The Tax POA DR 835 form is a document that allows individuals to designate a representative to act on their behalf regarding tax matters with the state. This form is essential for ensuring that your chosen representative can access your tax information and communicate with tax authorities effectively. Understanding how to complete and submit this form can simplify the process of managing your tax obligations.
The Tax Power of Attorney (POA) Form DR 835 is a crucial document for individuals and businesses navigating the complexities of tax matters in the United States. This form allows taxpayers to authorize a representative to act on their behalf when dealing with the Department of Revenue. By granting this authority, taxpayers can ensure that their interests are effectively represented, whether it involves filing returns, discussing tax liabilities, or negotiating payment plans. The form requires specific information, including the taxpayer's details, the representative's information, and the scope of authority being granted. Additionally, it must be signed and dated to be valid. Understanding the importance of the DR 835 form can empower taxpayers to manage their tax responsibilities more efficiently and avoid potential pitfalls in communication with tax authorities.
What is the Tax POA DR 835 form?
The Tax POA DR 835 form is a Power of Attorney document specifically used in the context of tax matters. It allows individuals to authorize someone else, typically a tax professional, to represent them before tax authorities. This can include the ability to receive confidential information and make decisions on behalf of the taxpayer regarding their tax obligations. Using this form ensures that the appointed representative has the legal authority to act in tax-related matters.
Who can be designated as a representative on the Tax POA DR 835 form?
Any individual or entity can be designated as a representative on the Tax POA DR 835 form, provided they are qualified to practice before the relevant tax authority. This often includes certified public accountants (CPAs), enrolled agents, or attorneys. The taxpayer should choose someone they trust to handle their tax affairs competently and responsibly.
How do I complete the Tax POA DR 835 form?
Completing the Tax POA DR 835 form involves several straightforward steps. First, you need to fill in your personal information, including your name, address, and taxpayer identification number. Next, you will provide the representative's details. Be sure to specify the powers you are granting, which may include access to specific tax years or types of tax matters. Once completed, sign and date the form to validate it. It’s advisable to keep a copy for your records.
Is there a fee associated with filing the Tax POA DR 835 form?
Generally, there is no fee for submitting the Tax POA DR 835 form itself. However, if you choose to hire a tax professional to assist you in completing the form or to represent you, they may charge a fee for their services. It's essential to clarify any potential costs with your representative beforehand to avoid surprises.
When it comes to filling out and using the Tax POA DR 835 form, there are several important points to keep in mind. Here are some key takeaways:
By understanding these key points, you can effectively navigate the process of filling out and using the Tax POA DR 835 form.
The Tax Power of Attorney (POA) Form DR 835 is a document that allows individuals to designate someone else to act on their behalf in tax matters. However, there are several misconceptions surrounding this form that can lead to confusion. Here are five common misunderstandings:
Understanding these misconceptions can help individuals make informed decisions about using the Tax POA DR 835 form effectively.
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DR-835
Florida Department of Revenue
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Florida
R. 10/11
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Effective 01/12
POWER OF ATTORNEY
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and Declaration of Representative
Administrative Code
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Rule 12-6.0015
See Instructions for additional information
PART I - POWER OF ATTORNEY
Section 1. Taxpayer Information. Taxpayer(s) must sign and date this form on Page 2, Part I, Section 8.
Taxpayer name(s) and address(es)
Federal ID no(s). (SSN*, FEIN, etc.)
Florida Tax Registration Number(s)
(Business Part. No., Sales Tax No., R.T. Acct No., etc.)
Contact person
Telephone number (
)
Fax number (
The Taxpayer(s) hereby appoint(s) the following representative(s) as attorney(s)-in-fact:
Section 2. Representative(s). Each representative must be listed individually, and must sign and date this form on Page 2, Part II.
Name and address (include name of frm if applicable)
Telephone number
(
E-mail address:
Cell phone number
To represent the taxpayer(s) before the Florida Department of Revenue in the following tax matters:
Section 3. Tax Matters. Do not complete this section if completing Section 4.
Type of Tax (Corporate, Sales, Reemployment, formerly Unemployment, etc.)
Year(s) / Period(s)
Tax Matter(s) (Tax Audits, Protests, Refunds, etc.)
Section 4. To Appoint a Reemployment Tax (formerly Unemployment Tax) Agent Only. Do not complete Sections 3 and 6 if completing Section 4.
By completing this section, an employer (taxpayer) appoints a representative to act as its Florida reemployment tax agent before the Florida Department of Revenue on a continuing basis and to receive confdential information with respect to mailings, flings, and other tax matters related to the Florida reemployment assistance program law. All other sections of this form (except Sections 3 and 6) must also be completed.
Do not complete Section 4 unless you wish to appoint a reemployment tax agent on a continuing basis.
Agent name
Agent number (required)
Firm name
Federal I.D. No. (required)
Address (if different from above)
Mail Type: See Instructions for explanations. Check one box only. ❑ 1 (Primary) ❑ 2 (Reporting) ❑ 3 (Rate) ❑ 4 (Claim)
Section 5. Acts Authorized.
The representative(s) are authorized to receive and inspect confdential tax information and to perform any and all acts that I (we) can perform with respect to the tax matters described in Section 3 and Section 4 (for example, the authority to sign any agreements, consents, or other documents). Except as otherwise provided, the authority specifcally includes the power to execute waivers of restrictions on assessment or collection of defciencies in tax, to execute consents extending the statutory period for assessment or claims for refund of taxes, and to execute closing agreements under section 213.21, Florida Statutes. This authority does not include the power to endorse or cash warrants, or the power to sign certain returns.
If you want to authorize a representative named in Section 2 to receive (but not to endorse or cash) refund warrants, write the name of the
representative on this line and check the box
u___________________________________________________________________________ ❑
List any specifc limitations or deletions to the acts otherwise authorized in this Power of Attorney.
______________________________________________________________________________________________________________________________________
111111111111111111111111111111111111111
Page 2
Florida Tax Registration Number:
Taxpayer Name(s):
Federal Identifcation Number:
•Taxpayer(s) must complete Page 1 of this Power of Attorney or it will not be processed.
Section 6. Notices and Communication. Do not complete Section 6 if completing Section 4.
•Notices and other written communications will be sent to the first representative listed in Part I, Section 2, unless the taxpayer selects one of the options below. Receipt by either the representative or the taxpayer will be considered receipt by both.
a.
If you want notices and communications sent to both you and your representative, check this box
u
❑
b.
If you want notices or communications sent to you and not your representative, check this box
Certain computer-generated notices and other written communications cannot be issued in duplicate due to current system constraints. Therefore, we will send these communications to only the taxpayer at his or her tax registration address.
Section 7. Retention / Nonrevocation of Prior Power(s) of Attorney.
The fling of this Power of Attorney will not revoke earlier Power(s) of Attorney on fle with the Florida Department of Revenue, even for the same tax matters and years or periods covered by this document. If you want to revoke a prior Power of
Attorney, check this box
u ❑
You must attach a copy of any Power of Attorney you wish to revoke.
Section 8. Signature of Taxpayer(s).
If a tax matter concerns a joint return, both husband and wife must sign if joint representation is requested. If signed by a corporate offcer, partner, member/managing member, guardian, tax matters partner/person, executor, receiver, administrator, trustee, or fduciary on behalf of the taxpayer, I declare under penalties of perjury that I have the authority to execute this form on behalf of the taxpayer.
Under penalties of perjury, I (we) declare that I (we) have read the foregoing document, and the facts stated in it are true.
If this Power of Attorney is not signed and dated, it will be returned.
_______________________________________________________________________________________
________________________________________
_________________________________________
Signature
Date
Title (if applicable)
Print name
PART II - DECLARATION OF REPRESENTATIVE
Under penalties of perjury, I declare that:
•I am familiar with the mandatory standards of conduct governing representation before the Department of Revenue, including Rules 12-6.006 and 28-106.107 of the Florida Administrative Code, as amended.
•I am familiar with the law and facts related to this matter and am qualified to represent the taxpayer(s) in this matter.
•I am authorized to represent the taxpayer(s) identified in Part I for the tax matter(s) specified therein, and to receive and inspect confidential taxpayer information.
•I am one of the following:
a.Attorney - a member in good standing of the bar of the highest court of the jurisdiction shown below.
b.Certifed Public Accountant - duly qualifed to practice as a certifed public accountant in the jurisdiction shown below.
c.Enrolled Agent – enrolled as an agent pursuant to the requirements of Treasury Department Circular Number 230.
d.Former Department of Revenue Employee. As a representative, I cannot accept representation in a matter upon which I had direct involvement while I was a public employee.
e.Reemployment Tax Agent authorized in Section 4 of this form.
f.Other Qualifed Representative
•I have read the foregoing Declaration of Representative and the facts stated in it are true.
If this Declaration of Representative is not signed and dated, it will not be processed.
Designation – Insert
Jurisdiction (State) and
Letter from Above (a -f)
Enrollment Card No. (if any)
Made fillable by FormsPal.
POWER OF ATTORNEY INSTRUCTIONS
R.10/11 Page 3
Purpose of this form
A Power of Attorney (Form DR-835) signed by the taxpayer and the representative is required by the Florida Department of Revenue in order for the taxpayer’s representative to perform certain acts on behalf of the taxpayer and to receive and inspect confdential tax information. You and your representative must complete, sign, and return Form DR-835 if you want to grant Power of Attorney
to an attorney, certifed public accountant, enrolled agent, former Department employee, reemployment tax agent, or any other qualifed individual. A Power of Attorney is a legal document authorizing someone other than yourself to act as your representative.
You may use this form for any matters affecting any tax administered by the Department of Revenue. This includes both the audit and collection processes. A Power of Attorney will remain in effect until you revoke it. If you provide more than one Power of Attorney with respect to a tax and tax period, the Department employee handling your case will address notices and correspondence relative to that issue to the frst person listed on the latest Power of Attorney.
A Power of Attorney Form is generally not required, if the representative is, or is accompanied by: a trustee, a receiver, an administrator, an executor of an estate, a corporate offcer, or an authorized employee of the taxpayer.
Photocopies and fax copies of Form DR-835 are usually acceptable. E-mail transmissions or other types of Powers of Attorney are not acceptable. Copies of Form DR-835 are readily available by visiting our Internet site (www.foridarevenue.com/forms).
How to Complete Form DR-835, Power of Attorney
PART I POWER OF ATTORNEY
Section 1 – Taxpayer Information
•For individuals and sole proprietorships: Enter your name, address, social security number, and telephone number(s) in the spaces provided. Enter your federal employer identifcation number (FEIN), if you have one. If a joint return is involved, and you and your spouse are designating the same attorney(s)-in-fact, also enter your spouse’s name and social security number, and your spouse’s address if different from yours.
•For a corporation, limited liability company, or partnership: Enter the name, business address, FEIN, a contact person familiar with this matter, and telephone number(s).
•For a trust: Enter the name, title, address, and telephone number(s) of the fduciary, and name and FEIN of the trust.
•For an estate: Enter the name, title, address, and telephone number(s) of the decedent’s personal representative, and the name and identifcation number of the estate. The identifcation number for an estate includes both the FEIN if the estate has one and the decedent’s social security number.
•For any other entity: Enter the name, business address, FEIN, and telephone number(s), as well as the name of a contact person familiar with this matter.
•Identifcation Number: The Department may have assigned you a Florida tax registration number such as a sales tax number, a reemployment tax account number, or a business partner number. These numbers further assist the Department in identifying your particular tax matter, and you should enter them in the appropriate box. If you do not provide this information, the Department may not be able to process the Power of Attorney.
Section 2 – Representative(s)
Enter the individual name, frm name (if applicable), address, telephone number(s), and fax number of each individual appointed as attorney-in-fact and representative. If the representatives have the same address, simply write “same” in the appropriate box. If you wish to appoint more than three representatives, you should attach a letter to Form DR-835 listing those additional individuals.
Section 3 – Tax Matters
Enter the type(s) of tax this Power of Attorney authorization applies to and the years or periods for which the Power of Attorney is granted. The word “All” is not specifc enough. If your tax situation does not ft into a tax type or period (for example, a specifc administrative appeal, audit, or collection matter), describe it in the blank space provided for “Tax Matters.” The Power of Attorney can be limited to specifc reporting period(s) that can be stated in year(s), quarter(s), month(s), etc., or can be granted for an indefnite period. You must indicate the tax types, periods, and/or matters for which you are authorizing representation by your attorney-in-fact.
Examples:
Sales and Use Tax
First and second quarter 2008
Corporate Income Tax
7/1/07 – 6/30/08
Communications Services Tax
2006 thru 2008
Insurance Premium Tax
1/1/06 – 12/31/08
Technical Assistance Advisement Request
dated 8/6/08
Claim for Refund
3/7/07
Section 4 – To Appoint a Reemployment Tax Agent Complete this section only if you wish to appoint an agent for reemployment taxes on a continuing basis. You should not complete Section 3 or Section 6, but you must complete the remaining sections of Form DR-835.
Enter the agent’s name. It must be the same name as found in Section 2. Enter the frm name and address. You do not need to complete the address line if you reported that information in Section 2.
1.Enter the agent number. The agent number is a seven-digit number assigned by the Department of Revenue.
2.Enter the federal employer identifcation number. The FEIN is a nine-digit number assigned to the agent by the Internal Revenue Service.
3.Select the mail type.
Primary Mail. If you select primary mail, the agent will receive all documents from the Department of Revenue related to this reemployment tax account, and will be authorized to receive confdential information and discuss matters related to the tax and wage report, beneft information, claims, and the employer’s rate.
Reporting Mail. If you select reporting mail, the agent will receive the Employer’s Quarterly Report (Form RT-6), certifcation, and correspondence related to reporting. The agent will be authorized to receive confdential information and discuss the tax and wage report, certifcation, and correspondence with the Department.
Rate Mail. If you select rate mail, the agent will receive tax rate notices and correspondence related to the rate and will be authorized to receive confdential information and discuss the employer’s rate notices and rate with the Department.
Claims Mail. If you select claims mail, the agent will receive the notice of benefts paid, and will be authorized to receive confdential information and discuss matters related to benefts.
Note: Duplicate copies of certain computer-generated notices and other written communications cannot be issued due to current system constraints and therefore, these communications will be sent only to the representative.
Note: If you wish to appoint a representative to act on your behalf in a specifc and non-continuing reemployment tax matter, you should complete Section 3 and Section 6 and not Section 4. For example, if you hire a representative to assist you with a single matter, such as a reemployment tax audit or contesting the payment of a claim, and wish that representative to handle just that one matter, you should not complete Section 4 to authorize that representation. Instead, you should fll out Section 3 and specify the exact matter the representative is handling.
Section 5 – Acts Authorized
Your signature on the back of the Power of Attorney authorizes the individual(s) you designate (your representative or “attorney-in-fact”) to perform any act you can perform with respect to your tax matters, except that your representative may not sign certain returns for you nor may your representative negotiate or cash your refund warrant. This authority includes signing consents to a change in tax liability, consents to extend the time for assessing or collecting tax, closing agreements, and compromises. You may authorize your representative to receive, but not negotiate or cash, your refund warrant by checking the box in Section 5 and writing the name of the representative on the line below. If you wish to limit the authority of your representative other than in the manner previously described, you must describe those limits on the lines provided in Section 5.
Section 6 – Mailing of Notices and Communications
If you do not check a box, the Department will send notices and other written communications to the frst representative listed in Section 2, unless you select another option. If you wish to have no documents sent to your representative, or documents sent to both you and your representative, you should check the appropriate box in Section 6. Check the second box if you wish to have notices and other written communications sent to you and not to your representative. In certain instances, the Department can only send documents to the taxpayer. Therefore, the taxpayer has the responsibility of keeping the representative informed of tax matters.
Note: Taxpayers completing Section 4 (To Appoint a Reemployment Tax Agent Only) should not complete Section 6. See Section 4 of these instructions for information regarding notices and communications sent to a reemployment tax agent.
Section 7 – Retention/Nonrevocation of Prior Power(s) of Attorney The most recent Power of Attorney will take precedence over, but will not revoke, prior Powers of Attorney. If you wish to revoke a prior Power of Attorney, you must check the box on the form and attach a copy of the old Power of Attorney.
Section 8 – Signature of Taxpayer(s)
The Power of Attorney is not valid until signed and dated by the taxpayer. The individual signing the Power of Attorney is representing, under penalties of perjury, that he or she is the taxpayer or authorized to execute the Power of Attorney on behalf of the taxpayer.
•For a corporation, trust, estate, or any other entity: A corporate offcer or person having authority to bind the entity must sign.
•For partnerships: All partners must sign unless one partner is authorized to act in the name of the partnership.
•For a sole proprietorship: The owner of the sole proprietorship must sign.
•For a joint return: Both husband and wife must sign if the representative represents both. If the representative only represents one spouse, then only that spouse should sign.
PART II – DECLARATION OF REPRESENTATIVE
Any party who appears before the Department of Revenue has the right, at his or her own expense, to be represented by counsel or by a qualifed representative. The representative(s) you name must declare, under penalties of perjury, that he or she is qualifed to represent you in this matter and will comply with the mandatory standards of conduct
Page 4
governing representation before the Department of Revenue. The representative(s) must also declare, under penalties of perjury, that he or she has been authorized to represent the taxpayer(s) in this matter and authorized by the taxpayer(s) to receive confdential taxpayer information.
The representative(s) you name must sign and date this declaration and enter the designation (i.e., items a-f) under which he or she is authorized to represent you before the Department of Revenue.
a.Attorney – Enter the two-letter abbreviation for the state (for example “FL” for Florida) in which admitted to practice, along with your bar number.
b.Certifed Public Accountant – Enter the two-letter abbreviation for the state (for example “FL” for Florida) in which licensed to practice.
c.Enrolled Agent – Enter the enrollment card number issued by the Internal Revenue Service.
d.Former Department of Revenue Employee – Former employees may not accept representation in matters in which they were directly involved, and in certain cases, on any matter for a period of two years following termination of employment. If a former Department of Revenue employee is also an attorney or CPA, then the additional designation, jurisdiction, and enrollment card should also be entered.
e.Reemployment Tax Agent – A person(s) appointed under Section 4 of the Power of Attorney to handle reemployment tax matters on a continuing basis. A separate Power of Attorney form must be completed in order for a reemployment tax agent to handle a specifc and non-continuing matter such as a protest of a reemployment tax rate.
f.Other Qualifed Representative – An individual may represent a taxpayer before the Department of Revenue if training and experience qualifes that person to handle a specifc matter.
Rule 28-106.107, Florida Administrative Code, sets out mandatory standards of conduct for all qualifed representatives. A representative shall not:
(a)Engage in conduct involving dishonesty, fraud, deceit, or misrepresentation.
(b)Engage in conduct that is prejudicial to the administration of justice.
(c)Handle a matter that the representative knows or should know that he or she is not competent to handle.
(d)Handle a legal or factual matter without adequate preparation.
*Social security numbers (SSNs) are used by the Florida Department of Revenue as unique identifers for the administration of Florida’s taxes. SSNs obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as public records. Collection of your SSN is authorized under state and federal law. Visit our Internet site at www.foridarevenue.com and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.
Where to Mail Form DR-835
If Form DR-835 is for a specifc matter, mail or fax it to the offce or employee handling the specifc matter. You may send it with the document to which it relates.
If Form DR-835 is for a reemployment tax matter and the taxpayer has completed Section 4, mail it to the Florida Department of Revenue, P.O. Box 6510, Tallahassee FL 32314-6510, or fax it to 850-488-5997.
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Not Signing the Form: One of the most common mistakes is failing to sign the form. Without a signature, the IRS will not accept the Power of Attorney.
Incorrect Information: Providing incorrect names, addresses, or Social Security numbers can lead to delays or rejection of the form. Always double-check this information for accuracy.
Missing Dates: Forgetting to include the date when signing the form is another frequent oversight. The date is crucial for the validity of the Power of Attorney.
Not Specifying Authority: Failing to clearly specify what authority is being granted can cause confusion. Be specific about the powers you want to give the representative.
Using Outdated Forms: Using an outdated version of the form can lead to complications. Always check for the latest version of the Tax POA dr 835 form on the IRS website.
Not Providing Identification: Some people forget to include identification for their representative. This can be necessary for the IRS to verify the representative’s identity.
Ignoring Submission Guidelines: Not following the specific submission guidelines can result in the form being returned. Make sure to send it to the correct address and in the proper format.
When filling out the Tax POA DR 835 form, it is important to follow certain guidelines to ensure accuracy and compliance. Below is a list of things you should and shouldn't do.
The IRS Form 2848, known as the Power of Attorney and Declaration of Representative, is similar to the Tax POA DR 835 form in that both allow individuals to designate someone else to represent them before the IRS. This form enables the appointed representative to receive and inspect confidential tax information, file documents, and make decisions on behalf of the taxpayer. Like the Tax POA DR 835, the IRS Form 2848 requires the taxpayer's signature, ensuring that the authority granted is valid and recognized by the IRS.
The IRS Form 8821, Authorization to Disclose Information to the IRS, also shares similarities with the Tax POA DR 835 form. While the Tax POA DR 835 grants authority for representation, Form 8821 focuses on allowing a third party to receive information without the ability to represent the taxpayer. This distinction is crucial for individuals who may need assistance with understanding their tax situation but do not require someone to act on their behalf in a representative capacity.
The Durable Power of Attorney (DPOA) is another document that resembles the Tax POA DR 835 form. A DPOA allows an individual to appoint someone to manage their financial affairs, including tax matters, even if they become incapacitated. While the Tax POA DR 835 is specifically tailored for tax representation, the DPOA can cover a broader range of financial decisions, making it a more comprehensive tool for managing one's financial health.
The Limited Power of Attorney (LPOA) can also be compared to the Tax POA DR 835 form. An LPOA allows a person to grant specific powers to another individual for a limited time or for specific tasks. In the context of tax matters, this could mean allowing someone to handle only particular tax filings or issues, unlike the broader authority given in the Tax POA DR 835, which typically covers all tax matters for a specified period.
When considering the transfer of boat ownership in Oregon, it is important to utilize the appropriate documentation to ensure all legal requirements are met. The Oregon Boat Bill of Sale form serves as a crucial legal instrument for this purpose. This document not only facilitates a seamless transfer of ownership but also safeguards the interests of both the buyer and seller. To understand more about the specifics of this process, you can refer to the Vessel Bill of Sale.
The Medical Power of Attorney (MPOA) is another document that, while serving a different purpose, shares the concept of delegation of authority. An MPOA allows someone to make healthcare decisions on behalf of another person if they are unable to do so. This contrasts with the Tax POA DR 835, which focuses solely on tax-related decisions, but both documents emphasize the importance of having someone trustworthy to act in one’s best interest when necessary.
Finally, the State-Specific Power of Attorney forms can be compared to the Tax POA DR 835 form as they provide a framework for appointing someone to act on behalf of another in various legal matters, including tax issues. Each state may have its own specific requirements and formats for these forms, but the underlying principle remains the same: granting authority to someone else to act in a specific capacity. This highlights the importance of understanding local laws and regulations when considering which form to use for tax representation.