Use revised Power of Attorney and Declaration of Representative form
The revised PAR 101 is organized in 6 sections:
- Section 1. Taxpayer Information: Format was changed to make it easier for taxpayers to enter requested information.
- Section 2. Maintain or Revoke Prior Authorization: The options to maintain or revoke an authorized representative(s) are more clearly presented.
- Section 3. Tax Matters: An account number is no longer required for annual income taxes. A separate section is provided for business, excise, commodity, and other taxes.
- Section 4. Authorized Agent/Representative Information: Includes options to designate how Virginia Tax may communicate with the agent.
- Section 5. Signature of Taxpayer(s) and Acknowledgment of Authorized Acts. Highlights what authority is being granted to the agent.
- Section 6. Representative Signature: Designates the primary representative and and additional representative.
The revised instructions include the general purpose of the form and examples of when the PAR 101 needs to be submitted and when it isn’t necessary.
Important reminders when completing this form:
- Two authorized agents/representatives can be listed on the form. Additional representatives should be provided on an attached list. They won’t receive copies of correspondence.
- All signatures must be handwritten. Electronic or stamped signatures won’t be accepted.