The Comptroller's Office will 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. Federal Form 8655 (Reporting Agent Authorization) and generic Power of Attorney forms will not be accepted.
The completed form should include all identifying information for the taxpayer including:
- Social Security number(s)
The tax representative or appointed authority authorized to have power of attorney and to receive and inspect confidential tax information for the taxpayer must specify on the form the representative's name, mailing address, daytime telephone number, and signature.
The tax matters to be discussed by the taxpayer's representative with power of attorney must include the following information:
- Type of Maryland tax (income, employment)
- Maryland tax form number (502, MW506)
- Year(s) or period(s) covered
If the power of attorney form does not include all the information as instructed it will not be accepted.
The power of attorney form shall be valid until superseded, revoked or by the death of the taxpayer(s) or representative(s).
Tax information can be disclosed to the appropriate party possessing power of attorney if the "Check Here" box on page 2 has been marked. This authority extends to the estimated payments made for the subsequent tax year.
There is no such thing as a “Verbal POA”. If a taxpayer calls and their representative is present the taxpayer can give permission for the representative to speak to us at that time. However, the approval is for that phone call at that time only.
Volunteer Income Tax Preparation Organizations V.I.T.A/A.A.R.P/T.C.E
Volunteers can use federal forms with no PTIN. All information will still be required in order to accept the POA. They should clearly indicate on the form that they are a volunteer organization and who they are affiliated with.
Power of attorney forms can be mailed, faxed or scanned and e-mailed.
If mailing the forms they can be sent to:
Comptroller of Maryland
Revenue Administration Division
P.O. Box 1829
Annapolis, Maryland 21404-1829
If faxing the forms they can be faxed to 410-260-6213.
If scanning and e-mailing the forms they can be e-mailed to RADPOA@comp.state.md.us
For more information about power of attorney matters, call 410-260-7424, Monday - Friday, 8:00 a.m. - 5:00 p.m. You can also e-mail related inquiries to firstname.lastname@example.org