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:
- Create or appoint a new Power of Attorney (POA) that authorizes their nominated Appointee(s) to represent them before the Department,
- Remove the powers bestowed to the Appointee(s) of a pre-existing POA, or
- Modify the decision-making powers previously granted to the appointee(s) of a pre-existing POA.
Signing requirements: The POA is only valid if it is signed by the taxpayer before a Notary Public.