South Carolina Tax Power of Attorney (Form SC2848)

The South Carolina Tax Power of Attorney (Form SC2848) is a legal document issued by the State of South Carolina, Department of Revenue that is formally known as a Power of Attorney and Declaration of Representative form. Once the form is accepted by the Department, the party the taxpayer has named as their Representative will have the authority to act on their behalf for the tax matters they have noted in the form. The taxpayer should take note of the fact that it is not possible to name any individual as their Representative. The Representative they select must make a declaration in the form they are one of the handful of professions the Department permits to act in the role of a Representative.

Signing requirements: The form must be signed and dated by the:

  1. Taxpayer;
  2. Taxpayer’s spouse (if filing jointly); and
  3. The specified representative(s).