Power of Attorney & Third Party Authorization - Tax
Taxpayers may grant third parties the authority to assist in resolving tax issues and access otherwise confidential taxpayer information. The Georgia Department of Revenue has created three separate and distinct authorizations which allow third parties varying degrees of access to taxpayer information and ability to act on that information. All of the forms below may co-exist with one another.
Note: Third parties are only granted access through their accounts. They may not access a client’s account through a client’s username and/or password.
Power of Attorney and Declaration of Representative (Form RD-1061)
Form RD-1061 allows a representative to:
- Represent the taxpayer before the Department
- Receive confidential information
- Perform certain acts on behalf of the taxpayer
Submit the completed Form RD-1061 through the Georgia Tax Center (GTC) or to the Department employee handling your inquiry.
Disclosure Authorization Form (Form RD-1062)
Form RD-1062 allows a third party to receive any confidential tax information specified by the taxpayer. Use this form for a one-time disclosure of tax information to a third party. Form RD-1062 automatically expires once the Department has disclosed the information to the third party.
Submit the completed Form RD-1062 to the Department employee handling your inquiry.
Reporting Agent Authorization (Form RD-1063)
Form RD-1063 allows a business taxpayer to designate a company as a reporting agent to access tax information and perform the following actions on the taxpayer’s behalf:
- Sign and file returns
- Make deposits and payments
Submit the completed Form RD-1063 through GTC or to the Department employee handling your inquiry.
Note: Authority granted by this form extends to employees of the reporting agent company.
Federal Authorization Forms
Although the Department prefers the execution of a Georgia authorization form, the Department will accept a Federal Power of Attorney (IRS Form 2848) in lieu of a Georgia form.
Physical In-Person Permission
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A taxpayer must provide verbal authorization to include the representative in the conversation provided the taxpayer is present. This would only extend to that conversation.
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The taxpayer will be verified through the normal means, which includes verification of: name, address, and tax ID.
- If additional information is needed to verify, the refund amount would be requested.