Massachusetts Tax Power of Attorney | Form M-2848
The Massachusetts Tax Power of Attorney (Form M-2848) is the official document provided by the Massachusetts Department of Revenue for permitting an individual (the principal) to nominate an attorney-in-fact who will carry out their tax-related affairs as their representative. In order to process this request, the taxpayer will need to determine which affairs they would like to delegate to their attorney-in-fact and note them down clearly in the form. While most taxpayers will find the form relatively straight-forward to fill out, the department has provided a help sheet that can be referred to in order to successfully complete the form.
State Laws & Signing Requirements
State Laws: Massachusetts Uniform Probate Code
Signing Requirements: The Mass. DOR (Department of Revenue) states in the form that it must be signed by the taxpayer and the Attorney-in-Fact.
Additionally, two (2) witnesses and a Notary Public must be present and provide their signatures if the POA is granted to someone who is not one of the following:
- An attorney
- A certified public accountant (CPA)
- A public accountant
- An enrolled agent
Notes on Form M-2848: The following are important considerations that may not be obvious to the principal:
- The tax representative must be a person. It cannot be a business (corporation, partnership, LLC, etc.)
- After completing the form, it must be filed with the DOR office(s) in which the attorney-in-fact will be representing the principal.
- To revoke the POA after it has been filed, the principal has two (2) options:
1: Send a signed document to each DOR office that was originally sent the POA with the name(s) of the representative(s) the principal would like to revoke power from.
2: Alternatively, if the principal wants to replace their current representative(s) with one (1) or more new representatives, the same form (M-2848) can be completed and sent to DOR office(s). They will then replace the older POA on file with the new one received.