Colorado Power of Attorney

Power of Attorney
DR 0145, Colorado Tax Information Authorization or Power of Attorney
DR 0145 (12/14/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

*DO=NOT=SEND*

Colorado Tax Information Authorization or Power of Attorney
Instructions for DR 0145 and Other Forms

General Information

Line 1:	Enter all applicable information.

Form DR 0145 may be used for two purposes:

Line 2:	Enter “See page #,” with the page number of the
other form that explicitly grants “authority with
respect to taxes,” which is defined in section
15-14-739, C.R.S.

1.	 Tax Information Authorization (TIA). This option
appoints other persons as designees to receive and
inspect confidential tax information from the Colorado
Department of Revenue (Department).
For example, a designee may:
•	 call for information about a return, including
processing time and refund status;
•	 request copies of returns, transcripts, notices, or bills; and
•	 respond to inquiries regarding calculations and
supporting documentation for the taxpayer’s
previous claims.
However, a designee cannot sign any form or protest,
request any other change to an account, receive any
refund, or otherwise represent or act on behalf of the
taxpayer with the Department.
2.	 Power of Attorney (POA). This option appoints other
persons as attorneys-in-fact to represent and act on
behalf of a taxpayer with the Department.
A representative has full power to do all things the
taxpayer might do, for example:
•	 receive and inspect confidential tax information;
•	 make new claims by signing and filing returns,
protests, and other forms;
•	 advocate and negotiate for the taxpayer; and
•	 execute extensions of the statute of limitations and
closing agreements.
However, this form does not allow a representative to
substitute or add another representative or to be paid
any refund due to the taxpayer from the Department.
Actions taken by a representative are legally binding,
even if the representative is not an attorney.
Other Forms
A TIA may be submitted for a specific income tax period
by marking the Third Party Designee or Paid Preparer
Authorization checkbox on the original signed return.
The Department will accept the Multistate Power of
Attorney Form published by the Multistate Tax Commission
but will not accept corresponding forms designed for the
IRS or any other governmental agency.
The Department will accept a POA that complies with the
Uniform Power of Attorney Act (Title 15, Article 14, Part
7, C.R.S.), provided that it is attached to a form DR 0145
completed as follows:

Line 3:	Enter “See page #,” with the page number of the
other form that lists the persons authorized.
Line 4:	Do not complete because the authority granted in
the other form cannot be altered on this form.
Line 5:	Mark if you want to retain any prior POA
on file with the Department.
Line 6:	Enter “See page #,” with the page number of
the other form that addresses its effective date
and expiration.
Line 7:	Do not complete because the other form
must be signed.

Line Instructions
Line 1, Taxpayer Information
Enter the taxpayer’s information, and the spouse’s
information if applicable, including one of the following tax
identification numbers:
•	 CAN (Colorado Account Number),
•	 EIN (Employer Identification Number),
•	 ITIN (Individual Taxpayer Identification Number), or
•	 SSN (Social Security Number).
A spouse may enter and sign the same form with the
same appointees, or complete a separate form with a
different appointees, or remain without an appointee. The
effect of a spouse not signing the same form is explained
under Required Fields below.
If the mailing address is new, mark the box in that field to
indicate that it should be updated on the account.
Line 2, Acts Authorized
Mark one option, either (a) for TIA, or (b) for POA. This
authorization includes the spouse if the period is jointly
filed and both spouses complete this form.
A POA will authorize only the individuals listed on line 3. A
TIA will authorize any employee of a firm or organization
listed on line 3, unless the second box under (a) is
marked to authorize only the individuals listed on line 3.

*DO=NOT=SEND*

DR 0145 (12/14/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

Line 3, Persons Authorized
Enter at least one individual, a phone number, and any
other applicable information. To authorize additional
persons, mark the box as indicated, and attach a list or
another copy of this form with the same information for
the additional persons.
Line 4, Tax Matters Authorized
This form will be effective for all periods and all tax or
account types administered by the Department as of
the date the taxpayer signs the form, unless a specific
tax period and/or tax or account type is entered on this
line. For example, a business may mark “Excise Tax” to
include all of its excise tax accounts, or mark “Other” and
write “Fuel Tax” in the following space to include only its
fuel tax accounts.
Department-administered tax and account types include:
Sales & Use Tax – All state and state-administered local
sales and use taxes
Withholding Tax – For income tax, including from gaming or
real property sales
Income Tax – Individual, Fiduciary, or Corporate/
Partnership (which includes any entity filing form DR
0106, any amounts reported on form DR 0108, and any
liabilities reported on a composite return, but does not
otherwise include the liabilities of partners, members,
and shareholders)
Severance Tax – Oil & Gas Severance, Oil & Gas
Withholding, Coal, Molybdenum, and Metallic Minerals
Excise Tax – Fuel, Liquor, Cigarette, Tobacco,
Nicotine, and Marijuana
Other – Write in any Department-administered tax, fee,
license, or credit. Examples not listed above include the
Property Tax/Rent/Heat Credit (PTC) rebate or prepaid
wireless charges.
Line 5, Revocation or Retention of Prior Forms
A new form DR 0145 will revoke and replace any prior
form DR 0145 on file with the Department, unless
line 5 is marked.
Line 6, Expiration or Revocation of This Form
This form expires five years after it is signed. A TIA or POA
for an individual taxpayer will also expire upon their death.
A taxpayer may revoke any or all TIAs or POAs without
replacing them, or an appointee may withdraw from a
TIA or POA, by:
•	 making a telephone request at (303) 238-7378;
•	 writing “REVOKED” or “WITHDRAWN” at the top of
the form, signing and dating the bottom of the form,
and resubmitting that copy; or

•	 submitting a signed, written request to the
Department that includes the taxpayer names
and identification numbers, the tax or account
types and periods, and the appointees being
revoked or withdrawn.
Line 7, Taxpayer Signature
This form is effective once signed by the taxpayer, and the
Department may communicate with an appointee once
it is processed.
If this form is signed by a signatory on behalf of the taxpayer,
the signatory is affirming that they have the legal authority to
do so. The signatory should print their name and exact title or
relationship to the taxpayer in the appropriate spaces.

Required Fields
Required fields for the taxpayer are noted in bold with an
asterisk (*). If any are incomplete, this form is invalid.
Required fields for a spouse are in italics. For periods included
on line 4, if a joint return is filed, and any italicized fields
are incomplete, then this form is invalid for the non-signing
spouse, and the acts authorized will be limited to those that
may be performed by the signing spouse alone.
Different requirements apply to using form DR 0145
together with another form of power of attorney. See
Other Forms above.

Submission & Changes
Submit any TIA or POA either with a protest or
separately as follows:
•	 At Colorado.gov/RevenueOnline by logging in and
sending a secure message from your account, or by
using the links for Additional Services; or
•	 By mailing to:
Colorado Department of Revenue
PO Box 17087
Denver, CO 80217-0087.
If required fields are incomplete, the Department will either
attempt to obtain the missing information by telephoning
the taxpayer or the appointee, or reject the form and return
it if possible.
To resubmit a form with corrections, the taxpayer must add
a new signature and date at the bottom. The taxpayer may
also complete a new form.
The Taxpayer Helpline at (303) 238-7378 is available for a
taxpayer or appointee to:
•	 ask questions about this form,
•	 update appointee contact information, or
•	 revoke or withdraw from an authorization.

DR 0145 (12/14/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 1 of 1

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Colorado Tax Information Authorization or Power of Attorney
1.	 Taxpayer Information.

Taxpayer Name (Last, First or Entity), required*

Tax ID Number, required*

Phone Number

Spouse Name (Last, First), if applicable

Tax ID Number, if applicable

Phone Number

Current Mailing Address (if new, mark here: )

City

State

ZIP Code

2.	 Acts Authorized. Mark either a) or b), required*

F	a) TAX INFORMATION AUTHORIZATION. For the tax matters authorized on line 4, I / we hereby appoint the

persons authorized on line 3 as designees to receive and inspect the taxpayer’s confidential tax information
from the Colorado Department of Revenue. An individual contact name must be entered on line 3. If a firm or
organization is listed on line 3, this authorization will apply to all of its employees, unless this box is marked:

OR

F	I am appointing only the individuals listed on line 3.

F	b) POWER OF ATTORNEY. For the tax matters authorized on line 4, I / we hereby appoint the persons authorized
on line 3 as attorneys-in-fact to represent the taxpayer before the Colorado Department of Revenue. The
individuals listed on line 3 may receive and inspect the taxpayer’s confidential tax information and may
perform the acts that the taxpayer may perform—to include signing returns, other forms, agreements,
consents, or similar documents—but to exclude endorsing or otherwise negotiating any check issued by the
Department, and substituting or adding another representative.

3.	 Persons Authorized. If applicable, mark here:  I/we also authorize the persons listed on the attached pages.
Individual Appointee or Contact Name (Last, First), required*

Title or Relationship to Taxpayer

Phone Number, required*

Firm or Organization Name, if applicable

Email Address

Fax Number

Mailing Address

City

State

Individual Appointee or Contact Name (Last, First), if applicable

Title or Relationship to Taxpayer

Phone Number

Firm or Organization Name, if applicable

Email Address

Fax Number

Mailing Address

City

State

ZIP Code

ZIP Code

4.	 Tax Matters Authorized. This form is effective for all tax periods and all tax and account types within the scope of
section 39-21-102, C.R.S., as in effect on the date of the signatures below, unless a specific tax period and/or tax or
account type is entered here:
Specific Tax Period (MM/YY – MM/YY) Specific Tax or Account Type

F	
Individual Income Tax

F	
Severance Tax

F	
Sales & Use Tax

F	
Fiduciary Income Tax

F	
Excise Tax

F	
Withholding Tax

F	
Corporate/Partnership Income Tax F	
Other:

5.	 Revocation or Retention of Prior Forms. This form will
F	I / we want to retain any prior form DR 0145
automatically revoke and replace any prior form DR 0145
on file with the Department.
on file with the Department, unless this box is marked:
6.	 Expiration or Revocation of This Form. This form will automatically expire five years after it is signed.
	 To revoke or withdraw from a form already submitted, see the instructions.
7.	 Taxpayer Signature. If I sign this form as a corporate officer, partner, guardian, executor, receiver, estate administrator,
trustee, or other agent or employee, I affirm under penalty of perjury that I have the legal authority to execute this form
on behalf of the taxpayer.
Signatory Name (Last, First), if applicable

Taxpayer Signature, required*

Date (MM/DD/YY), required*

Title or Relationship to Taxpayer, if applicable

Spouse Signature, if applicable

Date (MM/DD/YY), if applicable