Power of Attorney and Tax Information Authorization
You can authorize an individual, such as a tax preparer, family member, etc., to discuss your account and receive correspondence on your behalf.
- Power of Attorney
- Accepted Alternative Forms of Authorization
- Account Authorization for Deceased Taxpayers
The official and preferred Power of Attorney (POA) Form of the Virginia Department of Taxation is Form PAR 101.
The Code of Virginia requires the Department to provide a copy of any written correspondence, documentation or any other written materials that relate to a tax matter for which a taxpayer has filed a POA to the person named to act under that express authority. In order for a person designated as POA to be automatically copied on correspondence sent to the taxpayer the following must be submitted:
- Form PAR 101 - Power of Attorney and Declaration of Representative
- Form R-7 - Application for Enrollment as Virginia Authorized Agent
Use this form to authorize an individual to represent you before the Department. If you want your representative to be automatically copied on correspondence related to the tax matters specified on the PAR 101 form you must complete the form accordingly. Please allow two weeks for processing your request. Additional processing time may be needed for forms that are incomplete or contain errors.
Avoid Common Mistakes:
- The form must be signed by taxpayer(s) and POA(s).
- Enter a beginning and ending period in the “Tax Matters” section of the form. You may enter the current year/ period or periods that have already ended. You may also include up to three future years/periods that begin after December 31. The ending period can be no later than three years from the date it was received.
Example: A POA is received on July 22, 2011; the ending date can be no later than December 2014.
- Only an individual can be appointed as a POA; a business may not be appointed as POA. Only two representatives can receive automatic correspondence. You can attach a list appointing additional POAs, but they only have the authority to discuss your account for the tax matters specified.
Submit Form PAR 101 by mail or fax to:Virginia Department of Taxation PO Box 1115 Richmond, VA 23218 Individual FAX: (804) 254-6113 Business FAX: (804) 254-6111
Use this form to register as a representative or Authorized Agent (AA) for a taxpayer(s). Once a completed form is processed by the Department, the AA will receive his or her Authorized Agent Number by mail. As an AA you are eligible to receive any correspondence, documentation or other written materials related to specific tax matters for which the Form PAR 101 has been filed. All correspondence will be sent to the address you provide on the R-7 form. Please allow a week for processing your request.
If Form R-7 is not submitted, the taxpayer and the person designated as POA will be deemed to be opting out of receiving copies of correspondence automatically. Failing to submit these forms will not impact an existing POA.
Note: If you prefer that your POA does not receive automatic copies on all correspondence, the POA may request certain documents on a case-by-case basis provided a written request is submitted each time, and the tax matters listed on the POA on file cover the information requested.
Submit Form R-7 by mail or fax to:
Virginia Department of Taxation
PO Box 1114
Richmond, VA 23218
Fax: (804) 254-6115
We prefer you complete and submit the PAR 101, but we will also accept the following (representatives designated by these methods will not receive automatic copies of correspondence):
|Type of Authorization||You Should Submit|
Power of Attorney (POA)
Fill in the oval or select the checkbox on your return to authorize the Department to speak with your preparer for the specific tax year being filed.
Submit written authorization, which must include the following information:
Note: Federal Form 8821, Tax Information Authorization, will not be accepted as a POA.
|Type of Authorization||You Should Submit|
|Surviving Spouse||A joint filed return with spouse indicated as deceased on the return. The surviving spouse must sign the return.|
|Executor or Administrator of an Estate||A “Letter of Qualification” from the court of proper jurisdiction on file naming the executor/administrator and giving authority over the deceased taxpayer’s tax matters. An executor or administrator of an estate can also be appointed by the “Last Will and Testament” of the deceased.|
Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, does not authorize discussion of the deceased taxpayer’s account or release of any other tax documents to the person named on the form. Form 1310 only gives the Department permission to release a deceased taxpayer’s refund to the person identified on the form.
Last Updated 7/18/2012 13:14