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Last Updated: 12/29/2016

Power of Attorney and Disclosure of Tax Information

In most cases, tax information is private under federal law. This means the Minnesota Department of Revenue can only disclose the information to the taxpayer or to someone authorized by the taxpayer.
 

How can I gain access to an individual’s tax information?

Submit a completed Power of Attorney (Form REV184) or Authorization to Release Tax Information (Form REV185) to the department. The form must be signed by the taxpayer.
 
Taxpayers may elect to have all correspondence, including refunds, relating to their tax matters and nontax debts sent to you.  This election can be made when completing form REV184.  The election is effective only for the authority you have been granted.
 
We’ll also accept other legally acceptable forms, such as a General POA, Statutory Short Form POA, or IRS Form 2848 if it specifies Minnesota tax type(s) and year(s). In some cases, the taxpayer’s verbal approval (during a conference call with their authorized representative) can be sufficient to disclose tax information if the caller can be successfully identified.
 

Where do I send the form(s)?

You can email authorization or POA forms to MNDOR.POA@state.mn.us or fax them to our RightFax number, 651-556-5210. When sending by email, create a secure email because of the confidential nature of the information. For department forms, you can also mail them to the address given on the form.
 
Once the department receives the necessary form, your account will be updated to reflect the authorization or POA.
 

How do I give another person the right to a limited power of attorney?

You can submit an Authorization to Release Tax Information (Form REV185) to the department, or check off the authorization box on the bottom of your Minnesota income tax return (Form M1, Individual Income Tax).
 

What does the “third-party designee or paid preparer” check off box on Form M1 give me rights to?

The check off box gives the client’s tax preparer or their associates access to the following information (from the client’s tax return for that year only):
  • Direct information from the return.
  • Issues or adjustments that occur when the return is processed by the department.
  • Refund information, such as the date and amount of any refund and if there was an offset. (It doesn’t include collection details such as the amount of any offset and which debt was paid.)
  • Balance due information,
  • Preparers may also receive copies of department correspondence relating to the return being processed, such as letters requesting more information.
Note: The department won’t disclose information about post-processing audits or a taxpayer’s financial information
 

When does a power of attorney, limited power of attorney or a third party designee expire?

It depends. Different rules apply to each type of power of attorney.