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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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Updates [+]

Based on feedback, we have updated the POA forms and mail appointees can receive.

Power of Attorney Forms

We separated Form REV184, Power of Attorney, and Form REV185, Authorization to Release Tax Information, into forms for individuals and businesses:

Individuals
- REV184i, Individual or Sole Proprietor Power of Attorney
- REV185i, Authorization to Release Business Tax Information
Businesses
- REV184b, Business Power of Attorney
- REV185b, Authorization to Release Business Tax Information

Note: We will still accept Form REV184 with a revision date of 12/2014 or 01/2017.

Customers will be able to remove a POA appointee using the new Form REV184r, Revocation of Power of Attorney

Mail Correspondence

Revenue will now send refund checks and correspondence about refunds directly to customers. This includes:

Notice of Refund
Notice of State Tax Refund
Refund Offset Letter
Refund Warrant Inquiry
Tribal Agreement Refund
Unclaimed Property

We will send all other correspondence to the POA appointee if selected.

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 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
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 [+]

You can remove authority by filling out a REV184r, Revocation of Power of Attorney.

Some authority expires under certain circumstances.

Form	Authority Expires
Form REV184i Form REV184b Form REV187 Statutory Short Form	On expiration date listed on form or until authority removed Note: 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.
Form REV185i Form REV185b	Immediately after we disclose information or expiration date on the form
Form M100	Immediately after we disclose information

Form

Authority Expires

Form REV184i

Form REV184b

Form REV187

Statutory Short Form

On expiration date listed on form or until authority removed

Note: 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.

Form REV185i

Form REV185b

Immediately after we disclose information or expiration date on the form

Form M100

Immediately after we disclose information

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 ID	Letter Testamentary Letter of General Administration

You need:

And one of the following:

Death Certificate

Representative's driver's license or ID

Letter Testamentary

Letter of General Administration

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

You need:	And one of the following:
Death Certificate Representative's driver's license or ID	Will Trust
Death Certificate Representative's driver's license or ID Signed fiduciary letter or affidavit of collections (PRO202 form)	Original POA from the personal representative appointed on Proof of relationship (for example, birth certificate)

You need:

And one of the following:

Death Certificate

Representative's driver's license or ID

Will

Trust

Death Certificate

Representative's driver's license or ID

Signed fiduciary letter or affidavit of collections (PRO202 form)

Original POA from the personal representative appointed on

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.

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Last Updated

November 06, 2019

Power of Attorney

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