Power of Attorney

A taxpayer may designate another person as his or her agent through a power of attorney. A power of attorney authorizes the agent, your tax preparer, to represent you before the Vermont Department of Taxes. This includes the authority to prepare and file a tax return on your behalf. The power of attorney does not have to be tax-specific.

How Do I Authorize Someone To Prepare And File A Tax Return On My Behalf?

A written document creating a lawful power of attorney, also referred to as general power of attorney, designating authority to prepare and file a tax return on your behalf

Use Vermont Form PA-1, Special Power of Attorney for use by Individuals, Businesses, Estates and Trusts, which designates a tax professional to prepare and file taxes

What guidelines should my tax preparer follow when submitting my tax return?

A copy of the power of attorney must be submitted with the return.

There is no requirement that a witness or notary sign a valid power of attorney for the purposes of representation before the Department of Taxes.

Vermont law allows your tax preparer, as designated by power of attorney, to sign a tax return on your behalf. If this person also prepared your return, he or she may sign as both the taxpayer and preparer.

Your tax preparer must include a written declaration that swears confidentiality and that the information on the return is correct.

The IRS allows a tax preparer to sign your return in a limited number of circumstances:

  • When you are unable to file a return because of injury or disease
  • Because you are outside of the country for at least 60 days prior to the due date for the return
  • When you request special permission