Power of Attorney Instructions

 General Instructions
A Power of Attorney (Form A-222), or similar written authorization, executed by the taxpayer is required by the Wisconsin 
Department of Revenue for the taxpayer’s representative to perform certain acts on behalf of the taxpayer and to receive and 
inspect certain confidential Wisconsin tax information. Use of Form A-222 is not mandatory. Photocopies, faxed copies, and 
electronic copies of Form A-222 are acceptable.

The Power of Attorney form applies to matters before the department, including receiving confidential Wisconsin tax informa-
tion, of individuals, estates, trusts, partnerships, and corporations, including tax-option (S) corporations.

When the representative is accompanied by the taxpayer or, if the taxpayer is a legal entity, by an officer or other authorized 
person of the legal entity, a Power of Attorney is not required for the taxpayer’s representative to inspect confidential informa-
tion or to represent the taxpayer at conferences. Also, a Power of Attorney is generally not required for a trustee, receiver, 
guardian, administrator or executor of an estate, or a representative appointed by a court. 

 Specific Instructions
 Part 1 – Taxpayer Information
Individuals:      Enter your name, address, social security number or Wisconsin tax account number, telephone number, and email 
address in the space provided. If a joint return is involved, and you and your spouse are designating the same representative, 
enter your spouse’s name and social security number. 
Corporation or partnership:  Enter the name, business address, federal identification number or Wisconsin tax account number, 
telephone number, and email address.
Trust:  Enter the name, address, federal identification number or Wisconsin tax account number, telephone number, and email 
address of the trust.
Estate:  Enter the name, address, federal identification number or Wisconsin tax account number, telephone number, and 
email address of the estate.
Other entity:     Enter the name, business address, federal identification number or Wisconsin tax account number, telephone 
number, and email address.
Note:  If you have been assigned a Wisconsin tax account number by the Wisconsin Department of Revenue, enter the middle 
10-digit numbers in the appropriate box.

 Part 2 – Representative(s)
Check one box to indicate whether you are appointing a new or additional representative or revoking authority of a representative.
• If you are appointing a new or additional representative, complete Parts 3, 3A or 3B, 4, and 5. The Power of Attorney form will
  remain valid unless you revoke it.
• If you are revoking authority of your representative, skip Parts 3 and 4 and complete Part 3A or 3B and Part 5. Note: DOR will
  revoke your representative’s access to your My Tax Account (MTA) portal in DOR’s computer system.

 Part 3 – Representative is an Entity or Individual
Check one box to grant authority to an entity or individual.
• If granting authority to an entire entity or firm (e.g., law or accounting firm), complete Part 3A. You are authorizing DOR to discuss
  confidential information with all employees of the entity or firm. If an employee leaves the firm, DOR will no longer discuss
  confidential information with the former employee.
• If granting authority only to a specific individual(s) (e.g., sibling or accountant), complete Part 3B. You are authorizing DOR to
  discuss confidential information only with such individual(s).

 Part 3A – Entity or Firm
Enter the entity’s legal name, mailing address, and phone number. Provide the first and last name of a primary point of contact at
the firm and their email address.

 Part 3B – Individual

Enter each individual’s name, mailing address, email address, and phone number.  Attach additional pages if needed.

I-222 (R. 09-22)

 Part 4 – Full or Limited Authority
Check only one box to grant authority to the representative. If you want to grant different authority to different representatives, you 
must submit a separate Power of Attorney form for each representative that is granted different authority.
• Full Authority – Check the first box to grant full authority to your representative for matters before the department.
• Limited  Authority – Check  the second  box to grant limited  authority  to your representative  for certain  matters before the
  department.  In the space that follows, indicate the type of limited authority you are granting.  You may also grant authority only
  for specified periods.
  The items listed under limited authority may contain multiple tax types. The following lists the type of taxes that may be covered
  by certain categories:
  • Sales and Use Taxes – Sales tax, use tax, premier resort area tax, and local exposition tax
  • Excise Taxes – Alcohol beverage tax, motor fuel tax, cigarette tax, and tobacco and vapor products taxes
  • Nontax Debt – Debt of other agencies the department has authority to collect
  • Other – Unclaimed property
  Periods are optional. If you do not enter a period, the representative will have authority for all periods. Enter the specific year(s), 
  quarter(s), month(s), etc. in the space provided (e.g., 2018, 2019). Do not enter the words “Previous,” “Prior,” or “Future” in the 
  space provided. Such periods are not specific enough. 

Authority                       Period(s) (optional)             Authority                          Period(s) (optional)

X Income or Franchise Taxes 2016                                 X Employer Withholding Taxes January 1, 2004 to 2018
X Sales and Use Taxes   First and Second Quarter 2017              Pass-Through Withholding
  Excise Taxes                                                     Taxes
X
                                                                   Nontax Debt
  Property Taxes
                                                                 X Other (describe below)         2016
                                                                   Homestead Credit Claim

  Part 5 – Signature of Taxpayer

The Power of Attorney form must be signed by the taxpayer. A signature stamp or electronic signature is acceptable. A photocopy 
or faxed copy of an original-signed form has the same authority as the original.

Signature of Taxpayer:
• Individuals: If a joint return is involved and both spouses will be represented by the same individual(s), both taxpayers must sign
  the Power of Attorney. If they are represented by different individuals, each spouse should execute their own Power of Attorney.
• Estate or trust: A personal representative or trustee must sign
• Partnerships: All partners must sign unless one partner is authorized to act for the partnership
• Corporation or any other entity: A corporate officer or person having authority to bind the entity must sign
Date: The Power of Attorney should be dated when signed. The beginning effective date for department action is the department’s 
receipt date. 

Note: Due to risk of disclosing confidential information, all notices that are automatically generated by DOR’s computer system 
are sent only to the taxpayer.  Representatives may access copies of most notices through the taxpayer’s My Tax Account if the 
taxpayer authorizes such online access. A representative may also request copies of taxpayer records online.

  Questions about this form:

Call:  (608) 266-2486
Email: DORIncome@wisconsin.gov

  Where to send this form:

1. Send only to the department employee or unit you are working with.
2. If you are not working with a department employee, send to one of the following:
    • Email:  DORPOA@wisconsin.gov • Fax:  608-267-1030                 • Mail:  Mail Stop 5-77
                                                                                Wisconsin Department of Revenue
                                                                                PO Box 8949
                                                                                Madison WI 53708-8949
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