Universal Power of Attorney
At its August 2, 2022 meeting, the Uniformity Committee considered a recommendation from the the public to help review a universal power of attorney (POA) that states could adopt for use in place of, or in addition to, their own POA, especially where tax providers are representing taxpayers in multiple states with respect to general tax matters. The committee agreed to consider a draft of the universal POA form, provide it to the states, and hold discussions of the form and any changes or procedures for its adoption or use that states believe are necessary. The MTC held a series of meetings to discuss the draft forms and the most recent version of those forms, being considered for adoption, are below. In addition, the Federation of Tax Administrators is now helping states develop electronic versions of these forms. If you have questions about the project, please contact Bruce Fort, at bfort@mtc.gov.
Background Information
Current Versions as of August 7, 2023:
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- Power of Attorney Instructions – Updated 9-13-23 (PDF)
- Survey for States (Fillable)
- Power of Attorney Form (Word)
- Power of Attorney Form (PDF)
- Power of Attorney Form (Fillable)
- POA Addendum A (Word)
- POA Addendum A (PDF)
- POA Addendum A (Fillable)
- POA Addendum B (Word)
- POA Addendum B (PDF)
- POA Addendum B (Fillable)
- POA Addendum C (Word)
- POA Addendum C (PDF)
- POA Addendum C (Fillable)
Prior Versions Discussed:
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- Multistate Power of Attorney Form (Updated – 01-8-23)
- Multistate Power of Attorney – Addendum A Form (Updated – 11-14-22)
- Multistate Power of Attorney – Addendum B Form (Updated – 10-20-22)
- Multistate Power of Attorney – Addendum C Form (Updated – 10-20-22)
- Revocation of Multistate POA Form (Updated – 11-13-22)
- Multistate POA Instructions – 10.20.2022_CLEAN
- Multistate POA State Survey/Questionnaire
- Universal POA Form, Draft 10-20-22
- Universal POA Instructions, Draft 10-20-22
- Universal POA – Addendum A , Draft 10-10-22
- Universal POA – Addendum B, Draft 10-20-22
- Universal POA – Addendum C , Draft 10-10-22
- Universal POA Form, Draft 10-10-22
- Universal POA – Addendum B, Draft 10-10-22
- Universal POA – Revocation of POA , Draft 10-10-22
- Universal POA Form Draft 9-13-22 and Word Version
- Universal POA – Addendum A to the Universal POA form Draft 9-13-22 and Word Version
- Universal POA – Addendum B to the Universal POA form Draft 9-13-22 and Word Version
- Universal POA – Addendum C to the Universal POA Form Draft 9-13-22 and Word Version
- Universal POA – Revocation of POA Form Draft 9-13-22 and Word Version
- Research Supporting the Universal POA
- Memo of Bruce Johnson on State Powers of Attorney