Beginning July 1, 2016, the Comptroller’s 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 548 will replace the federal Form 2848 (Power of Attorney and Declaration of Representative) and the federal Form 8821(Tax Information Authorization); whereas, the Form 548P creates a Maryland equivalent of the federal Form 8655 (Reporting Agent Authorization) for Maryland withholding and sales and use tax purposes.
The Comptroller’s 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.
Beginning January 1, 2017, the Comptroller’s Office will no longer accept the federal Form 2848 or federal Form 8821 for Maryland tax purposes.
We will continue to accept a durable power of attorney or any other power of attorney form authorized by Maryland law.
The completed Maryland Form 548 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The power of attorney form shall be valid until superseded, revoked or by the death of the taxpayer(s) or representative(s).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 the appropriate form (Form 502, Form 505, etc.) 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 Maryland Form 548 and Maryland Form 548P with no PTIN. All information will still be required in order to accept the POA. They should clearly indicate on the form the volunteer organization with whom they are affiliated.
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, 8:30 a.m. - 4:30 p.m. You can also e-mail related inquiries to firstname.lastname@example.org