To authorize someone to handle your Alabama state tax matters, file Form 2848-A, the Alabama power of attorney for taxes, with the Alabama Department of Revenue (ADOR). Until that form is on file and processed, the ADOR will not discuss your account with anyone but you.1Alabama Department of Revenue. Power of Attorney and Declaration of Representative
Who You Can Appoint
Alabama limits representation to five categories, and the person you name must sign the Declaration of Representative section identifying which one applies to them:2Alabama Department of Revenue. Form 2848A Power of Attorney and Declaration of Representative
- An attorney in good standing with the bar of the highest court in their jurisdiction.
- A CPA qualified to practice in their jurisdiction.
- An enrolled agent under Treasury Department Circular No. 230.
- A bona fide officer of the taxpayer’s organization, if the taxpayer is a business.
- A family member: spouse, parent, child, brother, or sister.
A family member appointed this way gets the same access to your confidential information and the same authority to act as a licensed professional would.
Filling Out the Form
You need your full legal name, address, Social Security Number, and, if a business is involved, the EIN. For your representative: full name, mailing address, telephone number, and professional designation.
The specificity requirement is where most forms get rejected. You have to list the exact tax types (individual income tax, sales tax, and so on) and the specific years or periods. Writing “all taxes” or “all years” will not work. The ADOR holds your representative to precisely what you write down.
Sign and date the form by hand. An unsigned or undated form gets sent back.2Alabama Department of Revenue. Form 2848A Power of Attorney and Declaration of Representative
Where to Send It
Mail the completed form to the ADOR in Montgomery. Different tax divisions use different addresses, so check the ADOR’s mailing addresses page and match the address to your tax matter.3Alabama Department of Revenue. Forms Mailing Addresses There is no fee.
Build in processing time. The ADOR has to review the form and record the authority in its system before your representative can act. If you have a deadline coming up, send the form well ahead of it.
What Your Representative Can Do
Within the tax types and periods you listed, your representative can examine and receive your confidential tax information, represent you during audits, receive copies of ADOR notices, and sign agreements or waivers on your behalf.2Alabama Department of Revenue. Form 2848A Power of Attorney and Declaration of Representative
One thing they cannot do: receive or negotiate your refund. Refunds go to you directly, whether by electronic transfer or paper check, regardless of what the POA says.2Alabama Department of Revenue. Form 2848A Power of Attorney and Declaration of Representative Anyone who tells you otherwise is wrong.
A Federal POA Does Not Cover Alabama
IRS Form 2848 authorizes representation only before the IRS.4Internal Revenue Service. About Form 2848, Power of Attorney and Declaration of Representative It has no effect at the ADOR, and an Alabama 2848-A has no effect at the IRS. If your representative needs to handle both, file both forms separately.
How a New POA Affects an Existing One
Filing a new Form 2848-A automatically revokes every earlier Alabama POA covering the same tax matters and periods.2Alabama Department of Revenue. Form 2848A Power of Attorney and Declaration of Representative If a CPA is handling your 2024 income tax and you file a new POA appointing an attorney for the same year and tax type, the CPA’s authority ends the moment the ADOR processes the new form.
To keep an earlier representative in place alongside a new one, check the box on the form for that purpose and attach a copy of each prior POA you want to remain in effect. Miss this step and the earlier authorization is gone.
Revoking a Power of Attorney
You can end a representative’s authority at any time. If you are simply ending the relationship without naming a replacement, send the ADOR a signed and dated written statement that identifies you (name and tax ID), names the representative, and specifies the tax matters and periods you’re revoking. No special form is required.
If you are replacing one representative with another, file a new Form 2848-A. That alone revokes the old authority for the same matters and periods. For a clean paper trail, write “REVOKED” across the top of the old POA and send it along with the new one.2Alabama Department of Revenue. Form 2848A Power of Attorney and Declaration of Representative
Either way, the revocation takes effect only after the ADOR processes it. If an audit or other deadline is close, send it as early as you can so your new representative has authority in time to use it.