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Last Updated: 1/31/2019

Power of Attorney (POA)

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In most cases, tax information is private under federal law. The Minnesota Department of Revenue can only disclose a taxpayer’s information to that taxpayer or someone they authorize. As an exception, we may disclose tax debt or other agency debt (OAD) with an attorney representing a taxpayer or with a minor's parent or legal guardian. Legal guardians need guardianship documents to confirm authority.

Note: To access a client’s e-Services account, a power of attorney must request Third-party Access.

How can I receive a taxpayer’s information?

If you do not need to represent a taxpayer but still need to access their information, do either of the following:
 
  • Complete and send Form REV185, Authorization to Release Tax Information. This form allows a one-time disclosure of information. You may only receive information once and may not act on a taxpayer’s behalf.
  • Check the box on the bottom of Minnesota returns for third-party designee or paid preparer. This checkbox allows you access to:
    • Direct information from the return
    • Issues or adjustments when we process the return
    • Balance due information for the year of the return
    • Payment information for the year of the return
    • Copies of correspondence relating to return processing, such as letters requesting more information
    • Refund information, such as the date and amount of any refund and if there was an offset (excluding details such as offset amount and the debt paid)
Note: The checkbox on a return does not allow us to disclose a taxpayer’s financial information or adjustments to a prior year return.

How can I get power of attorney authorization to represent a taxpayer?

When you need to receive taxpayer’s information and represent them, a power of attorney form is required. To become a power of attorney appointee, you must be an attorney, accountant, agent, or other eligible adult.
 
Complete and send one of the following to represent a taxpayer and receive their information:
  • Form REV184, Power of Attorney: This form specifies what types of information and which periods we may discuss with you. A taxpayer may elect to have you sign tax returns or receive all refunds and correspondence about their tax and nontax debt matters. These elections are effective only for the authority the taxpayer grants you.
  • Federal Form 2848: This form must state “Minnesota” (or “MN”) or a Minnesota tax form number and any specific tax years.
  • Minnesota Statutory Short Form: This form is often used when someone wants another adult to handle their financial or property matters. See Minnesota Statute 523.23.

Where can I send power of attorney forms?

  • Email forms to MNDOR.POA@state.mn.us.
  • Fax them to 651-556-5210.
  • Mail them to the appropriate address listed below:
    • For Forms REV185: Minnesota Revenue, Mail Station 7703, St. Paul, MN 55146-7703
    • For all other power of attorney forms: Minnesota Revenue, Mail Station 4123, St. Paul, MN 55146-4123

When does power of attorney expire?

Different rules apply to each power of attorney.

​If a taxpayer grants you authority through Then the authority expires*
​Minnesota Form REV185 ​Immediately after we disclose information.
​Minnesota Form REV184 ​On the expiration date specified on the form. If there is no expiration date, the authority is valid until you or the taxpayer removes it. ​ ​
​Federal Form 2848
​Minnesota Statutory Short Form
​The checkbox on an original Minnesota return ​One year from the original return’s due date or one year from its received date, whichever is later.
​The checkbox on an amended Minnesota return ​One year from the amended return’s received date.

* All taxpayer-granted forms will expire when the taxpayer dies.

How is power of attorney removed?

The taxpayer or power of attorney appointee can remove the power of attorney authorization at any time. This request must be done in writing or by submitting Form REV184 with the Remove box checked.