Ohio Tax Power of Attorney (Form TBOR 1)

Officially referred to as the Declaration of Tax Representative form, the Ohio Tax Power of Attorney (Form TBOR 1) is a document that a taxpayer may fill out to declare a Tax Representative. A Tax Representative is a party chosen by a taxpayer to be responsible for executing the tax matters that they have made known in the form. In order to ensure the Tax Representative only attends to the precise matters the taxpayer wishes them to, the taxpayer is given the choice to state any restrictions they wish to impose on the Representative’s powers.

Additional Considerations

The taxpayer should be mindful that while they may make the Declaration valid for a period of up to three (3) years, if they do not provide an expiration date to the Power of Attorney, it will expire one (1) year after the date of signing.

State Laws & Signing Requirements

State Laws – Ohio Uniform Commercial Code

Signing Requirements – The Ohio Department of Taxation requires the signature of two (2) parties involved; the taxpayer and the Representative. If the Power of Attorney includes a joint income tax filing, the spouse of the taxpayer must also sign the form.