The Colorado tax power of attorney, Form DR 0145, is the Department of Revenue’s official form for authorizing someone else to see your tax records or act on your behalf in state tax matters. The form does two different jobs depending on which box you check: a Tax Information Authorization lets a designee view your confidential tax information, and a Power of Attorney lets an attorney-in-fact actually represent you before the Department.1Department of Revenue – Taxation. DR 0145 – Colorado Tax Information Authorization or Power of Attorney Picking the right one is the first decision you make on the form, and it controls everything your representative can do.
Which Authorization You Actually Need
A Tax Information Authorization appoints a designee who can receive and inspect your confidential tax information from the Department. That person can pull copies of your returns, review account balances, and receive correspondence the Department sends about your tax accounts. They cannot speak for you, negotiate a payment plan, sign documents, or represent you in a dispute.
A Power of Attorney goes further. It appoints an attorney-in-fact to represent you and act on your behalf before the Department. An agent authorized by power of attorney can sign tax returns, execute electronic filing agreements, and bind you to whatever they agree to with the Department.2Colorado Secretary of State. 1 CCR 201-1 Procedure and Administration Regulations If you’re facing an audit, filing a protest, or settling an outstanding liability, this is the option you need.
Colorado does not limit who can serve. Any individual can be named, and the form instructions state that actions taken by a representative are legally binding even if the representative is not an attorney.3Colorado Department of Revenue. DR 0145 Colorado Tax Information Authorization or Power of Attorney Instructions A family member, bookkeeper, enrolled agent, CPA, or attorney all qualify. Match the choice to the complexity of the matter: a request for copies of past returns is different from an audit.
What to Fill In
Required fields are marked with an asterisk on the form, and incomplete fields will make it invalid.
For the taxpayer section, you need your full legal name and one of the following tax identification numbers: a Social Security Number, Individual Taxpayer Identification Number, Employer Identification Number, or Colorado Account Number. A spouse filing jointly goes in a separate section with its own required fields.3Colorado Department of Revenue. DR 0145 Colorado Tax Information Authorization or Power of Attorney Instructions
For the representative section, you need at least one individual’s name and a phone number. Firm affiliation and additional representatives can be listed if applicable.
You then specify which tax types and periods the authorization covers. This is where people get tripped up. List each tax type (individual income tax, sales tax, withholding tax, and so on) alongside the specific tax years or reporting periods. Vague or blank entries here get the form rejected or delayed.
Finally, check whether you’re granting a Tax Information Authorization, a Power of Attorney, or both. The wrong box leaves your representative either without the authority they need or with more access than you intended.
How to Submit Form DR 0145
Once the form is signed and dated, you have two options. The Department accepts DR 0145 through Revenue Online at Colorado.gov/RevenueOnline, where you can log in and either send a secure message from your account or use the links under Additional Services. The alternative is mailing the form to Colorado Department of Revenue, PO Box 17087, Denver, CO 80217-0087.3Colorado Department of Revenue. DR 0145 Colorado Tax Information Authorization or Power of Attorney Instructions You can also submit a DR 0145 alongside a protest if the authorization relates to a pending dispute.
The Department does not typically send a formal confirmation letter once the authorization is processed. Check status through your Revenue Online account. Once the system updates, your representative will begin receiving correspondence and can start interacting with the Department on the matters you specified.
How Long It Lasts
Every DR 0145 expires five years after it is signed. An authorization for an individual taxpayer also expires automatically upon that person’s death.3Colorado Department of Revenue. DR 0145 Colorado Tax Information Authorization or Power of Attorney Instructions For ongoing business accounts that extend past five years, file a new form before the old one lapses.
Filing a new DR 0145 automatically revokes and replaces any prior authorization on file with the Department, unless you mark line 5 on the form to indicate you want to keep existing authorizations active.3Colorado Department of Revenue. DR 0145 Colorado Tax Information Authorization or Power of Attorney Instructions This catches people out. Adding a second representative while keeping the first in place requires that box; without it, the Department removes the original representative’s access when processing the new form.
Revoking an Authorization
If you want to end a representative’s access without naming a replacement, Colorado gives you three ways to do it:
- Call the Department at (303) 238-7378 and request revocation.
- Write “REVOKED” at the top of a copy of the existing DR 0145, sign and date the bottom, and resubmit it.
- Send a signed letter that includes taxpayer names, identification numbers, the tax or account types and periods, and the names of the representatives being revoked.
A representative can also remove themselves by writing “WITHDRAWN” at the top of the form, signing it, and resubmitting.3Colorado Department of Revenue. DR 0145 Colorado Tax Information Authorization or Power of Attorney Instructions They do not need your permission to step away.
Colorado Only
Form DR 0145 covers only your dealings with the Colorado Department of Revenue. If you also need someone to represent you before the IRS, that requires a separate federal authorization: Form 8821 for information access only, or Form 2848 for full representation.4Internal Revenue Service. Instructions for Form 88215Internal Revenue Service. About Form 2848, Power of Attorney and Declaration of Representative When a state audit raises federal questions, or vice versa, both forms need to be on file to avoid gaps.