INDIANA — The Indiana Department of Revenue (DOR) has announced a significant update to its Power of Attorney form, Form POA-1, by officially eliminating the previous five-year expiration date. This change is designed to simplify the representation process for taxpayers and their designated representatives.
New Form Offers Permanent Authorization
The updated version of Form POA-1 no longer contains an expiration field, meaning a completed form will remain valid indefinitely unless formally revoked by the taxpayer.
Key details of the update:
- New Form: Customers requesting a new Power of Attorney should immediately begin using the updated Form POA-1, which does not include a sunset date.
- Prior Version: The DOR will continue to accept the prior version of the form through December 31, 2025. Importantly, even these older forms will not expire under the new policy.
Revocation and Changes Must Be Formalized
While the authorization is now permanent, the DOR stresses that any change to or revocation of the Power of Attorney must be handled formally to maintain security and accuracy.
To revoke an existing POA, the authorization can only be revoked by a written, signed notice from the taxpayer. This revocation notice must clearly include:
- The name, address, and Social Security number of the taxpayer.
- The name of the designated representative whose authority is being revoked.
To change a representative: A taxpayer who wishes to change their designated representative must complete and submit an entirely new POA-1 form. The new form must include the full name, address, and Social Security number of the new representative authorized to communicate with the department on the taxpayer’s behalf…