Form 2848-ME "Power of Attorney" - Maine

What Is Form 2848-ME?

This is a legal form that was released by the Maine Department of Administrative and Financial Services - a government authority operating within Maine. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2019;
  • The latest edition provided by the Maine Department of Administrative and Financial Services;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 2848-ME by clicking the link below or browse more documents and templates provided by the Maine Department of Administrative and Financial Services.

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Maine Revenue Services
Power of Attorney
FORM
P.O. Box 1060
2848-ME
Augusta, ME 04332-1060
READ INSTRUCTIONS attached before completing this form. The filing of this form automatically revokes all earlier powers of
attorney on file with Maine Revenue Services for the same tax type and years/periods.
If you previously submitted another Power of Attorney (“POA”) and you do not want the prior POA revoked, check here and attach a
copy of the POA you would like to remain in effect…………………………………………
PART I:
POWER OF ATTORNEY
1. Taxpayer information (taxpayer(s) must sign and date this form in Section 5 below)
Taxpayer’s name
Taxpayer ID Number (SSN or EIN)
Spouse’s name
Spouse’s SSN
(if you filed a joint return and both spouses are appointing the same representative)
Mailing address
City, state, zip
Country
Telephone number
Email address (optional)
(if not United States)
2. Representative information
Primary representative name
Firm or company name
Mailing address
City, state, zip
Country
Telephone number
Email address (optional)
(if not United States)
Alternate representative name
Firm or company name
Mailing address
City, state, zip
Country
Telephone number
Email address
(if not United States)
3. Notices and communications
Maine Revenue Services may send copies of notices and other communications relating to the matters authorized in section 4 to
the primary representative identified above.
Please note: This authorization does not require Maine Revenue Services to send notices to the representative. Many notices,
particularly computer-generated notices, will be sent only to the taxpayer and not to the representative.
4. Authority of representative(s)
The taxpayers named in section 1 appoint the individuals named in section 2 to act as their representative(s) with full authority to
receive confidential information and to perform any and all acts the taxpayers can perform in connection with the following matters,
except, the representative(s) may not delegate their authority to another individual. If you wish to limit the authority granted by this
POA, please describe the limitation: ___________________________________________________________________________
Mark an X in all boxes that apply. The POA will not be valid if this section is left blank. See instructions for additional limitations.
Tax Type
Specific Years/Periods
Tax Type
Specific Years/Periods
Individual Income Tax
Other (describe)
Corporate Income Tax
Withholding
Sales and Use Tax
Page 1 of 3
Revised: 5/2019
Maine Revenue Services
Power of Attorney
FORM
P.O. Box 1060
2848-ME
Augusta, ME 04332-1060
READ INSTRUCTIONS attached before completing this form. The filing of this form automatically revokes all earlier powers of
attorney on file with Maine Revenue Services for the same tax type and years/periods.
If you previously submitted another Power of Attorney (“POA”) and you do not want the prior POA revoked, check here and attach a
copy of the POA you would like to remain in effect…………………………………………
PART I:
POWER OF ATTORNEY
1. Taxpayer information (taxpayer(s) must sign and date this form in Section 5 below)
Taxpayer’s name
Taxpayer ID Number (SSN or EIN)
Spouse’s name
Spouse’s SSN
(if you filed a joint return and both spouses are appointing the same representative)
Mailing address
City, state, zip
Country
Telephone number
Email address (optional)
(if not United States)
2. Representative information
Primary representative name
Firm or company name
Mailing address
City, state, zip
Country
Telephone number
Email address (optional)
(if not United States)
Alternate representative name
Firm or company name
Mailing address
City, state, zip
Country
Telephone number
Email address
(if not United States)
3. Notices and communications
Maine Revenue Services may send copies of notices and other communications relating to the matters authorized in section 4 to
the primary representative identified above.
Please note: This authorization does not require Maine Revenue Services to send notices to the representative. Many notices,
particularly computer-generated notices, will be sent only to the taxpayer and not to the representative.
4. Authority of representative(s)
The taxpayers named in section 1 appoint the individuals named in section 2 to act as their representative(s) with full authority to
receive confidential information and to perform any and all acts the taxpayers can perform in connection with the following matters,
except, the representative(s) may not delegate their authority to another individual. If you wish to limit the authority granted by this
POA, please describe the limitation: ___________________________________________________________________________
Mark an X in all boxes that apply. The POA will not be valid if this section is left blank. See instructions for additional limitations.
Tax Type
Specific Years/Periods
Tax Type
Specific Years/Periods
Individual Income Tax
Other (describe)
Corporate Income Tax
Withholding
Sales and Use Tax
Page 1 of 3
Revised: 5/2019
5. Taxpayer signature
I certify, under penalty of perjury, that I am the taxpayer identified in section 1 above, or if signing as a corporate officer, that I am
a partner, member, manager, or fiduciary acting on behalf of the taxpayer, that I have the authority to execute this POA.
Signature
Print name
Date
(and title, if applicable)
Spouse’s signature
Print name
Date
(required if listed above)
PART II: DECLARATION OF REPRESENTATIVE
I certify, under penalty of perjury, that I am:
Primary Alternate

A member in good standing of the bar of the highest court of the following jurisdiction: ______________________


Duly qualified to practice as a certified public accountant in the following jurisdiction: _______________________


An enrolled agent under U.S. Department of Treasury Circular 230


A bona fide officer of the taxpayer’s organization


A full-time employee of the taxpayer


A member of the taxpayer’s immediate family


A fiduciary of the taxpayer


Other (explain): ______________________________________________________________________________
Signature – Primary Representative
Print name
Date
(and title, if applicable)
Signature – Alternate Representative
Print name
Date
(and title, if applicable)
FORMS NOT SIGNED, DATED, OR OTHERWISE INCOMPLETE WILL NOT BE ACCEPTED.
Page 2 of 3
Revised: 5/2019
Instructions
General Information
Section 2 – Representative information
Form
2848-ME
allows
you
to
authorize
one
or
more
Use Form 2848-ME to authorize an individual to represent you
representatives.
Representatives must be individuals, i.e., you
before Maine Revenue Services (“MRS”). Signing this Power of
cannot name a firm as your representative but you can name a
Attorney (“POA”) form authorizes MRS to communicate with and
person or persons at the firm. Note: By providing an email address,
provide your confidential information to the individual you name as
you authorize MRS to communicate your confidential information
your representative.
via email to the address provided.
Unless you limit the authority (see section 4), your representative
Section 3 – Notices and communications
will be authorized to perform any and all acts you can perform,
including, but not limited to: receiving your confidential information;
MRS may send copies of notices and other communications
agreeing to tax adjustments; signing settlement agreements; and
relating to the tax matters authorized in section 4 only to the primary
making otherwise binding decisions on your behalf with regard to
representative.
Many notices, particularly computer-generated
the tax matters covered by the POA.
notices, will be sent only to the taxpayer and not to the
representative.
Limited Power of Attorney Form 2848-L
Section 4 – Authority of representatives
If you want your representative to communicate with and receive
confidential information from MRS, but you do not want that person
This section allows you to specify which tax matters are covered by
to act on your behalf, please fill out Form 2848-ME-L (“Limited
the POA and what authority you are granting your representative.
Power of Attorney”) instead.
By default, your representative will have full authority to receive your
confidential information and to perform any and all acts you can
Revocation
perform in connection with the matters described in section 4.
However, your authorized representative may not delegate their
Filing Form 2848-ME will automatically revoke any earlier POA’s on
authority to another individual.
If you wish to limit your
file with MRS that cover the same tax types and same
representative’s
authority,
please
specifically
describe
the
years/periods.
limitation.
Example 1:
For this form to be valid, you must select both the tax type and
On 5/1/2017, you authorize Jane Doe to represent you for
years/periods covered by the POA. If no tax type is selected, the
individual income tax for 2015.
On 10/1/2017, you
POA will not be accepted.
authorize Jim Jones to represent you for individual income
tax for 2016. Both POA’s are valid.
You may list current, prior, or future years/periods. You must use
specific periods. General references such as “All Years” will not be
Example 2:
On 5/1/2017, you authorize Jane Doe to represent you for
accepted.
individual income tax for 2015.
On 10/1/2017, you
authorize Jim Jones to represent you for sales and use tax
Note: MRS will not accept a POA for future years/period which
for 2015. Both POA’s will be valid.
begin more than three years from the date the POA is received by
MRS.
Example 3:
On 5/1/2017, you authorize Jane Doe to represent you for
Section 5 – Taxpayer signature
individual income tax for 2015.
On 10/1/2017, you
authorize Jim Jones to represent you for individual income
You must sign, print your name, and date the POA for it to be valid.
tax for years 2015-2018. Filing the POA for Jim Jones will
If you filed a joint return and both spouses are appointing the same
automatically revoke the POA for Jane Doe.
representative, both spouses must sign. POA forms must be hand-
signed.
If you do not want a prior POA automatically revoked, you must
check the box at the top of the form and attach a copy of the prior
If you are signing on behalf of the taxpayer, please include your
POA you would like to remain in effect.
title—e.g., a “CEO” signing on behalf of a corporate taxpayer. You
may be asked by MRS to verify your identity and/or provide
Other requests to revoke a POA must be in writing and must be
evidence of authority to sign the POA.
signed by the taxpayer.
PART II – Declaration of Representatives
PART I – Power of Attorney
Your representative must indicate their relationship to you and sign
Section 1 – Taxpayer information
and date the form. The POA must be signed by the representative
to be valid.
The Taxpayer’s identification number may be a social security
number (“SSN”) or employer identification number (“EIN”)
Submitting Completed POA Form
depending on the type of taxpayer. Please fill out the taxpayer
information section accurately and completely. Note: By providing
Completed POA forms should be mailed to MRS at the address at
an email address, you authorize MRS to communicate your
the top of the form. Completed POA forms may also be faxed or
confidential information via email to the address provided.
emailed to the MRS division responsible for the tax type covered by
the POA. For fax/email contact info for the specific divisions, visit
our website at: www.maine.gov/revenue/contact.html.
Page 3 of 3
Revised: 5/2019
Page of 3