North Carolina Tax Power of Attorney Form

A North Carolina Tax Power of Attorney approves a tax specialist representing a taxpayer or business entity in state tax situations, allowing the representative to view confidential tax materials, communicate to the associated revenue department(s), and take action on the declarant’s behalf.

Last updated October 1st, 2024

Instructions: Adobe PDF

Laws

Statute – North Carolina General Statutes – Chapter 32C – Uniform Power of Attorney Act (§ 32C-1-101 – 32C-4-403)

Definition – “Power of Attorney”- A writing or other record that grants authority to an agent to act in the place of the principal, whether or not the term power of attorney is used (§ 32C-1-102(9)).

Signing Requirements – Signatures from the included taxpayers must be obtained in addition to the permitted attorney-in-fact.

How to File

The form must be mailed to the indicated office address as denoted by the state’s communication request. The NC Department of Revenue’s main office address is listed below:

By Mail:
North Carolina Department of Revenue
501 North Wilmington Street
Raleigh, NC 27604