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  1350                                                STATE OF SOUTH CAROLINA 
                                                  DEPARTMENT OF REVENUE
                                                                                                                            SC2848 
                                              POWER OF ATTORNEY AND                                                         (Rev. 2/17/23) 
  dor.sc.gov                          DECLARATION OF REPRESENTATIVE                                                         3307
Part I: Power of Attorney 
    indicates a required field. If all required fields are not completed, the power of attorney will be considered invalid. 
*
1       Taxpayer information - Taxpayer must sign and date this form on page 2, line 7.
 Taxpayer name and address                                                   SSN                              FEIN
*                                                                           *                                *
                                                                            Spouse's SSN (if filing jointly) Plan number (if applicable)

                                                                            Daytime phone number             Email address

hereby appoints the following representatives as attorneys-in-fact: 

2       Representative information - Representatives must sign and date this form on page 2, Part II.
 Name and address
*                                                                            Phone  
                                                                            *
                                                                             Fax 
                                                                             Email 
                                                                             Check if new:        Address        Phone         Fax  Email
Name and address
                                                                             Phone  
                                                                             Fax 
                                                                             Email 
                                                                             Check if new:        Address        Phone         Fax  Email
Name and address 
                                                                             Phone  
                                                                             Fax 
                                                                             Email 
                                                                             Check if new:        Address        Phone         Fax  Email

to represent the taxpayer before the SCDOR for the following tax matters:

3      Tax matters (See instructions. Include specific types, forms, and years or periods. General references are not acceptable.) 
  Type of tax or license (Individual, Corporate,                         Tax form number (SC1040,             Years or Periods
* Withholding, Sales, ABL, etc.)                      *                     WH1605, ST-3, etc.)              *

4      Acts authorized: A representative is an individual authorized to receive and inspect confidential tax information and to perform 
  any and all acts on behalf of the taxpayer with respect to the tax matters described on line 3. This includes the authority to sign 
  any agreements, consents, or other documents. You may                  not use this Power of Attorney form to authorize a representative to 
  endorse  or  cash  refund  checks.  You  may  authorize  a  representative  to  sign  a  return only as  set  forth  in  SC  Code  Section 
  12-2-75. 
 
  List any specific additions to or deletions from the acts otherwise authorized in this power of attorney: 

  33071036

5          Receipt  of  refund  checks: If  you  want  to  authorize  a  representative  named  on  line  2  to  receive  refund  checks, but  not  to 
      endorse or cash them, initial here                               and list the name of that representative below. 
 
      Name of representative to receive refund checks 

6        Retention/revocation  of  prior  powers  of  attorney: Filing  this  power  of  attorney  automatically  revokes  all  earlier  powers  of 
      attorney on file with the SCDOR for the same tax matters for years or periods covered by this document. 
       
      Check this box if you do not want to revoke a prior power of attorney............................................................................ 
 
      YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT. 
       
7     Taxpayer signature: If the tax matter concerns a joint return and you are requesting joint representation,       both taxpayers must 
      sign.  If  signed  by  a  corporate  officer,  partner,  guardian,  tax  matters  partner,  LLC  member,  executor,  receiver,  personal 
      representative, or trustee on behalf of the taxpayer, I certify that I have the legal authority to execute this form on behalf of the 
      taxpayer.  
 
                                            The SCDOR will not accept an unsigned power of attorney. 

*                         Signature                             *     Date                                  Title (if applicable)

*                       Print name 

                          Signature                                   Date                                  Title (if applicable)

                        Print name

All notices and communications will be sent to the taxpayer, not your representative. You can also review notices and communications 
on MyDORWAY. Contact our office for assistance if you are unable to forward a copy of any notices to your representative. 

Part II: Declaration of Representative  
   indicates a required field. If all required fields are not completed, the declaration of representative will be considered invalid. 
*
I declare that: 
       · I am authorized to represent the taxpayers identified in Part I for the tax matters specified; and 
       · I am one of the following: 
       a.  Attorney: a member in good standing of the bar of the highest court of the jurisdiction shown below 
       b.  Certified Public Accountant: duly qualified to practice as a certified public accountant in the jurisdiction shown below 
       c.  Enrolled Agent: enrolled as an agent under the requirements of the US Treasury Department Circular 230 
       d.  Officer: a bona fide officer of the taxpayer organization 
       e.  Full-Time Employee: a full-time employee of the taxpayer 
       f.  Family Member: a member of the taxpayer's immediate family (spouse, parent, child, grandparent, grandchild, step-parent, 
         step-child, brother, or sister) 
       g.  Return Preparer 
       h.  Other (provide explanation):   

                        The SCDOR will not accept an unsigned declaration of representative. 
I declare that this return and all attachments are true, correct, and complete to the best of my knowledge and belief.

   Designation (enter  
*                         Jurisdiction (state)                        Signature                                        *Date 
 letter a-h from above) *                                            *

       33072034

                                                           INSTRUCTIONS 
General purpose 
Use the SC2848 to grant authority to an individual to represent you before the South Carolina Department of Revenue (SCDOR) and to 
receive tax information.  
Do not use the SC2848 for a fiduciary, such as a trustee, executor, administrator, receiver, or guardian. A fiduciary stands in the 
position of the taxpayer and acts as the taxpayer, not as a representative. If a fiduciary wishes to authorize an individual to represent or 
perform certain acts on behalf of the entity, a power of attorney must be filed and signed by the fiduciary acting in the position of the 
taxpayer. 
 
Authority granted 
This power of attorney authorizes the individuals named to perform any and all acts you can perform, such as:  
   · signing consents 
   · extending the time to assess tax 
   · recording the interview 
   · executing waivers agreeing to a tax adjustment 
Authorizing someone as your power of attorney does not relieve you of your tax obligations. Delegating authority or substituting 
another representative must be specifically stated on line 4. The authority granted to a power of attorney may not exceed that allowed 
under SC Code Section 12-60-90. For more information, see SC Revenue Procedure #11-1, available at dor.sc.gov/policy. The power 
to sign tax returns can only be granted in the limited situations found in SC Code Section 12-2-75. 
 
Filing the Power of Attorney 
You can mail a paper copy of the completed SC2848 to PO Box 125, Columbia, SC 29214-0400. If you have a tax matter pending 
(such as an audit) you can mail, email, or fax the SC2848 to the SCDOR division that is handling the tax matter. Find contact 
information on any notices you have received related to the pending tax matter or at dor.sc.gov/contact. 
 
Substitute SC2848  
The SCDOR will accept the federal 2848 for South Carolina purposes. Be sure to note any differences in the forms. Complete the form 
to be South Carolina specific, including references to South Carolina tax forms.  
 
Line instructions 
When completing the SC2848, all lines marked with an     are required. If you do not complete all the required lines, the SCDOR will 
consider your SC2848 invalid and the representatives included* will not have authority to represent you before the SCDOR or receive 
tax information on your behalf.  
 
Part I: Power of Attorney 
Line 1: Taxpayer information 
Individuals: Enter your name, SSN, and address. Enter your FEIN if you are filing for a business account. If you are married filing 
jointly, and you and your spouse are designating the same representatives, enter your spouse's name, SSN, and address (if different 
from yours). 
Corporations, partnerships, or LLCs: Enter the name, FEIN, and business address. If this form is being prepared for corporations 
filing a consolidated tax return (SC1120), do not attach a list of subsidiaries to this form. Only the parent corporation information is 
required on line 1. On line 3, only list SC1120 as the tax form number. A subsidiary must file its own SC2848 for returns that are filed 
separately from the consolidated return, such as the ST-3. 
Trust: Enter the name, title, and address of the trustee, and the name and FEIN of the trust. 
Estate: Enter the name, title, and address of the decedent's executor or personal representative, the name of the estate, the 
decedent's SSN, and the estate's FEIN, if applicable. 
 
Line 2: Representative information 
Enter the names of your representatives for which you are granting power of attorney. Only individuals may be named as 
representatives. Representatives should use the same name on all submissions to the SCDOR. If you want to name more than three 
representatives, enter see attached list in the representative name box and attach a list of representatives. You must sign and date 
all attachments. 
 
Line 3: Tax matters  
Enter the type of tax or license, the tax form number, and the years or periods. For example, you may list Income Tax; SC1040; for 
calendar year 2019 and Sales Tax; ST-3; for 1st, 2nd, 3rd, and 4th quarters of 2019. A power of attorney with a general reference 
to All years, All periods, or All taxes will not be accepted as valid. 
You may list the current year or period and any tax years or periods that have already ended as of the date you sign the power of 
attorney. However, you may include on a power of attorney only future tax periods that end no later than three years after the power of 
attorney is received by the SCDOR. The three future periods are determined starting after December 31 of the year the power of 
attorney is received by the SCDOR.

Line 4: Acts authorized 
To modify the acts that your named representatives can perform, describe any specific additions or deletions in the space provided. If 
you wish to provide the authority to substitute another representative or to delegate authority, this must be specifically stated.  
If the representative you name is someone other than an attorney, CPA, or enrolled agent, the acts that person can perform on your 
behalf may be limited by SC Code Section 12-60-90. For more information, see SC Revenue Procedure #11-1, available at dor.sc.gov/
policy.   
 
Line 5: Receipt of refund checks 
To authorize your representative to receive refund checks on your behalf, but not endorse them, initial and enter the name of that 
person in the space provided. Treasury Department Circular 230 (31 CFR, Part 10) prohibits an attorney, CPA, or enrolled agent, any of 
whom is an Income Tax return preparer, from endorsing or otherwise negotiating a tax refund check. If you are in a licensed attorney/
client relationship, your refund may be sent to your licensed attorney. 
 
Line 6: Retention/revocation of prior powers of attorney 
Submitting a power of attorney will automatically revoke any prior powers of attorney the SCDOR has received for the same tax 
matters. If you do not want to revoke an existing power of attorney, check the box and attach a copy of any powers of attorney you want 
to remain in effect.  
To revoke an existing power of attorney without naming a new representative, send a copy of the previously executed power of attorney 
to the SCDOR with REVOKE written on the top of the form. The copy of the power of attorney must have a current taxpayer signature 
and date on line 7. If you do not have a copy of the power of attorney you want to revoke, send a statement of revocation to the 
SCDOR.  
The statement must: 
      · indicate the authority of the power of attorney is revoked 
      · list the name and address of each representative whose authority is revoked 
      · be signed by the taxpayer 
A representative can withdraw from representation by filing a statement with the SCDOR. The statement must be signed by the 
representative and must identify the name and address of the taxpayers and all tax matters from which the representative is 
withdrawing.  
 
Line 7: Taxpayer signature 
Individuals: Sign and date the power of attorney. If a joint return has been filed and both taxpayers will be represented by the same 
representatives, both spouses must sign the power of attorney, unless one spouse authorizes the other, in writing, to sign for both. In 
that  case,  attach  a  copy  of  the  authorization.  If  a  joint  return  has  been  filed  and  both  taxpayers  will  be  represented  by  different 
representatives, each taxpayer must execute their own power of attorney on  separate SC2848 forms.  
 
Corporations or associations: Only an officer having authority to bind the taxpayer may sign the SC2848.  
 
Partnerships: All partners of a partnership or members of an LLC must sign unless one partner or member is authorized to act in the 
name  of  the  partnership  or  LLC.  A  partner  is  authorized  to  act  in  the  name  of  the  partnership  if,  under  state  law,  the  partner  has 
authority to bind the partnership. You must attach a copy of the authorization. For purposes of executing the SC2848, the tax matters 
partner is authorized to act in the name of the partnership. For dissolved partnerships, see US Treasury Regulations section 601.503(c)
(6). 
 
Other:  If  the  taxpayer  is  a  dissolved  corporation,  deceased,  insolvent,  or  a  person  for  whom  or  by  whom  a  fiduciary  (a  trustee, 
guarantor, receiver, executor, or administrator) has been appointed, see US Treasury Regulations section 601.503(d). 
 
Part II: Declaration of representative 
The representatives you name must sign and date this declaration and enter the designation (a-h) under which they are authorized to 
practice before the SCDOR. The representatives must list one of the following in the Jurisdiction column: 
     a.  Attorney: the two-letter abbreviation for the state in which admitted to practice 
     b.  Certified Public Accountant: the two-letter abbreviation for the state in which licensed to practice 
     c.  Enrolled Agent: the enrollment card number issued by the Director of Practice 
     d.  Officer: the title of the officer  
     e.  Full-Time Employee: the employee's title or position 
     f.  Family Member: the relationship to taxpayer 
     g.  Tax Return Preparer: the two-letter abbreviation for the state in which the return was prepared 
     h.  Other: professional title or relationship to taxpayer 
 
Note: If the representation is outside the United States, state jurisdiction codes do not apply.

Social Security Privacy Act Disclosure 
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i) 
permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation 
117-201  mandates  that  any  person  required  to  make  a  return  to  the  SCDOR  must  provide  identifying  numbers,  as  prescribed,  for 
securing proper identification. Your Social Security Number is used for identification purposes.