Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Frequently Asked Questions About Income Tax

27. How can I establish power of attorney for state tax purposes?

Beginning July 1, 2016, the Comptrollerís Office will accept a completed Maryland Form 548 (Power of Attorney) or a completed Maryland Form 548P (Reporting Agent Authorization) as power of attorney forms for Maryland tax purposes.  The Form 548P will replace the federal Form 8655 (Reporting Agent Authorization) as a power of attorney form for Maryland tax purposes. 

The Comptrollerís Office will continue to accept a completed federal Form 2848 (Power of Attorney and Declaration of Representative) or a completed federal Form 8821 (Tax Information Authorization) as power of attorney forms for Maryland tax purposes through December 31, 2016.  Federal Form 8655 (Reporting Agent Authorization) and generic Power of Attorney Forms will not be accepted.  The power of attorney Form 2848 and 8821 must be specific as to the type of Maryland tax or Maryland form in question.

Beginning January 1, 2017, the Comptrollerís Office will only accept the Maryland Form 548 (Power of Attorney) and Maryland Form 548P (Reporting Agent Authorization) as power of attorney forms for Maryland tax purposes.

Note: The Maryland Form 548 is a power of attorney for tax purposes. This form will not replace a durable power of attorney or any other power of attorney form authorized by Maryland law.    

For more information, see Power of Attorney



 
Links for Income Tax FAQs
Individual Tax Types
Income Tax
Tax Information
Frequently Asked Questions
Income Tax FAQs
  q1 - Do I have to file a Maryland income tax return?
  q2 - How can I file electronically?
  q3 - Is there a tax break for two-income families?
  q4 - What if I live in Maryland but commute to work in Delaware?
  q5 - What if I made a mistake on my return. How do I correct it?
  q6 - Does Maryland offer a tax break for child care expenses?
  q7 - What if I live in Maryland and work in Washington, D.C.?
  q8 - Can I put the full amount of the earned income credit from my federal return on Form 502 or Form 505?
  q9 - I am retired from the federal government. Can I have state tax withheld from my pension?
  q10 - What is the local income tax?
  q11 - Does Maryland have any tax checkoffs?
  q12 - Why didn't I get credit for taxes I paid to another state?
  q13 - I am a part-year resident of Maryland and I want to use another method for allocating my itemized deductions. What do I do?
  q14 - Should I use the pre-printed address label on my Maryland tax return?
  q15 - How can I check on my income tax refund?
  q16 - Who should pay estimated taxes?
  q17 - When should I file my estimated tax?
  q18 - Can I pay my personal income tax liability with a credit card?
  q19 - How do I make a payment arrangement?
  q20 - Why did I receive an assessment stating I owe Maryland tax, but I never lived in Maryland?
  q21 - Who is considered a nonresident for Maryland tax purposes?
  q22 - Is there a tax break for contributions I make to College Savings Plans of Maryland?
  q23 - I received a 1099G form recently. What is this form all about?
  q24 - Why do I have to pay a fee when using my credit card to pay my taxes?
  q25 - How can I get a copy of my Maryland tax return?
  q26 - How can I change my tax return after I've already filed?
  q27 - How can I establish power of attorney for state tax purposes?
  q28 - Do I have to add back on my Maryland return the contributions that I make to a flexible spending account that I set up with my employer for medical expenses?
  q29 - Can same-sex couples who are legally married in another state file a joint return tax return in Maryland?
  q30 - Who may claim the law enforcement subtraction modification?
 
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