The Hawaii Tax Power of Attorney facilitates the conveyance of powers to another person/entity so that they may act on the behalf of the principal regarding tax-related issues. The majority of people carrying out this form are those who wish to grant their accountant or tax attorney the right to receive, sign, & file their personal documents. Individuals interested in this should be prepared to:
- Supply details pertaining to themselves and their representation.
- Choose which tax powers they wish to offer.
- Sign the instrument along with their agent.
Laws
Statute – § 551E‑46
Definition – § 551E-1
Signing Requirements – The taxpayer(s) and their representative(s) must sign the instrument.
How to File
Each time a taxpayer’s agent files paperwork on their behalf, they must additionally include a copy of the executed POA form if the particular document being filed requires it (e.g., a Tax Clearance Application). Individuals who have executed this instrument should mail it to:
Hawaii Department of Taxation
P.O. Box 259
Honolulu, HI 96809-0259
OR
By FAX to (808) 587-1488
(The method of sending may vary if an agent of the Department of Taxation provides the filing party with contact instructions.)
Additional Resources
Department of Taxation – Instructions for Form N-848
Related Forms
Durable (Financial) Power of Attorney
Download: Adobe PDF
Revocation of Power of Attorney
Download: Adobe PDF, MS Word (.docx)