Minnesota Individual or Sole Proprietor Power of Attorney

Individual or Sole Proprietor Power of Attorney
Form REV184i, Individual or Sole Proprietor Power of Attorney
Form REV184i, Individual or Sole Proprietor Power of Attorney

Primary Appointee

Taxpayer

Read instructions before completing this form. To grant authority for a business, complete Form REV184b, Business Power of Attorney.
Taxpayer Name	

Social Security Number or ITIN

Street Address or PO Box	

Minnesota or Federal Employer Identification Number (FEIN)(Sole Proprietors)

Apt. or Suite		

Phone Number	

City	

Email Address

State 	

ZIP Code	

Fax Number

Name of Appointee	

Attorney Number, Accountant Number, or PTIN

Street Address or PO Box	

Phone Number	

		
Apt. or Suite	
Fax Number	
City	

State	

ZIP Code	

Email Address

If appointing more than one person, enter on page 2 of this form.
I appoint the person above, and anyone included on the attached list, to access my information and represent me before the Minnesota
Department of Revenue. This authority does not cover powers listed in the Additional Powers section below, unless indicated.
Check the box for Limited Authority or Full Authority.

Authority Granted

	 Limited Authority

	Full Authority

The appointee is authorized to act on my behalf, but only for the following:
Type of Tax (Such as Income, Estate, 	
Property Tax Refund, Withholding) or Debt Issue

	

Years or Periods
(If left blank, applies to all)

	

The appointee is
authorized to act on
my behalf for all of my
tax and debt issues for
all years or periods.

Additional
Powers

Authority Expiration Date:
Add the following powers to the appointee’s limited or full authority (Check any that apply):
	 Add additional appointees (Primary Appointee only)
	 Receive all mail except refunds (see instructions) (Primary Appointee only)
	 Authorize the department to release my return information to third parties
	 Act on my behalf if I become incapacitated or incompetent (Durable POA)	

	 Communicate with the department by email 	
	 Sign returns and other tax forms	
	 Extend statute of limitations to assess tax	
	 Execute agreements		

This Power of Attorney is not valid until it is signed and dated by the taxpayer.

Signature

Parent, Guardian, Conservator: I certify that I have the legal authority to sign this form.
Signature	

Date	

Address, If Different from Taxpayer

Print Name and Title, If Applicable	

Phone Number	

City	

Send a signed copy of this form to the department:
Mail:	 Minnesota Department of Revenue, Mail Station 4123, 600 N. Robert St., St. Paul, MN 55146
651-556-5210
Fax:	
Email:	 [email protected]
(Rev. 5/21)

State	

ZIP Code	

Form REV184i, Page 2 — Additional Appointees
Name of Taxpayer			

SSN, ITIN, MN ID, or FEIN

Include any additional appointees below. Additional appointees only have authority over matters chosen in the Authority Granted
and Additional Powers sections on page 1.
Name of Appointee	

Attorney Number, Accountant Number, or PTIN

Street Address or PO Box	

Phone Number

Apt. or Suite	

Fax Number	

City	

State	

ZIP Code	

Email Address

Name of Appointee	
		

Attorney Number, Accountant Number, or PTIN

Street Address or PO Box	

Phone Number

Apt. or Suite	

Fax Number	

City	

State	

ZIP Code	

Email Address

Name of Appointee	

Attorney Number, Accountant Number, or PTIN

Street Address or PO Box	

Phone Number

Apt. or Suite	

Fax Number	

City	

State	

ZIP Code	

Email Address

Name of Appointee	
		

Attorney Number, Accountant Number, or PTIN

Street Address or PO Box	

Phone Number

Apt. or Suite	

Fax Number	

City	

State	

ZIP Code	

Email Address

Name of Appointee	

Attorney Number, Accountant Number, or PTIN

Street Address or PO Box	

Phone Number

Apt. or Suite	

Fax Number	

City	

State	

Attach additional copies of this page, as needed.

ZIP Code	

Email Address

Form REV184i Instructions
What is a Power of Attorney (POA)?

A power of attorney (POA) is a legal document that grants an attorney, accountant, agent, tax return preparer, or other person authority to
access your account information and represent you before the Minnesota Department of Revenue.

Use of Information

The information you enter on this form may be private or nonpublic under state law. We use it to allow your appointee to access your account and take actions on your behalf. We may share it with other government entities for tax administration if allowed by law. You are not
required to provide the information requested, however, we are unable to process the appointment unless the form is complete.

How do I complete this form?
Taxpayer
Step 1	

Enter the individual taxpayer’s name and contact information. Submit two separate forms if authorizing the same person for you (REV184i)
and your business (REV184b). Submit only one form for you and your spouse.

Step 2	

Enter the appropriate identification number: Social Security number (SSN), Individual Taxpayer ID number (ITIN), Federal Employer ID
number (FEIN), or Minnesota Tax ID number.
Deceased Individuals and Estates: Enter the decedent’s name and SSN or ITIN in the Taxpayer section. Include the contact information for
the decedent’s executor or personal representative.
Sole Proprietors: If you are authorizing an appointee for both individual and business tax issues, enter your SSN or ITIN
and your FEIN or Minnesota Tax ID number.

Primary Appointee
Eligibility: Your appointee must be eligible to represent you with the department.

You may not appoint:
•	 A person barred or suspended from practice as an attorney or accountant
•	 A person barred or suspended from practice before the Internal Revenue Service (IRS)
•	 A current employee of the department
•	 A former department employee within one year of leaving the department
For details, go to www.revenue.state.mn.us and enter Preparer Enforcement in the Search box.

Step 3	

An appointee is a person selected to represent you before the department. Enter the appointee’s name and contact information. You may
have more than one appointee, but only the primary appointee can be selected to receive mailed correspondence from the department.
For additional appointees, complete page 2 of Form REV184i. Include additional pages, if needed.
Note: You are responsible for keeping your appointees informed of changes to your account.

Authority Granted
Step 4	
Choose whether to grant the appointee full authority or to limit authority to specific issues.
Limited Authority allows the appointee to act on specific tax or debt issues.
•	 By tax type or issue
	 Note: Personally Assessed Officers of a business can be accountable for tax debt if the business fails to pay. Include the name of the business and the business ID.
•	 By year or filing period is optional. If no year is provided, authority applies to all periods.
Full Authority allows your appointee to act on your behalf for your tax and debt issues.
Choose an expiration date for the POA if applicable. To have the POA end on a specific date, enter the month, day, and year (enter as MM/
DD/YY). If no date is provided, the POA and additional powers will remain in effect until removed.
Continued

Form REV184i Instructions, cont.
Additional Powers
Step 5	
Choose additional powers to give the appointee.
•	 Communicate by email: Allows your appointee to communicate with the department by email.
	Note: Transmit return information via email at your own risk. Email is not secure; the department is not liable for damages caused by interception of emails.
•	 Sign returns and other forms: This does not authorize the appointee to endorse or negotiate any checks or other payments issued by the
department.
•	 Add additional appointees: Allows a primary appointee to authorize additional appointees.
	Note: The appointee may only grant authority over tax types or issues you authorized in the Authority Granted section.
•	 Execute agreements: Allows the appointee to enter into contracts and other binding agreements on behalf of the taxpayer.
•	 Authorize disclosure to third parties: Allows your appointee to authorize the department to share return information with people outside
the department. Appointees may discuss your account with people they employ or supervise, even if this box is not checked.	
•	 Receive all mail except refunds: Authorizes the department to mail letters, legal notices, and tax information directly to the primary appointee only. Any refunds or letters relating to refunds will be sent directly to you. If you are only granting authority for specific years or
periods, this option is not available. All mail will go directly to you.
	Note: You may still receive copies of some mail from the department in certain circumstances.
	 This power is effective only for the tax types or issues granted to the primary appointee.
	 Mail will go to the most recently designated person, replacing designations from a prior POA.
•	 Durable POA: Allows this POA to remain in effect if you become incapacitated or incompetent. Consult an attorney if you need more
information about this authority.

Signature
Step 6	

Sign, print your name, and date the form.
This POA is not valid until it is signed and dated by someone with legal authority to sign it. For most people, this is the taxpayer whose information is being shared.
If granting authority for a joint return, only one spouse needs to sign. Parents or legal guardians must sign for minors. For legal guardians,
conservators, personal representatives, and others signing on behalf of a taxpayer, we require documents and a photo ID to confirm your legal
authority.
We reserve the right to request additional information as needed.
Deceased Individuals and Estates: The decedent’s executor or personal representative must sign, date, and enter their title in the Signature
section.

Step 7	

Send the form to the department using only one of the following:
•	 Mail: Minnesota Department of Revenue, Mail Station 4123, 600 N. Robert St., St. Paul, MN 55146
•	 Fax: to 651-556-5210
•	 Email: [email protected]

How do I revoke an appointee?

To revoke an appointee, you or the appointee must send the department a signed and dated statement terminating the appointee’s authority or
a completed Form REV184r, Revocation of Power of Attorney.

E-Services Account

No POA form is necessary to access a taxpayer’s e-Services account, but the appointee must request Third-Party access through e-Services.
Go to our website and enter Third Party Access in the Search box.

Questions?
Website:	www.revenue.state.mn.us
Email:	 [email protected]
Phone:	 651-556-3003 or 1-800-657-3909