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Power of attorney and other authorizations


It’s arrived—our Power of Attorney (POA) web application! New posting
  
Taxpayers or their representatives may now submit Form POA-1, Power of Attorney, online. All you need is an Online Services account. See Form POA-1, Power of Attorney, for more information and instructions.
  

A power of attorney is a legal document that allows you to appoint an individual or individuals to represent you before the department.

If you are a legally appointed fiduciary, you must submit evidence of your authority to act for the taxpayer. For more information, see What you can file: Other documents.

Select from the categories below to learn about powers of attorney.

What you can file

What form you should file for your specific matters
If you need to authorizecompleteYou may limit authorizations to

an individual (not a firm or business) to perform tax-related activities on your behalf—other than estate tax-related activities—including:

  • making legally binding decisions on your behalf regarding audits, conciliation conferences, and settlement agreements; and
  • receiving confidential information related to your filings, assessments, notices, and collections of debt
Form POA-1, Power of Attorney.
  • specific tax filing periods;
  • specific tax types; and
  • specific tax matters.
an individual (not a firm or business) to act on your (the executor's or administrator's) behalf for an estate tax matter Form ET-14, Estate Tax Power of Attorney. specific tax matters (such as a release of lien).

 
If you do not need to appoint someone to obligate, bind, or appear on your behalf for tax matters, but want to authorize a tax professional to access and receive your tax information and perform certain delegated transactions through an Online Services account on your behalf, see E-ZRep Form TR-2000, Tax Information Access and Transaction Authorization.

We also accept the following documents:

  • a general power of attorney executed in accordance with New York State law;
  • a general power of attorney executed in accordance with the law of another state or jurisdiction when submitted with a letter from an attorney in that state or jurisdiction confirming that the power of attorney meets the legal requirements of that state or jurisdiction;
  • a military power of attorney; or
  • a legal appointment such as executor, guardian, administrator, or trustee.

To process one of these documents, we also need you to provide the following information if it does not appear on your document:

  • the taxpayer ID number, such as a Social Security number or EIN;
  • your telephone number;
  • your address; and
  • the representative's (or fiduciary's) taxpayer ID, address, and other contact information.

We do not accept the following documents:

  • power of attorney or authorization forms for the IRS (for example, Form 2848 or Form 8821);
  • power of attorney forms for other New York State agencies (for example, the Department of Labor’s Form IA 900); or
  • power of attorney or authorization forms for another state's department of revenue or tax department.

How to submit

You can complete Form POA-1 using our web application, accessible from your Online Services account. If you don’t have an Online Services account—create one! Once you have an account, you’ll need to:

  1. Log in to your Online Services account.
  2. Select Other tools (or Business tools) under the Services menu.
  3. Select File a power of attorney from the drop-down menu.
  4. Complete the required data fields.
  5. Print and sign the form.
  6. Scan and attach the signed form to submit.
 
Important:
Do not attach a paper Form POA-1 or another power of attorney that wasn’t generated by the web application. You must fax or mail it. For more information, see below.
 
File your power of attorney or see detailed instructions
File Form POA-1 See Form POA-1: additional information for detailed instructions.

Attention tax professionals: You must add a taxpayer as a client in your Online Services account before you can create a POA on your client’s behalf.


If you are not ready to file electronically

You can still complete Form POA-1 using our web application. Just print and sign the form and send it directly to the Tax Department by fax (preferred) or mail.

If you still want to use the paper form

Continue to paper Form POA-1, Power of Attorney.

You’ll need to:

  1. Fill out the form legibly.
  2. Sign and date the form.
  3. Keep a copy of the form for your records.
  4. Send your form directly to the Tax Department by fax (preferred) or mail, but not both.

 

Send us your paper Form POA-1
Fax to: 518-435-8617
Mail to: NYS TAX DEPARTMENT
POA CENTRAL UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0864

If not mailing by USPS, see Publication 55, Designated Private Delivery Services.

Note: For child support enforcement matters, call 518-485-6820 for instructions on how to complete and send in Form POA-1.

  1. Fill out the form legibly.
  2. Sign and date the form.
  3. Keep a copy of the form for your records.
  4. Submit your form directly to the Tax Department by fax (preferred) or mail, but not both.
Send in your paper Form ET-14
Fax to: 518-435-8406
Mail to: NYS TAX DEPARTMENT
POA CENTRAL UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0864

If not mailing by USPS, see Publication 55, Designated Private Delivery Services.  

 
Get form et-14

Submit one of the other acceptable documents by fax (preferred) or mail, but not both.

Send us other documents
Fax to: 518-435-8617
Mail to: NYS TAX DEPARTMENT
POA CENTRAL UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0864

If not mailing by USPS, see Publication 55, Designated Private Delivery Services.

To process one of these documents, you must also provide the following information if it does not appear on your document:

  • the taxpayer ID number, such as a Social Security number or EIN;
  • your telephone number;
  • your address; and
  • the representative's (or fiduciary's) address and other contact information.

  
Note: Form IA 900 is Department of Labor’s power of attorney for unemployment insurance purposes only. Visit Department of Labor: Employer Forms and Publications for their most current mailing address.

You can submit your power of attorney documents online (preferred), by fax, or by mail.

How long it will take to process your form
If you submit your completed formwe will process your power of attorney within
online one business day.
by fax two to three business days.
by mail seven to ten business days.

Remember—be sure to sign and date your form, otherwise it will not be considered complete and will not be processed.

How to revoke a power of attorney or withdraw from representation

Before you revoke a power of attorney (POA) or your representative withdraws, you should know the following information.

  • Filing a Form POA-1 that was created using the POA web application or the (6/17) paper version will not automatically revoke a POA previously filed with the Tax Department for the same matters.
     
    • If you use the POA web application to create Form POA-1, use the POA information section on the first page of the application to revoke a POA previously filed with the Tax Department for the same matters.
       
    • If you use the (6/17) version of Form POA-1, mark the box in section 4 indicating you have POAs on file for the same matters and want to revoke them.
       
  • If you file a POA on the (9/10) or earlier version of Form POA-1, you will revoke all POAs previously filed with the Tax Department for the same matters.
     
  • If you file a power of attorney other than Form POA-1, you will automatically revoke a previously filed POA to the extent specified.
     
  • If you have appointed multiple individuals on one POA, you cannot revoke the authority of just one of the individuals listed. Revoking the authority of any of the representatives will revoke the POA for all representatives listed on that POA. You must file a new POA for the representatives you want to retain.
     
  • If you have appointed multiple individuals on one POA and one of them withdraws, your POA will become invalid. You will need to file a new POA for the representatives that you want to retain.
     
  • A POA is not valid after you (the taxpayer) die.

If you are the taxpayer who granted authority through a power of attorney, you can revoke the authority.

Note: Representatives cannot revoke; they must withdraw. See Representative withdrawal.


You—the taxpayer—can revoke in the following ways:

Option 1: Send a revoked copy of the previously filed POA to the Tax Department.

You’ll need to:

  • make a copy of your previously filed POA;
  • write “Revoked” across the top of the copy; and
  • sign and date the top of the revoked copy.

To view an example of a properly revoked Form POA-1, see Example: revoke.

Option 2: Send a statement of revocation to the Tax Department.

If you don’t have a copy of your previously filed POA, you should send a statement of revocation:

  • identifying the previously filed POA you wish to revoke; and
  • stating that it is no longer in effect.

If you don’t specify the matters revoked, your statement of revocation will revoke the appointed individual’s authority to represent you in all matters before the department.

You must sign and date your statement of revocation and include:

  • your name, address, and taxpayer ID number (such as a Social Security number or EIN); and
  • the name and address of each previously appointed representative whose authority you want to revoke.

Important—you cannot partially revoke a POA. If you have appointed multiple representatives on one POA, and later choose to revoke one of them, the revocation will apply to all representatives on that POA. You must file a new POA to appoint the representatives that you want to continue to represent you.


You can send your statement of revocation by fax (preferred) or mail, but not both.

Form POA-1 and documents other than Form ET-14
Fax to: 518-435-8617
Mail to: NYS TAX DEPARTMENT
POA CENTRAL UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0864
Form ET-14
Fax to: 518-435-8406
Mail to: NYS TAX DEPARTMENT
POA CENTRAL UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0864

If not mailing by USPS, see Publication 55, Designated Private Delivery Services.

If you are the representative who received authority through a power of attorney, you can withdraw from representing a taxpayer.

To withdraw, you must send a statement of withdrawal to the Tax Department:

  • identifying the matters you are withdrawing from; and
  • stating that the POA is no longer in effect.

If you don’t specify the matters you are withdrawing from, the statement of withdrawal will remove your authority to represent the taxpayer for all matters before the department.

You—the representative—must sign and date your statement of withdrawal and include:

  • your name and address; and
  • the name, address, and taxpayer ID number (such as a Social Security number or EIN) of the taxpayer you no longer want to represent.

To view an example of an acceptable statement of withdrawal, see Example: withdraw.

Important—If multiple individuals have been appointed on one POA, you (the representative) cannot withdraw from the POA without invalidating all of the other individuals listed. The taxpayer must file a new POA to appoint the individuals they want to continue to represent them.


You can send your statement of withdrawal by fax (preferred) or mail, but not both.

Form POA-1 and documents other than Form ET-14
Fax to: 518-435-8617
Mail to: NYS TAX DEPARTMENT
POA CENTRAL UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0864
Form ET-14
Fax to: 518-435-8406
Mail to: NYS TAX DEPARTMENT
POA CENTRAL UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0864

If not mailing by USPS, see Publication 55, Designated Private Delivery Services.

Updated: