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Power of Attorney
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A Power of Attorney (POA) gives a person the authority to access a customer's information and represent them before the Minnesota Department of Revenue.
We only disclose a customer's information to that customer or their POA appointee. The exception is that we may disclose other agency debt with an attorney representing the customer.
Note: POA appointees must not be on the Ineligible Representative List.
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Use this table to determine which form you need.
Note: We will accept Federal form 2848 for representation or receiving customer information if it mentions Minnesota or a Minnesota form.
You can submit forms or documents by email, fax, or mail.
Email: MNDOR.POA@state.mn.us
Fax: 651-556-5210
Mail:
Forms REV185i and REV185b:
Minnesota Department of Revenue
Mail Station 7703
600 N. Robert St.
St. Paul, MN 55146-7703
Other power of attorney forms or documents:
Minnesota Department of Revenue
Mail Station 4123
600 N. Robert St.
St. Paul, MN 55146-4123
Remove authority by filling out a REV184r, Revocation of Power of Attorney.
Authority expires under certain circumstances.
These forms expire according to the date chosen by the customer and written on the form or when authority is removed:
- Form REV184i
- Form REV184b
- Form REV187
- Form REV188
- Statutory Short Form
These forms expire immediately after we disclose information or the expiration date written on the form:
- Form REV185i
- Form REV185b
Form M100 expires immediately after we disclose the information.
If you take no action and do not give an expiration date on the form, the authority will stay on the account until the customer is deceased or the business is dissolved.
When someone passes away, there may be outstanding returns to file, payments due, and refunds. In order to discuss the deceased's information, you must provide documentation showing you are the deceased's representative. The representative can be a family member, acquaintance, or someone appointed by the court.
To prove personal representative authority:
If the deceased's estate is in probate:
| You need: |
And one of the following: |
|---|
- Death Certificate
- Representative's driver's license or other ID
|
- Letter Testamentary
- Letter of General Administration
|
If the deceased's estate in not in probate, there are two options:
| Option |
You need: |
And one of the following: |
|---|
| 1 |
- Death Certificate
- Representative's driver's license or other ID
|
- Will
- Original trust document signed by taxpayer (Certificate of Trust is not sufficient)
|
| 2 |
|
- POA form, signed prior to death, appointing the personal representative as a POA Appointee
- Proof of relationship (for example, birth certificate)
|
Once a personal representative has been verified by us, they may sign for the deceased customer on a power of attorney form to appoint others. You must list the deceased's name and ID in the taxpayer's section.
Guardian and Conservator
Guardians and conservators act in place of a customer and are appointed by courts. Before releasing information, we must verify the relationship with the following:
- Letters of Guardian/Conservator
- Guardian’s or conservator’s state issued ID
Once a guardian or conservator has been verified by us, they may sign for the customer on a power of attorney form to appoint others. You must list the customer's name and ID in the Taxpayer section.
Personally Assessed Officer
Officers of a business can be accountable for tax debt if the business fails to pay.
If you are filling out a form for a personally assessed officer debt, use Form REV184i. In the Taxpayer section, put your name and ID. Include the name of the business and the business ID in the Authority Granted section.
On the POA form, you may elect to have your appointee receive all your mail except refunds and refund correspondence.
If you would like your appointee to receive all mail including your refunds and refund correspondence, additional steps must be taken.
To qualify for this election, the POA must have either:
- Full authority
- Limited authority with no periods selected
Call the department to request this election. We will review your POA form. You will need to confirm your request either verbally (you or your appointee) or written (only you) based on the type of form you submitted.
This authority expires when you remove the POA or it expires.
On paper returns, there is a checkbox that gives a tax preparer authority to discuss that return with the Minnesota Department of Revenue. This authority expires a year after the return is due or received.
Though Revenue is making conformity changes on your returns for tax years 2017, 2018, and 2019, these changes do not extend the return checkbox authority. If you would like your preparer to discuss the changes with us, you will need to submit a Form REV184i or REV184b.
