POA-1 (6/17) (back)
Use Form POA-1, Power of Attorney, when you want to give one or
more individuals the authority to obligate or bind you, or appear on your
behalf. You may only appoint individuals (not a rm) to represent you.
Note: Authorizing someone to represent you does not relieve you of your
Use this form for all matters (except estate tax) imposed by the Tax
Law or another statute administered by the New York State (NYS)
Department of Taxation and Finance (Tax Department) and the New
York City (NYC) Department of Finance. If you and your spouse led a
joint tax return but have different representatives, you must each le a
separate Form POA-1.
Unless you limit the authority you grant (see section 4), your appointed
representative will be authorized to perform any and all acts you can
perform, including but not limited to: receiving condential information
concerning your taxes, agreeing to extend the time to assess tax, and
agreeing to a tax adjustment.
You do not need Form POA-1 to authorize someone to appear with you
or with someone who is already authorized to act for you or to authorize
someone to provide information, or prepare a report or return for you.
Only certain types of professionals may act on your behalf before the
NYS Bureau of Conciliation and Mediation Services (BCMS), the NYC
Department of Finance Conciliation Bureau or at Tax Appeals. Visit the
Tax Department’s POA webpage (at www.tax.ny.gov/poa) for more
Revocation and withdrawal – New: This POA will remain active until
you (the taxpayer) revoke it or your representative withdraws from
representing you. Representatives may not revoke a POA.
For information on ways to revoke a POA, or how a representative
can withdraw, see the Tax Department’s POA webpage (at
For additional information on how to complete Form POA-1, including
who must sign as the taxpayer, visit the Tax Department’s POA webpage
Section 1 – Taxpayer information
The taxpayer identication number may be a social security number
(SSN), employer identication number (EIN), individual taxpayer
identication number (ITIN) issued by the Internal Revenue Service, or a
tax identication number issued by the NYS Tax Department.
Section 2 – Representative information
You may use Form POA-1 to appoint one or more representatives.
Primary individual representative will be mailed copies of notices and
other communications unless you direct otherwise in section 3. If you are
appointing more than two representatives, attach a sheet that provides
all of the information requested in section 2. The attached sheet must be
signed and dated by each taxpayer named in section 1.
Caution: This POA cannot be partially revoked or withdrawn. If you
appoint more than one representative on this POA and later choose
to revoke one representative or one representative withdraws, the
revocation or withdrawal will apply to all representatives, and none will
have ongoing authority to represent you. You must le a new POA to
appoint the representatives that you want to continue representing you.
All representatives are deemed as authorized to act separately unless
you explain that all representatives are required to act jointly on the line
in section 4 that allows you to limit the authority granted by this POA.
For each appointed representative, enter the title or profession or, if
your representative is not a professional, enter the representative’s
relationship to you. If the representative is not licensed in NYS, also
include the state where licensed (for example, Florida attorney). Enter
each representative’s federal preparer tax identication number (PTIN),
SSN, or EIN. If applicable, also enter each representative’s New York tax
preparer registration identication number (NYTPRIN).
Section 3 – Mailings
If you want copies of notices and other communications sent to someone
other than the primary individual representative listed in section 2 of this
POA, enter the name of that representative on the line provided. This
representative must be someone who is listed as a representative for the
matters covered by this POA on this or another valid POA on le.
If you do not want copies of notices and other communications sent to
any representative, enter None.
Example: On 2/1/2016 you appoint Mr. Smith as your representative
for all tax matters for 2015. Mr. Smith will receive copies of mailings
for these matters. On 8/15/2016, you appoint Ms. Jones as your
representative for all tax matters for 2015. Ms. Jones will now receive
copies of mailings for these matters. However, if you want Mr. Smith to
continue to receive mailings, you must list Mr. Smith’s name in section 3
of the POA appointing Ms. Jones. Ms. Jones will not receive mailings.
Section 4 – Authority granted
Use this section to specify the matters covered by this POA. By default,
this POA will cover all tax types for all tax periods. If you select a tax
type, but do not enter a tax period, this POA will cover the tax type
selected for all tax periods. If you enter a tax period, but do not select a
tax type, this POA will cover the tax period entered for all tax types. For
tax periods other than calendar years, enter the beginning and ending
dates for the periods. For taxes based on a specic transaction, enter
the transaction date.
If your tax type is not listed, or if you are granting authority for a special
assessment or fee administered by an agency, mark an X in the Other
box and explain. To identify a specic audit case or assessment, mark
the Other box and enter a case or assessment ID number.
If you want to limit your representative’s authority, explain the limitation.
For example, you can limit your representative’s authority to only receive
condential information, but make no binding decisions for you. If you
need more space to explain the limitation, attach a sheet. The attached
sheet must be signed and dated by each taxpayer named in section 1.
Section 5 – Taxpayer signature
You or someone who is authorized to act for you must sign and date
Form POA-1. The authorized person who signs Form POA-1 may need
to provide identication and evidence of authority to sign this POA.
If a joint tax return was led and both spouses will be represented by the
same representatives, both spouses must sign and date Form POA-1
unless one spouse authorizes the other, in writing, to sign for both. In
that case, attach a copy of the authorization.
Where to send Form POA-1
For matters administered by the NYS Tax Department:
FAX to: (518) 435-8617 (the easiest and fastest method)
Mail to: NYS TAX DEPARTMENT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0864
See Publication 55, Designated Private Delivery Services, if not
using U.S. Mail.
For matters administered by NYC Department of Finance, send to the
ofce in which the matter is pending.
New York State Law requires all government agencies that maintain a
system of records to provide notication of the legal authority for any
request for personal information, the principal purpose(s) for which the
information is to be collected, and where it will be maintained. To view
this information, visit our website at www.tax.ny.gov, or, if you do not
have Internet access, call (518) 457-5431 and request Publication 54,
The Commissioner of the New York City Department of Finance
is authorized to require disclosure of identifying numbers by
section 11-102.1 of the Administrative Code of the City of New York.