The Tax POA DR 835 form is a document that allows a taxpayer to authorize someone else to represent them before the tax authorities. This form ensures that your designated representative can act on your behalf regarding any tax matters. For a smooth process, consider filling out the form by clicking the button below.
The Tax Power of Attorney (POA) Form DR 835 plays a pivotal role for individuals who wish to authorize someone else to act on their behalf in tax-related matters. This form is particularly useful when a taxpayer needs assistance in navigating complex tax issues, filing returns, or communicating with the tax authorities. By completing and submitting this document, a taxpayer grants authority to a designated representative, such as an accountant or tax attorney, enabling them to handle specific tax responsibilities. This arrangement can streamline the process, ensuring that all correspondence with the tax agency is managed accurately and efficiently. Understanding the nuances of this form, including who can be appointed, what powers can be granted, and the necessary procedures for filing it, is essential for anyone seeking to delegate authority in their tax matters effectively. Notably, ensuring that the form is filled out correctly is crucial, as any errors could lead to complications or delays in processing. Whether dealing with state or federal tax issues, the DR 835 form provides a structured approach to obtaining the necessary help while maintaining compliance with tax regulations.
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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.
______________________________________________________________________________________________________________________________________
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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
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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.
When you're ready to give someone the authority to handle your tax matters, filling out the Tax POA (Power of Attorney) DR 835 form is the next step. This document allows your designated representative to act on your behalf regarding tax-related issues. To proceed smoothly, follow the steps outlined below.
The Tax POA DR 835 form is a Power of Attorney document specifically used for tax matters. This form allows an individual or entity to appoint another person to represent them in dealings with the Colorado Department of Revenue. By completing this form, taxpayers can authorize their representative to handle various tax-related issues on their behalf.
This form is useful for individuals and businesses that need someone to manage their tax affairs. For instance, if a taxpayer finds it necessary to seek assistance from an accountant, tax attorney, or other tax professional, this form allows them to formally appoint that person as their representative. It is particularly beneficial during audits, appeals, or when navigating complex tax issues.
Completing the Tax POA DR 835 form involves several steps:
Yes, it is possible to revoke a Power of Attorney once it has been submitted. To do so, the taxpayer must submit a written notice to the Colorado Department of Revenue, clearly stating the intent to revoke the previous authorization. It is important to ensure that the notice includes the taxpayer's details and the representative's name to prevent any confusion.
Typically, the Tax POA DR 835 form remains in effect until the taxpayer revokes it or until the designated representative no longer wishes to act on the taxpayer's behalf. However, if there are changes in representatives or specific tax matters, it may be necessary to submit a new form to reflect those updates. Keeping the information current helps avoid any complications in representation.
When filling out the Tax Power of Attorney (POA) form, specifically the DR 835 form, individuals may make several errors that can delay processes or even lead to complications. One common mistake is neglecting to provide the necessary personal information of both the taxpayer and the appointed representative. Missing details like social security numbers or incomplete addresses can create significant hurdles in the authorization process.
Another frequent issue arises when taxpayers forget to sign the form. A signature is not merely a formality; it signifies consent and understanding. Without a signature, the form is rendered invalid. Additionally, some may not realize that the IRS requires a specific date when the form is signed. Omitting this date can lead to questions about when the authorization actually takes effect.
Inaccurate information is yet another pervasive error. Transposing numbers or misspelling names happens often. However, such inaccuracies can result in processing delays as agencies may struggle to verify details. It is essential to check and double-check all information before submission to ensure that everything is correct.
Another mistake involves the scope of authority granted to the representative. Taxpayers might select a broad authorization without understanding its implications. Alternatively, others might inadvertently grant too little authority, limiting the representative’s ability to help. It’s crucial to carefully consider and clearly state the specific powers granted in the POA.
Some individuals might leave out the appropriate checkboxes indicating the type of tax matters being authorized. Failing to select the relevant boxes can create confusion and might cause the form to be set aside until the correct specifications are provided by the taxpayer.
Moreover, people sometimes overlook the necessity of submitting the Tax POA form to the right agency. Sending it to the wrong location can lead to extended timelines or the potential loss of authorization altogether. It’s important to verify the submission procedures and ensure the form reaches the intended destination.
Familiarity with the regulations surrounding the Tax POA can minimize errors. However, a lack of understanding about the expiration of the POA can also lead to mistakes. Some may not specify a termination date, leading to confusion about the length of time the representative holds authority. Defining clear expirations helps all parties involved manage expectations properly.
Last but not least, not seeking professional assistance when needed can be detrimental. While many people prefer to handle their own taxes, the complexities involved may warrant the guidance of a tax professional. Seeking help does not indicate a lack of capability; rather, it can enhance accuracy and peace of mind, ultimately making the tax process smoother for everyone involved.
The Tax Power of Attorney (POA) DR 835 form is a critical document that allows taxpayers to authorize a representative to act on their behalf in tax matters. However, other forms and documents often accompany this form to ensure a comprehensive approach to tax representation. Here are a few of those important documents:
Together, these forms and documents can streamline the process of tax representation and clarify the legal authority granted to representatives. Ensuring proper completion and submission of these documents is vital to maintaining compliance and effectively managing tax obligations.
When filling out the Tax Power of Attorney (POA) DR 835 form, there are important guidelines to follow that can help ensure that your submission is accurate and complete. Here’s a helpful list of things you should and shouldn’t do:
By following these do's and don'ts, the process of filing your Tax POA DR 835 form can be made smoother and more efficient. Ensuring accuracy helps prevent potential issues and delays with the IRS.
The Tax Power of Attorney (POA) Form DR 835 can often create confusion for those unfamiliar with its purpose and use. Below is a list of common misconceptions surrounding this form to help clarify its function and requirements.
Understanding these misconceptions can help you navigate the process of using the Tax POA Form DR 835 more confidently. As with any important document, clarity is key.
When filling out and using the Tax POA DR 835 form, several important points should be noted:
Payroll Change Form - Critical for ensuring review processes are followed for pay rate changes.
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