Form M-5008-R: NJ Tax Power of Attorney Sections, Filing, and Follow-Up

NJ Form M-5008-R is New Jersey’s Appointment of Taxpayer Representative — the state’s tax power of attorney — and you complete it by working through eight numbered sections that identify you, name your representative, define which tax matters and years are covered, set the scope of authority, and carry signatures from both you and the representative. The federal IRS Form 2848 does not authorize anyone to act for you in New Jersey state tax matters, so this state form is required whenever you want an accountant, attorney, or other representative to receive your confidential tax information or deal with the Division of Taxation on your behalf. The current PDF is a free download from the Division of Taxation’s forms page and can be completed on screen or by hand.¹

Every section must be legible and every required field filled. The Division rejects forms it cannot read or that leave required fields blank.

Section 1: Your Information as the Taxpayer

Check the box that describes your entity type — individual, corporation, sole proprietorship, LLC, estate, partnership, trust, or other — then enter your full legal name exactly as it appears in Division records, along with your Social Security number (for individuals) or New Jersey Taxpayer ID number. For a combined group, enter the unitary group name and the managerial member’s name and FEIN in the fields provided.²

Joint Gross Income Tax filers must list both spouses or civil union partners, including the second person’s name and Social Security number. Both will need to sign in Section 7 if the representative is being appointed for both.

For an estate or trust, put the executor’s or trustee’s name and full mailing address in the separate block at the bottom of Section 1, and fill in the email and phone fields for whoever the Division should contact directly.

Section 2: Naming Your Representative

You can name up to two representatives. For each, enter full name, mailing address, email, phone, and fax. The key field is the Representative ID: tax practitioners enter their Preparer Tax Identification Number (PTIN); a representative without a PTIN enters a Social Security number instead.²

If the representative will appear at a conference with the Division, they must be an attorney or accountant.³ Confirm the license and PTIN are current before filing; a lapsed credential can hold up acceptance.

Section 3: Which Tax Matters and Years

Section 3 sets the scope. Either check the box authorizing the representative for all tax matters, or list only the specific tax types that apply. The form recognizes categories including New Jersey Gross Income Tax, Sales and Use Tax, Corporation Business Tax, Partnership Tax, Employment Tax, and Inheritance Tax.²

Then list the specific years or periods. Be precise. If a Sales and Use Tax audit covers the second and third quarters of 2024, write those quarters. Anything not listed here is off-limits to your representative.

Section 4: How Much Authority You Grant

The default “general authorization” gives the representative full power to act on your behalf for the matters listed in Section 3, including receiving and inspecting your confidential tax records. One limit is baked in even under full authority: the representative cannot endorse a refund check for you.²

To narrow the grant, check the “limited power” box and describe the restrictions on the lines provided. Any power you don’t explicitly grant is withheld. Full authority fits when a representative is running an audit end to end; a narrower grant fits when you only need someone to receive copies of correspondence while you’re unavailable.

Section 5: Who Gets Notices

By default, the Division sends original notices and written communications to you and a copy to the first representative listed in Section 2. Automated computer-generated notices go only to you. Two checkboxes let you change the arrangement:²

Check the “no copies to the representative” box to have all communications sent only to you.
If you named two representatives, check the “copies to both” box so each one receives notices.

Section 6: Prior Appointments

Filing a new M-5008-R automatically revokes every earlier Appointment of Taxpayer Representative and Power of Attorney on file with the Division for the same tax matters and periods listed in your new Section 3. That’s the default, and it keeps conflicting authorizations from stacking up.²

To keep an earlier appointment active alongside the new one, check the Section 6 box and attach a copy of every prior form you want preserved. Partial revocation isn’t possible. If an old form lists two representatives and you only want to keep one, file a fresh form naming just that representative rather than crossing a name off the old one.

Sections 7 and 8: Signatures

Section 7 is the taxpayer’s signature; Section 8 is the representative’s. Both must be signed and dated or the form is void.²

Joint Gross Income Tax filers both sign Section 7 when the representative will act for both spouses or civil union partners. For a corporation, LLC, partnership, estate, or trust, the signer must have authority to act for the entity — a corporate officer, partner, guardian, executor, administrator, or trustee. The signature line itself certifies that authority.

Each representative named in Section 2 must sign and date Section 8 on page 2 to accept the appointment. A missing representative signature triggers rejection.

Where to Send the Completed Form

Submission depends on why you’re filing. If you’re responding to a specific notice, mail the completed form to the PO Box printed on that notice and include a copy of the notice itself and any supporting documents.² Otherwise, use the appropriate Trenton PO Box for the tax type. Income Tax, Sales Tax, Employment Tax, and other categories each have separate mailing addresses.⁴

If your representative is coming into a Regional Information Center in person on your behalf, they need to bring the signed form plus one government-issued photo ID (such as a driver’s license) or two forms of non-picture government identification (such as a birth certificate).²

After the Form Is on File

Once processed, your representative is the recognized point of contact for the tax matters listed in Section 3. Assessment letters and other correspondence route according to the choice you made in Section 5. The Division will only discuss your tax matters with someone who has a verified appointment on file, so keep the form current. If you change accountants or attorneys, file a new M-5008-R with the replacement’s information; the earlier authorization drops off automatically for the matters and periods covered.

1
New Jersey Division of Taxation. Division of Taxation – Forms
2
New Jersey Division of Taxation. M-5008-R Appointment of Taxpayer Representative
3
Cornell Law Institute. New Jersey Administrative Code 18:32-1.5 – Representation
4
New Jersey Division of Taxation. Mailing Addresses – NJ Division of Taxation