Clear Form

  FORM                       STATE OF HAWAII - DEPARTMENT OF TAXATION
  N-848                                                  POWER OF ATTORNEY
  (REV. 2022)                (NOTE: References to “married” and “spouse” are also references to 
                              “in a civil union” and “civil union partner,” respectively.)                                                     N848_I 2022A 01 VID01
                 This Power of Attorney will EXPIRE six (6) years from the latest date a Taxpayer signs this document

 PART I POWER OF ATTORNEY (Please type or print.)
1  Taxpayer Information. Taxpayer(s) must sign and date this form on page 2, line 5.
Taxpayer name(s) and address                                                        Social security number(s)                 Federal employer 
                                                                                                                              identification number 
 
                                                                                    Daytime telephone number                  Fax number  
                                                                                    (      )                                  (      )
                                                                                    E-mail address
hereby appoint(s) the following representative(s) as attorney(s)-in-fact:
2  Representative(s) must be an individual and must sign and date this form on page 2, Part II. 
Individual name and address                                                         VPID or TMRID   
                                                                                    Social Security No. 
                                                                                    Telephone No.  (      ) 
                                                                                    Fax No.  (      ) 
                                                                                    E-mail address 
  Paid employee     Accountant, Attorney, Enrolled Agent      Other                 Check if new:    Address                 Telephone   Fax   E-mail 
Individual name and address                                                         VPID or TMRID   
                                                                                    Social Security No. 
                                                                                    Telephone No.  (      ) 
                                                                                    Fax No.  (      ) 
                                                                                    E-mail address 
  Paid employee     Accountant, Attorney, Enrolled Agent Other                      Check if new:    Address                 Telephone   Fax   E-mail 
Individual name and address                                                         VPID or TMRID   
                                                                                    Social Security No. 
                                                                                    Telephone No.  (      ) 
                                                                                    Fax No.  (      ) 
                                                                                    E-mail address 
  Paid employee     Accountant, Attorney, Enrolled Agent      Other                 Check if new:    Address                 Telephone   Fax   E-mail 
Individual name and address                                                         VPID or TMRID   
                                                                                    Social Security No. 
                                                                                    Telephone No.  (      ) 
                                                                                    Fax No.  (      ) 
                                                                                    E-mail address 
  Paid employee     Accountant, Attorney, Enrolled Agent      Other                 Check if new:    Address                 Telephone   Fax   E-mail 
to represent the taxpayer(s) before the Department of Taxation, State of Hawaii, for the following acts:
3  Acts authorized (you are required to complete this line 3). (Stating “All Taxes” or “All Periods” on line 3 is NOT acceptable.) With the exception of 
  the acts described in line 4b, I (we) authorize my (our) representative(s) to receive and inspect my (our) confidential tax information and to perform acts 
  that I (we) can perform with respect to the tax matters described below.  For example, my (our) representative(s) shall have the authority to sign any 
  agreements, consents, tax clearance applications, or similar documents (but see instructions for authorizing a representative to sign a return). Please 
  note that the tax year(s) or period(s) on line 3 can extend only 3 years after the current year. For example, if Form N-848 is submitted at any time in 
  2022, the tax year or period on line 3 cannot be extended beyond December 31, 2025. Also, please note that all correspondence from the Department 
  of Taxation will be sent to the taxpayer. See page 2 of the instructions on how to revoke an existing power of attorney. 
Complete a separate line for each specific tax type. All three (3) columns of the line must be completed for the tax type. 
  Hawaii Tax I.D. Number                                      Type of Tax
  (e.g., GE-001-002-1234-01)                             (Income, General Excise, etc.)                                       Year(s) or Period(s)

                                                         ID NO           01                                                                     FORM N-848

FORM N-848 
(REV. 2022)                                                                                                                                              PAGE 2

4a Additional acts authorized. In addition to the acts listed on line 3 above, I (we) authorize my (our) representative(s) to perform the following acts (see instructions):
  Authorize disclosure to third parties;      Substitute or add representatives;      Sign a return;                                                         
                                                                                                                                                                
    Other acts authorized:                                                                                                                                     
                                                                                                                                                                
4b Specific acts not authorized. My (our) representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or 
   accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other entity 
   with whom the representative(s) is (are) associated) issued by the government in respect of a Hawaii tax liability.
   List any specific deletions to the acts otherwise authorized in this power of attorney (see instructions): 
    
5  Signature of Taxpayer(s). If a tax matter concerns a year in which a joint return was filed, both spouses must sign if joint representation is 
   requested. If signed by a corporate officer, partner, guardian, tax matters partner/person, executor, receiver, administrator, or trustee on behalf of the 
   taxpayer, I certify that I have the authority to execute this form on behalf of the taxpayer.
   †  IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED TO THE TAXPAYER.

                                  Signature                                                     Date                       Title (if applicable)

                                  Print Name                                                  Print name of taxpayer from line 1 if other than individual

                                  Signature                                                     Date                       Title (if applicable)

                                  Print Name

 PART II    SIGNATURE OF REPRESENTATIVE(S)

 † IF NOT COMPLETED, SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED TO THE TAXPAYER. REPRESENTATIVES 
    MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2.  

              Type or Print Name                                        Signature                                             Date

                                                              Filing the Power of Attorney
File the original, photocopy, or facsimile transmission (fax) with each letter, request, form, or other document for which the power of attorney is required. 
For example, if you wish to designate an individual to represent you in obtaining tax clearance certificates, a copy of Form N-848 must be filed each time 
you submit Tax Clearance Applications. Unless you are provided with contact instructions by a representative from the Department of Taxation, mail the 
completed Form N-848 to:
                                                       Hawaii Department of Taxation
                                                                      P.O. Box 259
                                                              Honolulu, HI 96809-0259
                                                       or send it by FAX to (808) 587-1488

 QUESTIONS? Call 808-587-4242, 1-800-222-3229 (Toll-Free) or Telephone for the Hearing Impaired: 808-587-1418 or 1-800-887-8974 (Toll-Free)