South Dakota Tax Power of Attorney (Form 1285)

The South Dakota Tax Power of Attorney (Form 1285) makes it possible for a taxpayer to inform the South Dakota Department of Revenue which of the following acts they wish the Department to process:

  1. Create or appoint a new Power of Attorney (POA) that authorizes their nominated Appointee(s) to represent them before the Department,
  2. Remove the powers bestowed to the Appointee(s) of a pre-existing POA, or
  3. Modify the decision-making powers previously granted to the appointee(s) of a pre-existing POA.

Additional Considerations

The Department only allows one act to be the subject of each form. Therefore, if the taxpayer wishes for the Department to process more than one act, they must create and file a new form for each respective one.

State Laws & Signing Requirements

State Laws – Title 59, Agency

Signing Requirements – The South Dakota Department of Revenue requires the taxpayer to sign the form before a Notary Public who must acknowledge their signature.