Form POA-1 "Power of Attorney" - New York

What Is Form POA-1?

This is a legal form that was released by the New York State Department of Taxation and Finance - a government authority operating within New York. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 1, 2017;
  • The latest edition provided by the New York State Department of Taxation and Finance;
  • 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 POA-1 by clicking the link below or browse more documents and templates provided by the New York State Department of Taxation and Finance.

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Download Form POA-1 "Power of Attorney" - New York

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POA-1
New York State Department of Taxation and Finance
New York City Department of Finance
Power of Attorney
(6/17)
Read instructions on the back before completing this form. For estate tax matters, use Form ET-14, Estate Tax Power of Attorney.
Filing Form POA-1 does not automatically revoke any previously filed powers of attorney (POAs), but may affect who receives mailings.
1. Taxpayer information (taxpayers must sign and date this form in section 5)
Taxpayer’s name
Taxpayer’s identification number
Spouse’s name
Spouse’s SSN
(if you filed a joint tax return and both spouses are appointing the same representative)
Mailing address
City
State
ZIP code
(number and street with apartment or suite number, or PO Box)
Country
(if not United States)
2. Representative information (special conditions may apply; see instructions)
Primary individual representative name
Firm name
Telephone number
(if any)
Mailing address
City
State
ZIP code
(number and street with apartment or suite number, or PO Box)
Country
Email address
(if not United States)
Title or profession
PTIN, SSN, or EIN
NYTPRIN
(see instructions)
(if applicable)
Additional individual representative name
Firm name
Telephone number
(if any)
Mailing address
City
State
ZIP code
(number and street with apartment or suite number, or PO Box)
Country
Email address
(if not United States)
Title or profession
PTIN, SSN, or EIN
NYTPRIN
(see instructions)
(if applicable)
3. Mailings
We will send copies of notices and other communications related to the matters authorized in section 4 to the primary individual representative
listed above. If you want them sent to a different representative who has a POA on file for the same matters, enter that individual’s name below.
Name of representative to receive copies of notices and other communications:
4. Authority granted
The taxpayers named in section 1 appoint the individuals named in section 2 to act as their representatives with full authority to receive confidential
information and to perform any and all acts the taxpayers can perform, unless limited below, in connection with the following matters. Your appointed
representatives will not have the authority to sign tax returns or delegate their authority to another individual unless specifically authorized below.
Mark an X in all boxes that apply. If this section is left blank, this POA will cover all tax types for all tax periods.
Tax type
Years, periods, or transaction
Tax type
Years, periods, or transaction
All
Sales and Use
Corporation
Withholding
Partnership/LLP/LLC
Other (explain):
Personal Income
Mark an X in the box if this POA is for:
An offer in compromise (OIC) case
A conciliation conference or Tax Appeals hearing
I want to limit the authority granted by this POA as follows (explain):
I have other POAs on file for the specific matters identified above and want to revoke all of these other POAs ...............................................................
I authorize the representatives in section 2 to do the following:
Sign tax returns (including refund/credit applications) on my behalf
Delegate his/her/their authority to another individual
5. Taxpayer signature
I certify, under penalty of perjury, that I am the taxpayer named in section 1, or a corporate officer, partner (except a limited partner), member or
manager of a limited liability company, or fiduciary acting on behalf of the taxpayer, and that I have the authority to execute this POA.
Signature
Print or type name
Date
Telephone number
(and title, if applicable)
You must sign by hand
Spouse’s signature
Print or type name
Date
Telephone number
(required if spouse listed in section 1)
Spouse must sign by hand
►  IF NOT SIGNED AND DATED, THIS POA WILL NOT BE PROCESSED.  
See instructions on back for Where to send Form POA-1.
02900106170094
POA-1
New York State Department of Taxation and Finance
New York City Department of Finance
Power of Attorney
(6/17)
Read instructions on the back before completing this form. For estate tax matters, use Form ET-14, Estate Tax Power of Attorney.
Filing Form POA-1 does not automatically revoke any previously filed powers of attorney (POAs), but may affect who receives mailings.
1. Taxpayer information (taxpayers must sign and date this form in section 5)
Taxpayer’s name
Taxpayer’s identification number
Spouse’s name
Spouse’s SSN
(if you filed a joint tax return and both spouses are appointing the same representative)
Mailing address
City
State
ZIP code
(number and street with apartment or suite number, or PO Box)
Country
(if not United States)
2. Representative information (special conditions may apply; see instructions)
Primary individual representative name
Firm name
Telephone number
(if any)
Mailing address
City
State
ZIP code
(number and street with apartment or suite number, or PO Box)
Country
Email address
(if not United States)
Title or profession
PTIN, SSN, or EIN
NYTPRIN
(see instructions)
(if applicable)
Additional individual representative name
Firm name
Telephone number
(if any)
Mailing address
City
State
ZIP code
(number and street with apartment or suite number, or PO Box)
Country
Email address
(if not United States)
Title or profession
PTIN, SSN, or EIN
NYTPRIN
(see instructions)
(if applicable)
3. Mailings
We will send copies of notices and other communications related to the matters authorized in section 4 to the primary individual representative
listed above. If you want them sent to a different representative who has a POA on file for the same matters, enter that individual’s name below.
Name of representative to receive copies of notices and other communications:
4. Authority granted
The taxpayers named in section 1 appoint the individuals named in section 2 to act as their representatives with full authority to receive confidential
information and to perform any and all acts the taxpayers can perform, unless limited below, in connection with the following matters. Your appointed
representatives will not have the authority to sign tax returns or delegate their authority to another individual unless specifically authorized below.
Mark an X in all boxes that apply. If this section is left blank, this POA will cover all tax types for all tax periods.
Tax type
Years, periods, or transaction
Tax type
Years, periods, or transaction
All
Sales and Use
Corporation
Withholding
Partnership/LLP/LLC
Other (explain):
Personal Income
Mark an X in the box if this POA is for:
An offer in compromise (OIC) case
A conciliation conference or Tax Appeals hearing
I want to limit the authority granted by this POA as follows (explain):
I have other POAs on file for the specific matters identified above and want to revoke all of these other POAs ...............................................................
I authorize the representatives in section 2 to do the following:
Sign tax returns (including refund/credit applications) on my behalf
Delegate his/her/their authority to another individual
5. Taxpayer signature
I certify, under penalty of perjury, that I am the taxpayer named in section 1, or a corporate officer, partner (except a limited partner), member or
manager of a limited liability company, or fiduciary acting on behalf of the taxpayer, and that I have the authority to execute this POA.
Signature
Print or type name
Date
Telephone number
(and title, if applicable)
You must sign by hand
Spouse’s signature
Print or type name
Date
Telephone number
(required if spouse listed in section 1)
Spouse must sign by hand
►  IF NOT SIGNED AND DATED, THIS POA WILL NOT BE PROCESSED.  
See instructions on back for Where to send Form POA-1.
02900106170094
Instructions
POA-1 (6/17) (back)
General information
Section 3 – Mailings
If you want copies of notices and other communications sent to someone
Use Form POA-1, Power of Attorney, when you want to give one or
other than the primary individual representative listed in section 2 of this
more individuals the authority to obligate or bind you, or appear on your
POA, enter the name of that representative on the line provided. This
behalf. You may only appoint individuals (not a firm) to represent you.
representative must be someone who is listed as a representative for the
Note: Authorizing someone to represent you does not relieve you of your
matters covered by this POA on this or another valid POA on file.
tax obligations.
If you do not want copies of notices and other communications sent to
Use this form for all matters (except estate tax) imposed by the Tax
any representative, enter None.
Law or another statute administered by the New York State (NYS)
Department of Taxation and Finance (Tax Department) and the New
Example: On 2/1/2016 you appoint Mr. Smith as your representative
York City (NYC) Department of Finance. If you and your spouse filed a
for all tax matters for 2015. Mr. Smith will receive copies of mailings
joint tax return but have different representatives, you must each file a
for these matters. On 8/15/2016, you appoint Ms. Jones as your
separate Form POA-1.
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
Unless you limit the authority you grant (see section 4), your appointed
continue to receive mailings, you must list Mr. Smith’s name in section 3
representative will be authorized to perform any and all acts you can
of the POA appointing Ms. Jones. Ms. Jones will not receive mailings.
perform, including but not limited to: receiving confidential information
concerning your taxes, agreeing to extend the time to assess tax, and
Section 4 – Authority granted
agreeing to a tax adjustment.
Use this section to specify the matters covered by this POA. By default,
You do not need Form POA-1 to authorize someone to appear with you
this POA will cover all tax types for all tax periods. If you select a tax
or with someone who is already authorized to act for you or to authorize
type, but do not enter a tax period, this POA will cover the tax type
someone to provide information, or prepare a report or return for you.
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
Only certain types of professionals may act on your behalf before the
tax periods other than calendar years, enter the beginning and ending
NYS Bureau of Conciliation and Mediation Services (BCMS), the NYC
dates for the periods. For taxes based on a specific transaction, enter
Department of Finance Conciliation Bureau or at Tax Appeals. Visit the
the transaction date.
Tax Department’s POA webpage (at www.tax.ny.gov/poa) for more
information.
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
Revocation and withdrawal – New: This POA will remain active until
box and explain. To identify a specific audit case or assessment, mark
you (the taxpayer) revoke it or your representative withdraws from
the Other box and enter a case or assessment ID number.
representing you. Representatives may not revoke a POA.
If you want to limit your representative’s authority, explain the limitation.
For information on ways to revoke a POA, or how a representative
For example, you can limit your representative’s authority to only receive
can withdraw, see the Tax Department’s POA webpage (at
confidential information, but make no binding decisions for you. If you
www.tax.ny.gov/poa).
need more space to explain the limitation, attach a sheet. The attached
Specific instructions
sheet must be signed and dated by each taxpayer named in section 1.
For additional information on how to complete Form POA-1, including
Section 5 – Taxpayer signature
who must sign as the taxpayer, visit the Tax Department’s POA webpage
You or someone who is authorized to act for you must sign and date
(at www.tax.ny.gov/poa).
Form POA-1. The authorized person who signs Form POA-1 may need
Section 1 – Taxpayer information
to provide identification and evidence of authority to sign this POA.
The taxpayer identification number may be a social security number
If a joint tax return was filed and both spouses will be represented by the
(SSN), employer identification number (EIN), individual taxpayer
same representatives, both spouses must sign and date Form POA-1
identification number (ITIN) issued by the Internal Revenue Service, or a
unless one spouse authorizes the other, in writing, to sign for both. In
tax identification number issued by the NYS Tax Department.
that case, attach a copy of the authorization.
Section 2 – Representative information
Where to send Form POA-1
You may use Form POA-1 to appoint one or more representatives. Your
For matters administered by the NYS Tax Department:
Primary individual representative will be mailed copies of notices and
FAX to: (518) 435-8617 (the easiest and fastest method)
other communications unless you direct otherwise in section 3. If you are
Mail to:
appointing more than two representatives, attach a sheet that provides
NYS TAX DEPARTMENT
POA CENTRAL
all of the information requested in section 2. The attached sheet must be
W A HARRIMAN CAMPUS
signed and dated by each taxpayer named in section 1.
ALBANY NY 12227-0864
Caution: This POA cannot be partially revoked or withdrawn. If you
See Publication 55, Designated Private Delivery Services, if not
appoint more than one representative on this POA and later choose
using U.S. Mail.
to revoke one representative or one representative withdraws, the
revocation or withdrawal will apply to all representatives, and none will
For matters administered by NYC Department of Finance, send to the
have ongoing authority to represent you. You must file a new POA to
office in which the matter is pending.
appoint the representatives that you want to continue representing you.
Privacy notification
All representatives are deemed as authorized to act separately unless
New York State Law requires all government agencies that maintain a
you explain that all representatives are required to act jointly on the line
system of records to provide notification of the legal authority for any
in section 4 that allows you to limit the authority granted by this POA.
request for personal information, the principal purpose(s) for which the
For each appointed representative, enter the title or profession or, if
information is to be collected, and where it will be maintained. To view
your representative is not a professional, enter the representative’s
this information, visit our website at www.tax.ny.gov, or, if you do not
relationship to you. If the representative is not licensed in NYS, also
have Internet access, call (518) 457-5431 and request Publication 54,
include the state where licensed (for example, Florida attorney). Enter
Privacy Notification.
each representative’s federal preparer tax identification number (PTIN),
The Commissioner of the New York City Department of Finance
SSN, or EIN. If applicable, also enter each representative’s New York tax
is authorized to require disclosure of identifying numbers by
preparer registration identification number (NYTPRIN).
section 11-102.1 of the Administrative Code of the City of New York.
02900206170094
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