Maryland Power of Attorney Form 548

The Maryland Power of Attorney Form 548 grants authority to a representative, often an accountant, tax attorney, or trusted individual, to handle tax matters, including filing returns, negotiating with the tax office, and receiving confidential information. This form is commonly used when taxpayers require assistance in resolving tax disputes, addressing audits, or managing complex tax filings. By completing Form 548, the taxpayer retains control over which powers are granted and for how long, ensuring flexibility and security. The document also ensures compliance with Maryland state laws regarding the disclosure of taxpayer information to third parties.

What is Maryland Power of Attorney Form 548?

The Maryland Power of Attorney (POA) Form 548 is a legal document provided by the Maryland Comptroller’s Office that enables taxpayers to appoint a representative to act on their behalf in tax-related matters. The form is used to grant specific or broad authority to an individual or entity, such as an attorney, CPA, or enrolled agent, to communicate with the state regarding tax issues. It is particularly useful for addressing audits, filing appeals, or managing other administrative processes with the Maryland Comptroller.

This form ensures that the designated representative can access the taxpayer’s records and act within the limits specified in the document. Taxpayers can revoke this authority at any time by submitting a written revocation to the Maryland Comptroller.

Who Must File Maryland Power of Attorney Form 548?

Any taxpayer who wants to authorize a representative to handle their tax matters with the Maryland Comptroller must file Form 548. Common examples include:

• Individuals: Filing personal income taxes and requiring assistance from a tax professional.
• Business Owners: Authorizing an accountant to manage business tax filings or address compliance issues.
• Estate Executors: Handling tax matters for deceased individuals.
• Tax Professionals: Acting on behalf of clients in audits, appeals, or other tax-related issues.

Filing this form is mandatory when a taxpayer wishes to allow someone else to access confidential tax information or act on their behalf with the state.

How to Complete Maryland Power of Attorney Form 548?

Form 548 allows you to authorize a representative to act on your behalf for tax matters with the Maryland Comptroller. Follow these steps carefully to ensure your form is completed accurately and processed without delays:

Part I: Taxpayer Personal Information

1. Taxpayer Details:

• Enter your full name (or business name if applicable).
• If filing jointly, provide your spouse’s full name as well.
• Include your Social Security Number (SSN) or Federal Employer Identification Number (FEIN) for businesses.
• Provide your daytime telephone number for contact purposes.

1. Address Information:

• Fill in your home address or business address.
• Include the apartment or suite number if applicable.
• Specify your city, state, and ZIP code (with the +4 extension).

Part II: Representative(s)

1. Representative Information:

• Enter the full name of the individual(s) authorized to represent you.
• If they belong to a firm, include the firm name.
• Provide their address, telephone number, fax number, and email address.
• Include their PTIN (Preparer Tax Identification Number) if applicable.

1. Declaration of Representative:

• Ensure that the representative signs and dates this section on Page 2.
• Representatives must confirm their qualifications under penalty of perjury and attach a government-issued photo ID if applicable.

Part III: Tax Matters

1. Specify Tax Details:

• Clearly indicate the type of tax(es) (e.g., personal income tax, corporate tax).
• List the tax form number(s) (e.g., Form 502 for individual income tax).
• Specify the years or periods for which the authorization applies.

1. Acts Authorized:

• Define the scope of authority granted to the representative. Examples include:
  • Signing tax returns.
  • Negotiating tax settlements.
  • Requesting confidential information.
• If you want your representative to have the authority to receive or cash refund checks, explicitly state this in the provided section.

Retention/Revocation of Prior Power(s) of Attorney

1. Revocation Clause:

• By default, submitting Form 548 revokes all previous powers of attorney for the same tax matters and periods.
• If you want to retain any prior authorizations, check the box provided and attach a copy of the existing power of attorney you wish to keep.

Signature of Taxpayer(s)

1. Taxpayer Authorization:

• Sign and date the form to validate it. If a tax matter concerns a joint return, both spouses must sign.
• If signed by a corporate officer, partner, guardian, or other authorized individual, include your title and contact number.

Declaration of Representative (Page 2)

1. Representative Details:

• Representatives must select their designation type from the provided list (e.g., attorney, CPA, enrolled agent).
• Enter the appropriate jurisdiction (state) and identification number (e.g., bar number, CPA license, PTIN).
• Sign and date the declaration to complete the process.

Submission of Form

1. Submit the Form:

• Mail the completed form to the Maryland Comptroller’s Office.
• Alternatively, you may fax or email it as instructed on the Comptroller’s website.

1. Retain a Copy:

• Keep a copy of the completed form for your records.