Frequently Asked Questions About Powers of Attorney
What is a power of attorney?
The power of attorney grants authority to an individual to represent a taxpayer before the Department of Revenue and to receive and inspect confidential tax information. The power of attorney authorizes the representative specified to perform any and all acts the taxpayer can perform unless otherwise noted in Section 4, Acts Authorized, on the Power of Attorney, Form GEN-58.
What is tax information?
Tax information is any information concerning the liability for a tax. Tax information includes but is not limited to the following:
- Information contained on a tax return, a tax report, or an application for a license for which a tax is imposed.
- Information obtained through an audit of a taxpayer or by correspondence with a taxpayer.
- Information on whether a taxpayer has filed a tax return or a tax report.
- A list or other compilation of the names, addresses, social security numbers, or similar information concerning taxpayers.
How do I execute a power of attorney?
A power of attorney is executed by completing Form GEN-58. This form is available on the Department's website and can be obtained by calling the Department's Forms Line at telephone number 1-877-252-3052 (toll-free). Mail Form GEN-58 to North Carolina Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0005 or deliver to a specific Department of Revenue employee if he or she is assisting you with a specific tax matter.
Is a separate power of attorney required for bankruptcy matters involving State taxes?
Yes. A power of attorney for bankruptcy matters is executed by filing Form GEN-58B. This form is available on the Department's website and can be obtained by calling the Department's Forms Line at telephone number 1-877-252-3052 (toll-free). Mail Form GEN-58B to North Carolina Department of Revenue, Attn: Bankruptcy Unit, P.O. Box 1168, Raleigh, NC 27602-1168.
What tax periods and types of tax can I include on the power of attorney?
- You must designate a specific tax type or more than one tax type (individual income, withholding, sales & use, corporate & franchise, etc.). You must also designate the tax year(s) or tax period(s) covered by the power of attorney.
- You may list any tax years or periods that have already ended as of the date you sign the power of attorney. You may include future tax periods that end no later than 3 years after the date the power of attorney is received by the Department of Revenue.
Do I need a separate power of attorney for each type of tax?
No. See response to question above.
How do I revoke a power of attorney I previously filed with the Department?
- If you want to revoke an existing power of attorney and name a new representative, file form GEN-58 naming a new representative. This automatically revokes all earlier power(s) of attorney on file with the Department.
- If you want to revoke an existing power of attorney and do not want to name a new representative, submit a copy of the previously executed power of attorney. The copy of the power of attorney must have a current taxpayer signature and date under the original signature and date on Line 7. Write "REVOKE" across the top of the form. If you do not have a copy of the power of attorney you want to revoke, submit a statement revoking the power of attorney. The statement must indicate that the authority of the power of attorney is revoked and must be signed by the taxpayer. Also, the name and address of each recognized representative whose authority is revoked must be listed.
- If after revoking one power of attorney you want to issue a new one, see response to question about how to execute a power of attorney.
How long is the power of attorney in effect?
The power of attorney is in effect until the Department receives actual notice of revocation. If you would like to revoke a power of attorney, please see the above question.
Am I required to file Form GEN-58, or can I file federal Form 2848, Power of Attorney and Declaration of Representative, or another alternative form?
- The Department prefers that Form GEN-58 be filed. However, federal Form 2848 or another alternative form may be filed in lieu of Form GEN-58, provided the form includes all pertinent information requested on Form GEN-58 and specifies that a taxpayer is authorizing the Department to discuss North Carolina State tax matters with the named representative(s).
- If a durable or military power of attorney is submitted, please include the following information:
- Social Security Number(s) and/or Fed Employer ID Number
- Representative’s Name
- Type of Tax
- Year(s) or Period(s)