The Virginia Tax Power of Attorney provides the obligated paperwork to legally appropriate representation rights to a tax or law professional concerning matters related to state taxes. Although many delegated tax or legal administrative agents do not require the paperwork, particular circumstances will warrant the form’s use. Scenarios where the document can be useful in establish necessary permissions to a third party are:
- Notification of an Audit
- Dispute of an Assessment
- Administrator Transfer of a Deceased Individual’s Estate.
The indicated cases will only be required to submit the form when a representative is to take action on behalf of the principal party. Both the agent and declarant must sign before sending in for acceptance by the Virginia Department of Tax.
Laws
Statutes – Uniform Power of Attorney Act (C.O.V § 64.2-1600 – § 64.2-1642)
Definition –“Power of attorney” means 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 (§ 64.2-1600).
Signing Requirements – A signature by the administrating principal must be recorded first. The representative can then apply their own signature and must do so within forty-five (45) for the principal’s endorsement to be deemed acceptable by state regulation.
How to File
Once the fillable form is completed and executed, submission to the state’s tax department can be issued in two (2) ways. The original document can be sent by mail or faxed to the following address or number:
By Mail:
Virginia Department of Tax
PO Box 1115
Richmond, VA 23218
OR
By Fax:
Individual: (804) 254-6113
Business: (804) 254-6111
Additional Resources
- Virginia Tax – Power of Attorney and Tax Information Authorization
- Virginia Tax – Virginia Tax Power of Attorney Form – Instructions
Related Forms
Durable (Financial) Power of Attorney
Download: Adobe PDF, MS Word (.docx)
Revocation of Power of Attorney
Download: Adobe PDF, MS Word (.docx)