Texas Form 01-137 is the Limited Power of Attorney you file with the Texas Comptroller of Public Accounts to authorize another person to handle your state tax matters. It lets an attorney, CPA, enrolled agent, employee, or anyone else you choose access your account, receive confidential information, and act on your behalf for the tax types and periods you list. The form is free, available on the Comptroller’s website, and grounded in Texas Tax Code Section 111.023, which lets the Comptroller require written authorization before accepting filings made in your name.
What to Have Ready Before You Start
Missing or inconsistent details are the most common reason a submission gets rejected. Pull the following together first:
- Your full legal name (or business entity name) and mailing address, matching the Comptroller’s records. For a business, use the registered name, not a DBA, unless the DBA is what the Comptroller has on file.
- Your 11-digit Texas Taxpayer Number. If you don’t have one, you may need to use your Social Security Number instead.
- The representative’s name, firm name if applicable, mailing address, and direct phone number.
- The specific state taxes the representative will handle, such as Sales and Use Tax or Franchise Tax. The form asks you to list each tax type; there is no “all taxes” checkbox.
- The reporting periods the authority should cover. Vague dates can either hand your representative broader access than you intended or get the form rejected for lack of specificity.
The form does not require notarization, but both signatures must be original. A photocopied signature will not satisfy the Comptroller’s authentication requirements.
How to Fill Out Form 01-137
Taxpayer Information
At the top of Page 1, enter your legal name, mailing address, and 11-digit Texas Taxpayer Number. A single transposed digit can route the authorization to the wrong account, so double-check it against a prior notice or filing.
Representative Information
List the representative’s full name, firm, address, and phone number. If a business is filing, an officer, director, or employee whose duties include managing the company’s tax obligations may sign on the business’s behalf, provided the form includes that person’s title and phone number so the Comptroller can verify.
Acts Authorized and Tax Types
This section defines what the representative can actually do. You can authorize them to receive confidential tax information, sign returns, file refund claims, sign waivers, handle audit correspondence, or any combination of those. Under 34 Texas Administrative Code Section 1.3, a representative must have written authorization on file with the Comptroller before accessing your account, and Form 01-137 is what satisfies that rule.
List each tax type separately, along with the reporting periods it covers. Write “Sales and Use Tax” or “Franchise Tax” rather than lumping them together, and give start and end dates for the periods.
Expiration Date
You can set a specific expiration date. If you leave that field blank, the authorization stays active until the Comptroller receives written notice that you have revoked it.
Signatures
Both parties sign and date Page 2: you (or the authorized officer, director, or employee signing for a business) and the representative. The Comptroller will reject the form outright if the taxpayer’s signature is undated. The form’s own instructions say so, and it isn’t a technicality the office overlooks.
Where to Send It and How Long It Takes
Mail the completed, signed form to the Texas Comptroller of Public Accounts at P.O. Box 13528, Austin, Texas 78711-3528. You can also fax it to the Taxpayer Services and Collections division at 512-475-1610, which is the faster option if you need the authorization recorded before an upcoming audit meeting or deadline.
Processing generally takes seven to ten business days after the Comptroller receives the form. Until the authorization is recorded in the Comptroller’s system, your representative cannot access your account or receive confidential information, so submit with that lag in mind. You or your representative can call the Comptroller’s office to confirm it has been recorded.
If the office finds an error, such as a missing date, an illegible taxpayer number, or a tax type that doesn’t match your account, it will send a notification letter describing what to fix. You then correct and resubmit, and the processing clock starts over.
Revoking or Replacing the Authorization
You can end an existing power of attorney three ways:
- File a new Form 01-137. Submitting a new authorization for the same tax types automatically replaces the earlier one, which is the cleanest approach when you’re switching representatives.
- Send a signed written revocation. If you aren’t naming a replacement, send a signed statement revoking the authorization. The Comptroller accepts revocation notices by email at congtax@cpa.texas.gov.
- Let it expire. If you set an expiration date on the original form, the authorization ends on that date automatically.
A revocation isn’t effective until the Comptroller processes it. Until the agency updates its records, the former representative may still technically have access to your confidential tax information. If you’re revoking because of a dispute or a concern about unauthorized activity, call the Comptroller’s office to flag the situation and ask for expedited processing.
The authorization also terminates automatically on the taxpayer’s death. Responsibility for the deceased’s tax affairs then passes to the executor or administrator of the estate.
What This Form Does Not Cover
Form 01-137 is for Texas state taxes only. If you also need someone to represent you before the IRS, that requires federal Form 2848, Power of Attorney and Declaration of Representative. The two forms operate independently: an IRS Form 2848 gives no access to your Texas Comptroller account, and Form 01-137 gives none to your federal account.
Who You Can Appoint
Texas doesn’t limit your choice to licensed professionals. You can name an attorney, CPA, enrolled agent, a trusted employee, or any other individual. What matters under Section 111.023 is that the Comptroller has valid written authorization on file, signed by you or by an authorized officer, director, or employee of your business. The form gives your representative access; it doesn’t give them expertise, so weigh that separately when the matter is an audit or a refund dispute.