To fill out Form PAR 101, Virginia’s power of attorney form for tax matters, you complete six sections identifying yourself and your representative, specify the exact tax types and years covered, sign in wet ink, and mail or fax the form to Virginia Tax in Richmond. The form authorizes a named individual — your attorney, CPA, enrolled agent, or a family member — to represent you before the Virginia Department of Taxation on the matters you list.
When You Actually Need This Form
Not every conversation with Virginia Tax requires a PAR 101. If someone merely prepared your return, or an employee of your business is calling about a filed return or a payment, the department will discuss those routine matters directly once it verifies the person’s identity and relationship to you.1Virginia Tax. Power of Attorney and Tax Information Authorization
You file PAR 101 when a third party needs to do more than relay basic information — typically when you are disputing an assessment or facing an audit and have hired someone to handle it.2Virginia Tax. Virginia Form PAR 101 – Power of Attorney and Declaration of Representative The PDF is available on the Virginia Department of Taxation website.
Section 1: Taxpayer Information
Enter the taxpayer’s full legal name (individual, business, or fiduciary), the Social Security Number, ITIN, or Federal Employer Identification Number, and a complete mailing address. For joint representation where both spouses want the same representative, add the spouse’s name and SSN or ITIN. Both spouses have to sign later. If only one signs, the representative is authorized for that spouse only.2Virginia Tax. Virginia Form PAR 101 – Power of Attorney and Declaration of Representative
Section 3: Tax Matters
This is where you draw the fence around your representative’s authority. Check the tax types that apply — individual income, corporate income, pass-through entity, fiduciary, estate, retail sales and use, withholding, or other business and excise taxes — and list the specific taxable years or periods.
Two shortcuts are explicitly prohibited: writing “All Years” or “All Periods” will get the form denied. You have to list specific years, and the periods cannot extend more than three years into the future.2Virginia Tax. Virginia Form PAR 101 – Power of Attorney and Declaration of Representative
Section 4: Representative Information
Write each representative’s full name, firm name if applicable, address, phone number, and fax number. The representative must be a named individual. Listing only a firm will get the form rejected. The form has space for a primary representative and an additional representative; both must be individuals.
If your representative already has an Authorized Agent Number from Virginia Tax, include it here. That number comes from a separate filing (see below).
Section 5: Acts Authorized
By default, your representative can receive and inspect your confidential tax information and perform any act you could perform for the designated matters. Several powers are not automatic and must be specifically granted in this section if you want them:2Virginia Tax. Virginia Form PAR 101 – Power of Attorney and Declaration of Representative
- Receiving refund checks
- Substituting another representative
- Requesting copies of tax returns
- Signing certain returns
- Consenting to disclosure of your tax information
Section 5 also contains a checkbox to opt out of automatic correspondence delivery. Leave it unchecked if you want your representative to receive copies of letters and notices Virginia Tax sends you. Check it if you want them to be able to speak with the department about your account but not receive mailed copies.
The Signature Rules That Trip People Up
Both the taxpayer and the representative must sign and date the form with handwritten signatures. Electronic signatures and rubber stamps are not accepted.2Virginia Tax. Virginia Form PAR 101 – Power of Attorney and Declaration of Representative
Timing matters. If the representative signs after the taxpayer, both dates must fall within 45 days of each other for domestic authorizations, or 60 days if the taxpayer lives abroad. If the taxpayer signs last, that window does not apply. The cleanest approach is to have both parties sign at the same sitting.
Each representative signs under penalty of perjury and checks the category that applies to them: attorney, certified public accountant, enrolled agent, or family member or other (with the specific relationship written in).
Where to Send It
There is no online portal. You submit the completed form by mail or fax:
- Mail: Virginia Tax, P.O. Box 1114, Richmond, VA 23218-1114
- Fax: (804) 254-6115
Allow up to two weeks for processing.1Virginia Tax. Power of Attorney and Tax Information Authorization You or your representative can confirm the status by calling the individual customer service line at 804-367-8031.
Check the Form Against These Rejection Reasons Before You Send
Fields marked with an asterisk are required, and leaving any blank gets the form denied. The most common problems are:2Virginia Tax. Virginia Form PAR 101 – Power of Attorney and Declaration of Representative
- Missing SSN, ITIN, or FEIN in Section 1
- Writing “All Years” or “All Periods” in Section 3 instead of listing specific years
- No tax type checked in Section 3
- A firm name rather than an individual in Section 4
- Electronic or stamped signatures
- More than 45 days between signatures (domestic) when the representative signs last
- A spouse named in Section 1 for joint representation but only one spouse signing
A rejected form leaves your representative with no authority until you correct and resubmit it. Verify every required field before mailing or faxing.
If You Want Automatic Correspondence Copies, Pair It With Form R-7
PAR 101 alone will not get your representative on the mailing list for every notice Virginia Tax sends you. For that, your representative must also be enrolled as a Virginia Authorized Agent by filing Form R-7, which assigns them a unique Authorized Agent Number that links them to every taxpayer they represent.3Virginia Department of Taxation. Power of Attorney Related FAQs
The split is clean: you file the PAR 101 granting the authorization, and your representative files the R-7 to register themselves. Both need to be on file for automatic correspondence delivery to work. If your representative already has an Authorized Agent Number from other clients, they do not need a new one. Put that existing number in Section 4 of your PAR 101.