Power of Attorney and Declaration of Representative (Form PAR 101)

Use this form to:

  • authorize a person to discuss designated tax matters with Virginia Tax and receive correspondence on your behalf
  • revoke a prior power of attorney authorization

The PAR 101 is a legal document. For the tax matters you list on the form, your representative will be able to receive and inspect your confidential tax information and take the same actions you can, including consenting to extend the time to assess tax or executing consents that agree to a tax adjustment.

When to submit Form PAR 101

  • You're disputing an assessment of tax and a third party is representing you before Virginia Tax.
  • You've been notified that we will be conducting an audit of your account and you're using a third party to assist with the audit.
  • You're the administrator of a deceased individual's estate and you need to grant access to the decedent's confidential tax information to a third party to perform your duties. 

When Form PAR 101 is not required

  • An authorized tax professional (CPA, enrolled agent, tax preparer, or payroll service provider) needs to discuss routine issues like a return that was filed or a payment that was made by the tax professional on your behalf.
  • An authorized employee or officer of your business needs to discuss routine issues like a return that was filed or a payment that was made by your business.
  • A fiduciary (trustee, receiver, or guardian) acts as an authorized agent because a fiduciary already stands in the position of the taxpayer.

We will discuss routine issues with your designated tax professionals and employees and officers of a business as long as we can verify the person and the person's relationship to you or your business.

When the power of attorney doesn't apply

The power of attorney you grant to a representative doesn't include:

  • authority to execute a request for a tax return
  • power to receive refund checks
  • power to substitute another representative
  • power to sign certain returns for you
  • power to consent to a disclosure of tax information

How we will communicate with your representative

  • We will automatically mail copies of all outgoing correspondence sent to you regarding the tax matters you listed on the form to your authorized agent/representative provided that:
    • Your authorized agent/representative is registered with Virginia Tax, and
    • You provide the unique, 9-character identification number that we assigned to your authorized agent/representative.
  • We will automatically mail copies of secure emails to your authorized agent/representative if you check the appropriate box in Section 4 of the form.

If you do not want correspondence to be automatically mailed to your representative, check the appropriate box in Section 4 of the form. 

Only 2 representatives can receive automatic correspondence. You can attach a list appointing additional representatives, but they only have the authority to discuss your account for the tax matters specified, not to receive copies of written materials.

Avoid common mistakes

  • You and the person you are authorizing to represent you must both sign the form.
  • Enter a beginning and ending period in Section 3, Tax Matters for the tax years/periods you wish to have the person represent you. You can enter any past tax years/periods. You can also include tax years/periods up to 3 years in the future (the current year plus 3 years). 
  • Be sure to provide the 15-character Virginia Tax Account number(s) for business, excise, commodity, and other taxes in Section 3, Tax Matters.
  • You may only appoint a person as your representative, not a business. For example, you can appoint your tax preparer, but you can't appoint your preparer's office.
  • All signatures must be handwritten. Electronic or stamped signatures won't be accepted. 

Submit Form PAR 101 by mail or fax to:

Virginia Department of Tax
PO Box 1114
Richmond, VA 23218-1114

Fax: 804.254.6115

Please allow up to 2 weeks for us to process your request. 

Need help? 

  • Individuals: 804.367.8031
  • Businesses: 804.367.8037

Form R-7 - Application for Enrollment as Virginia Authorized Agent

Use this form to register as a representative or authorized agent for a taxpayer. Once we process the completed form, you will receive your Authorized Agent Number by mail. As an authorized agent, you're 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.

If you don't send Form R-7, the taxpayer and the person designated to have powers of attorney will be deemed to be opting out of receiving copies of correspondence automatically. Failing to submit these forms will not impact an existing power of attorney.

If you submit Form R-7 with Form PAR 101, enter Applied for in the Registered Authorized Agent Number field. 

Note: If you prefer that your representative does not receive automatic copies on all correspondence, that representative may request certain documents on a case-by-case basis provided a written request is submitted each time, and that the information requested falls within the authorized tax matters listed on your account.

Submit Form R-7 by mail or fax to:

Virginia Department of Tax
PO Box 1114
Richmond, VA 23218

Fax: 804.254.6115

Please allow 1 week for us to process your request.

Acceptable alternative forms of authorization  

We prefer you complete and submit Form PAR 101, but we will also accept the following (representatives designated by these methods won't receive automatic copies of correspondence):

Type of authorization You should submit
Power of Attorney (POA)
your written authority for an individual to act on your behalf in specific matters

One of the following POA Forms:

  • Federal Form 2848 - Virginia tax matters (form number and tax periods) must be specified
  • POA Forms (Durable, General, Limited, Specific, etc.) - The POA must include state tax matters.
Tax Preparer Fill in the oval or select the checkbox on your return to authorize Virginia Tax to speak with your preparer for the specific tax year being filed.
Personal Representative Submit written authorization, which must include the following information:
  • Name
  • Address
  • Taxpayer's Social Security Number/Federal Employer Identification Number
  • Name of the person(s) authorized
  • Tax type(s) authorized
  • Tax period(s) authorized
  • Your signature

Note: Federal Form 8821, Tax Information Authorization, will not be accepted as a POA.

Account Authorization for Deceased Taxpayers

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 Virginia Tax permission to release a deceased taxpayer's refund to the person identified on the form.