Idaho Tax Power of Attorney (Form bL375E)

The Idaho Tax Power of Attorney (Form bL375E) is a form that the Idaho State Tax Commission provides taxpayers to fill out if they want to elect a representative to act as their attorney-in-fact before the Commission. It is important that taxpayers use Form bL375E to apply for a Tax Power of Attorney, and not Form EFO-00104, which is no longer valid. The Commission stated they updated from Form EFO-00104 to the one provided here to “better serve taxpayers.”

Important Considerations

As stated above, it is vital that taxpayers make use of the Idaho State Tax Commission’s current Tax Power of Attorney form, Form bL375E. Although it is still widely circulated by legal form websites, Form EFO-00104 was the form that was previously used.

State Laws & Signing Requirements

State Laws – Uniform Power of Attorney Act

Signing Requirements – Idaho State Tax Commission only requires the signature of the Principal. It is thus recommended that two (2) witnesses and a Notary Public are present at the signing.