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Power of attorney and other authorizations

 
We're shortening and simplifying Form POA-1, Power of Attorney. Check back in 2017 for more details about the simplified form.
  

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

 If you need to authorize

complete

You may limit authorizations with this form 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.

Note: If you want to only allow the Tax Department to communicate with someone on your behalf and share your confidential tax information with that individual (except tax returns), you may add this limitation.

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 power of attorney executed in accordance with New York State law;
  • a power of attorney executed in accordance with the law of another state or jurisdiction;
  • a military power of attorney; and
  • 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) address and other contact information.

We do not accept the following documents:

  • the IRS' power of attorney form; and
  • power of attorney or authorization forms from another state's department of revenue or tax department.

How to submit

  1. Fill out the form legibly.
  2. Sign and date the form.
  3. Have your signature notarized or witnessed, if applicable.
  4. Keep a copy of the form for your records.
  5. Submit your form directly to the Tax Department by fax (preferred) or mail.
     
Fax to: 518-435-8617
Mail to: POA CENTRAL UNIT
NYS TAX DEPARTMENT
W A HARRIMAN CAMPUS
ALBANY NY 12227

 

Get Form POA-1

  1. Fill out the form legibly.
  2. Sign and date the form.
  3. Have your signature notarized or witnessed, if applicable.
  4. Keep a copy of the form for your records.
  5. Submit your form directly to the Tax Department by fax (preferred) or mail.
      

Fax to: 518-435-8541
Mail to: NYS ESTATE TAX
PROCESSING CENTER
PO BOX 15167
ALBANY NY 12212-5167

   

Get form et-14

Submit one of the other acceptable documents by fax (preferred) or mail.

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

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.

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

If you submit your completed form we will process your power of attorney within
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 or your representative withdraws, you should know the following information.

  • Filing a new power of attorney that addresses the same tax matters (such as the same tax type and same tax periods) as a previously filed power of attorney will revoke the previously filed power of attorney. However, you can choose to retain a prior power of attorney when you fill out Form POA-1: check the box in section 4 and attach a copy of the power of attorney you want to retain.
      
  • Filing a new power of attorney that addresses different tax matters than a previously filed power of attorney will not revoke the previously filed power of attorney.
      
  • You may not partially revoke a power of attorney: You must revoke the authority for all representatives appointed on the same POA. For example, if you filed a POA appointing two representatives, you cannot revoke the authority of just one representative; you must revoke the authority for the entire POA and file a new POA for the other representative that you want to retain.
     
  • If your representative withdraws from representing you and you appointed other representatives on the same POA, you will need to file a new POA for the other representatives that you want to retain.    
     
  • A power of attorney is no longer valid when 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 copy of the previously filed form to the Tax Department.

You’ll need to:

• make a copy of your previously filed form;
• write “revoked” across the front of the copy; and
• sign and date the copy.

Remember—if you revoke a POA, the authority of all the representatives listed on the power of attorney will be revoked.

Option 2: Send a statement of revocation to the Tax Department (if you don’t have a copy of your previously filed form).

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

• the name of each representative whose authority you want to revoke;
• the address of each representative whose authority you want to revoke; and
• a sentence or two stating that you are revoking a previously filed power of attorney.

Remember—you cannot partially revoke a POA. Your statement must include the names of all representatives appointed on the POA that you wish to revoke.

You can send your previously filed form or statement of revocation by fax (preferred) or mail.

Form POA-1 and other documents (other than Form ET-14)

Fax to: 518-435-8617
Mail to: POA CENTRAL UNIT
NYS TAX DEPARTMENT
W A HARRIMAN CAMPUS
ALBANY NY 12227
Form ET-14
Fax to: 518-435-8541
Mail to: NYS ESTATE TAX
PROCESSING CENTER
PO BOX 15167
ALBANY NY 12212-5167

 

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.

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

  • the name and address of the taxpayer whom you are withdrawing from representing; and
  • the tax matters from which you are withdrawing from representing.
     

You can send your statement of withdrawal by fax (preferred) or mail.

Form POA-1 and other documents (other than Form ET-14)
Fax to: 518-435-8617
Mail to: POA CENTRAL UNIT
NYS TAX DEPARTMENT
W A HARRIMAN CAMPUS
ALBANY NY 12227
Form ET-14
Fax to: 518-435-8541
Mail to: NYS ESTATE TAX
PROCESSING CENTER
PO BOX 15167
ALBANY NY 12212-5167

 

Updated: February 07, 2017