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Power of Attorney

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A Power of Attorney (POA) gives a person the authority to access a customer's information and represent them before the Minnesota Department of Revenue.

We only disclose a customer's information to that customer or their POA appointee. The exception is that we may disclose other agency debt with an attorney representing the customer.

Note: POA appointees must not be on the Ineligible Representative List.

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Determine Which Form to Use [+]

Use this table to determine which form you need.

	Form REV184b	Form REV184i	Form REV185b	Form REV185i	Form REV187	Form REV188	Form M100	Statutory Short Form


Be represented by someone	x	x						x
Represent someone	x	x
Receive customer information	x	x	x	x				x
Receive unsecured email	x	x			x
State Assessed Property Email Authorization						x
Request copy of a return							x

Note: We will accept Federal form 2848 for representation or receiving customer information if it mentions Minnesota or a Minnesota form.

Submit POA Forms [+]

You can submit forms or documents by email, fax, or mail.

Email: MNDOR.POA@state.mn.us

Fax: 651-556-5210

Mail:

      Forms REV185i and REV185b:
              Minnesota Department of Revenue
              Mail Station 7703
              600 N. Robert St.
              St. Paul, MN 55146-7703

      Other power of attorney forms or documents:
              Minnesota Department of Revenue
              Mail Station 4123
              600 N. Robert St.
              St. Paul, MN 55146-4123

Remove Authority [+]

Remove authority by filling out a REV184r, Revocation of Power of Attorney.

Authority expires under certain circumstances.

These forms expire according to the date chosen by the customer and written on the form or when authority is removed:

Form REV184i
Form REV184b
Form REV187
Form REV188
Statutory Short Form

These forms expire immediately after we disclose information or the expiration date written on the form:

Form REV185i
Form REV185b

Form M100 expires immediately after we disclose the information.

If you take no action and do not give an expiration date on the form, the authority will stay on the account until the customer is deceased or the business is dissolved.

Deceased Customer [+]

When someone passes away, there may be outstanding returns to file, payments due, and refunds. In order to discuss the deceased's information, you must provide documentation showing you are the deceased's representative. The representative can be a family member, acquaintance, or someone appointed by the court.

To prove personal representative authority:

If the deceased's estate is in probate:

You need:	And one of the following:
Death Certificate Representative's driver's license or other ID	Letter Testamentary Letter of General Administration

If the deceased's estate in not in probate, there are two options:

Option	You need:	And one of the following:
1	Death Certificate Representative's driver's license or other ID	Will Trust
2	Death Certificate Representative's driver's license or other ID Signed fiduciary letter or Affidavit for Collection (Form PRO202)	POA form, signed prior to death, appointing the personal representative as a POA Appointee Proof of relationship (for example, birth certificate)

Once a personal representative has been verified by us, they may sign for the deceased customer on a power of attorney form to appoint others. You must list the deceased's name and ID in the taxpayer's section.

Unique Situations [+]

Guardian and Conservator

Guardians and conservators act in place of a customer and are appointed by courts. Before releasing information, we must verify the relationship with the following:

Letters of Guardian/Conservator
Guardian’s or conservator’s state issued ID

Once a guardian or conservator has been verified by us, they may sign for the customer on a power of attorney form to appoint others. You must list the customer's name and ID in the Taxpayer section.

Personally Assessed Officer

Officers of a business can be accountable for tax debt if the business fails to pay.

If you are filling out a form for a personally assessed officer debt, use Form REV184i. In the Taxpayer section, put your name and ID. Include the name of the business and the business ID in the Authority Granted section.

Appointees Receive Refunds [+]

On the POA form, you may elect to have your appointee receive all your mail except refunds and refund correspondence.

If you would like your appointee to receive all mail including your refunds and refund correspondence, additional steps must be taken.

To qualify for this election, the POA must have either:

Full authority
Limited authority with no periods selected

Call the department to request this election. We will review your POA form. You will need to confirm your request either verbally (you or your appointee) or written (only you) based on the type of form you submitted.

This authority expires when you remove the POA or it expires.

Preparer Authority on Conformity Changes [+]

On paper returns, there is a checkbox that gives a tax preparer authority to discuss that return with the Minnesota Department of Revenue. This authority expires a year after the return is due or received.

Though Revenue is making conformity changes on your returns for tax years 2017, 2018, and 2019, these changes do not extend the return checkbox authority. If you would like your preparer to discuss the changes with us, you will need to submit a Form REV184i or REV184b.

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Last Updated

September 14, 2021

Power of Attorney

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