Delaware Tax Power of Attorney (Form 2848)

The Delaware Tax Power of Attorney (Form 2848) is a standard form provided by the Department of the Treasury, Internal Revenue Service that is used by a number of states to address tax-focused Power of Attorney arrangements. Essentially, it aims to standardize and regulate how a taxpayer may apply for a Power of Attorney for tax-related affairs. To do so, the taxpayer must fill out certain fields to specify the acts they authorize their Representative to perform on their behalf, as well as the acts they do not authorize. More than one representative may be named, so long as they meet the requirements noted in the form.


State Laws & Signing Requirements

State Laws – Durable Personal Powers of Attorney Act

Signing Requirements (§ 49A-105) – The Department of the Treasury, Internal Revenue Service makes it mandatory for the taxpayer to sign Form 2848. Further to this, the taxpayer’s Representative is also required to sign the form.