POA: Power of Attorney and Declaration of Representative (Form POA) (Revision)

Montana · Montana DOR · Used for tax years 2024, 2025, 2026

Montana Form POA authorizes a representative to receive confidential tax information, discuss tax matters, or act on a taxpayer’s behalf, depending on the authority selected. It records the tax matters and periods covered, the duration of authorization, and the representative’s d

Who files this form

Use Montana Form POA if you want to authorize someone to receive your confidential tax information, discuss it with the Department of Revenue, or act on your behalf. You can also use it to amend or revoke an existing power of attorney.

  • Spouses filing a joint return must each complete a separate form, even if they choose the same representative.
  • If your return includes a sole proprietorship and you want representation for both personal and business tax matters, submit separate POA forms for each.
  • A personal representative, trustee, or other fiduciary already has authority to handle tax matters without this form. If a trust, estate, guardianship, or conservatorship wants another representative to handle those matters, the fiduciary must complete the form to authorize that person.

What you'll need

Have the following information ready:

  • Your name, mailing address, phone number, and applicable taxpayer identification numbers, such as an SSN, ITIN, or FEIN.
  • Your representative’s full legal name, mailing address, phone number, and email address, if applicable.
  • The tax matters and tax years or periods you want covered, along with any end date or event that should end the authorization.
  • Your representative’s role and relationship to you, including the licensing state for an attorney or CPA.
  • The required taxpayer and representative signatures and dates.

The department also accepts a copy of a completed IRS Form 2848 if it includes the tax type, tax form number, and authorized years or periods.

The form’s notice says it may not be used in connection with a deceased taxpayer. In that case, the department requires letters of appointment for the personal representative or a court order appointing the representative of the estate.

How to file

Complete the taxpayer and representative information, specify the tax matters and periods, and choose the type of authorization. Sign and date Part VI. The named representatives must complete, sign, and date the declaration in Part VII.

Submit the form using one of these methods:

  • Online: Use the Montana TransAction Portal at https://tap.dor.mt.gov.
  • Fax: Send the completed form to (406) 444-7723.
  • File transfer: Create an account at transfer.mt.gov and use the Montana File Transfer Service to send the POA to doreservices@mt.gov.
  • Mail: Send the completed form to:

Montana Department of Revenue

340 N. Last Chance Gulch

PO Box 5805

Helena, MT 59604-5805

For help, call (406) 444-4457 or Montana Relay at 711 for the hearing impaired.

Common mistakes

  • Leaving the tax matters and years unspecified. This authorizes access to all available tax types and years, rather than limiting access.
  • Missing the taxpayer’s signature or date. The POA will not take effect, and the taxpayer will be notified.
  • Using one form for both spouses. Each spouse must complete a separate form, even for a shared representative.
  • Using your representative’s address as your own. The instructions say not to use the representative’s address or post office box for the taxpayer.
  • Not selecting an authorization type. When adding a representative, check one of the three boxes in Part IV.
  • Assuming a return’s third-party designee permission covers other matters. That permission allows discussion of that return only. Other matters, such as outstanding tax liabilities, require a completed POA.
  • Revoking a representative without signing Part VI. The taxpayer’s signature is required to process Part V.

Questions people ask

How long does the authorization last?

Unless revoked by you or the representative, it lasts five years unless you specify another end date or an event that ends it. If you do not specify a date or event, you must file a new authorization when the five years expire.

What authority can I give my representative?

Part IV offers three choices: receiving information or records only; receiving and discussing confidential information; or acting on your behalf for all purposes, including settlement and waiver of appeal rights.

How do I revoke an existing representative?

In Part V, choose whether to revoke specific representatives or all existing representatives. Sign Part VI. Representatives listed in Part II are not affected by Part V.

How can a representative withdraw?

Write “REVOKE” across the top of the form, complete Part I and Part VIII, and submit it using a listed filing method. To withdraw from all accounts you represent, go to the Montana TransAction Portal.

Official sources

All versions of POA