How to Fill Out and Submit the Virginia Tax Power of Attorney (PAR 101)

Virginia Form PAR 101 is the state’s power of attorney for tax matters, and you use it to let an attorney, accountant, family member, or other person deal with the Virginia Department of Taxation on your behalf. The form is free, takes about ten minutes, and goes to Virginia Tax by mail at P.O. Box 1114, Richmond, VA 23218-1114 or by fax at (804) 254-6115. Once it’s processed, your representative can inspect your confidential tax records and handle audits, disputes, and other account matters directly with the department.

When You’d File PAR 101

Virginia Tax won’t share your private tax information with anyone until you formally authorize it. The department points to three common reasons taxpayers file the form:

You’re disputing an assessment and want a third party to represent you.
You’ve been notified of an audit and want help responding.
You’re administering a deceased person’s estate and need someone to access the decedent’s tax records.

You can also file it any time you simply want someone else to communicate with Virginia Tax about your accounts, with no audit or dispute in play.

Getting the Form

Download PAR 101 from the Virginia Tax website under the Power of Attorney and Tax Information Authorization page.¹ There’s no filing fee.

Filling Out the Six Sections

Section 1: Taxpayer Information

Enter your full legal name, mailing address, and your SSN, ITIN, or FEIN. For a business, use the business name and FEIN. The identifiers have to match what Virginia Tax already has on file. A mismatch will delay processing or get the form sent back.

Section 2: Representative Information

Fill in the representative’s name, firm (if any), address, and phone number. This is the person the department will actually talk to.

Section 3: Tax Matters

List the specific tax types and the taxable years or periods your representative is authorized to handle. You must designate at least one tax type and one taxable period, and the periods can’t extend more than three years into the future.² Vague or blank entries here are one of the fastest ways to get the form rejected.

Section 4: Prior Authorizations

Filing a new PAR 101 automatically revokes any earlier power of attorney on file for the same tax matters and periods.² If you want to keep an earlier authorization active alongside the new one, name the prior representative, the date, and their address in this section, and attach a copy of the earlier authorization.

Section 5: Taxpayer Signature

You sign and date here. Who signs depends on the entity:

Individuals sign for their own accounts.
On joint returns, both spouses must sign if both want the representative to act for them.²
Corporations: an authorized corporate officer signs and certifies they have the authority to do so.
Partnerships, trusts, and estates: a partner, guardian, executor, administrator, trustee, or receiver signs and certifies their authority.

Section 6: Representative Signature and Declaration

The representative signs under penalty of perjury and identifies which category they fall into:²

Attorney in good standing in the listed jurisdiction.
Certified Public Accountant licensed in the listed jurisdiction.
Enrolled Agent licensed by the IRS.
Family member or other, with the relationship specified.

Your representative doesn’t have to be a licensed professional. A family member or other trusted person qualifies, so long as they complete the declaration and describe their relationship to you.

What the Representative Can and Cannot Do

Once the form is processed, your representative can receive and inspect your confidential tax information and take the same actions you could, including consenting to extend the time to assess tax or agreeing to a tax adjustment.¹

The authorization does not include the power to:

Sign certain returns on your behalf
Receive refund checks
Substitute another representative
Execute a request for a tax return
Consent to disclosure of your tax information

These limits are built into the form and cannot be expanded by writing extra language onto it.¹ If you need someone to sign returns for you, that takes a separate authorization outside PAR 101.

Where and How to Submit

Send the completed form to Virginia Tax by mail or fax:¹

Mail: Virginia Tax, P.O. Box 1114, Richmond, VA 23218-1114
Fax: (804) 254-6115

Allow up to two weeks for processing.¹ Faxing is faster than mailing, though you won’t receive a confirmation either way. If you’re working against a deadline like an audit response date, send it well ahead and follow up with the department’s customer service line to confirm it’s active in their system. Until then, your representative can’t access the account.

Changing or Ending the Authorization

The simplest way to switch representatives is to file a new PAR 101 covering the same tax matters and periods. The new form replaces the old one automatically.²

To cancel an existing authorization without naming anyone new, send a copy of the original PAR 101 to Virginia Tax with the word “REVOKE” written across the top, using the same mailing address or fax number.²

A representative who wants out can withdraw by sending written notice to the department identifying the taxpayer, the tax matters, and their intent to end the relationship. Until Virginia Tax processes the withdrawal, correspondence may still go to the representative, so prompt notice matters on both sides. Keep a copy of any revocation or withdrawal in your permanent records.

1
Virginia Tax. Power of Attorney and Tax Information Authorization
2
Virginia Tax. Form PAR 101 – Virginia Power of Attorney and Declaration of Representative