New Hampshire Tax Power of Attorney (Form DP-2848)
By filing a New Hampshire Dept. of Revenue Tax Power of Attorney (Form DP-2848), a taxpayer (and, if required, their spouse) can nominate a party of their choice to be their Attorney-in-Fact to represent them before the Department of Revenue Administration of the State of New Hampshire. The taxpayer must detail which acts they authorize the Attorney-in-Fact to fulfill on their behalf.
As per the options given in Form DP-2848, the taxpayer may choose either for the Attorney-in-Fact to:
- Have authority to receive confidential information and full power to perform on behalf of the taxpayer(s) all acts necessary for the tax matter they have listed, or
- Have authority to receive or inspect confidential tax information only.
State Laws & Signing Requirements
State Laws – Uniform Power of Attorney Act
Signing Requirements – The New Hampshire Department of Revenue Administration requires the taxpayer to sign the form. If the POA is granted to a person who is not one of the following, it must be witnessed by two (2) witnesses:
- An Attorney,
- A Certified Public Accountant,
- An enrolled agent, or
- The preparer of subject tax return(s).