Virginia Power of Attorney and Declaration of Representative

Power of Attorney and Declaration of Representative
Form PAR 101, Virginia Power of Attorney and Declaration of Representative
Form PAR 101
Virginia Power of Attorney and
Declaration of Representative

Virginia Tax
P. O. Box 1114
Richmond, VA 23218-1114
Fax: (804) 254-6115

This is a legal document.
If this Form PAR 101, Power of Attorney and Declaration of Representative is not signed and dated, lacks complete
information, or is illegible, it will be denied.
Asterisks denote required fields. Read the instructions carefully before completing this form.

1. Taxpayer Information
Taxpayer Name (Individual, Business, or Fiduciary)*

SSN, ITIN, or FEIN*

Spouse Name (For joint representation only. See instructions.)

Spouse SSN or ITIN

Address*

Daytime Telephone Number
(
)

Address

Alternative Telephone Number
(
)

City*

State*

ZIP Code*

Email Address

2. Maintain or Revoke Prior Authorization
Maintain authorization for the agent listed below. This form automatically revokes all earlier powers of attorney on file with Virginia
Tax for the same tax matters covered by this form.

(Specify agent name, address, ZIP Code, and date granted. Attach copy of the power of attorney form.)

Revoke prior authorization(s). To revoke a prior power of attorney without naming another representative, send a copy of the power of
attorney form to Virginia Tax at the address above and write “REVOKE” across the top. If you do not have a copy of the power of attorney form,
provide the agent’s name, address, ZIP Code, and date granted:

3. Tax Matters – Taxable years or periods may not extend more than 3 years into the future. You must
designate at least one tax type and taxable year period.*
Annual Income Taxes Only – Individual, Corporate, Pass-through Entity, Fiduciary, or Estate Tax Type
Tax Type

Taxable Years
Do Not Enter “All Years” – Must be Specific

Business, Excise, Commodity, and Other Taxes
Tax Type

15-Character Virginia Tax Account
Number
REQUIRED: See Instructions

Do Not Enter “All Periods” – Must be Specific
Beginning Period
(MM/YYYY)

Ending Period
(MM/YYYY)

4. Authorized Agent /Representative Information. Additional representatives should be listed on an
attached list and may not receive copies of correspondence.
Primary Representative – Must be a person; cannot be a business
Automatic Correspondence
First Name*

An Authorized Agent will automatically be mailed
copies of correspondence regarding the tax
matters.

Last Name*

Address

Authorized Agent Number
A - _________________________

Address

Do NOT mail copies of any correspondence
to agent.

City

State

Daytime Telephone Number
(
)

Fax Number
(
)

ZIP Code

Email Address

Additional Representative – Must be a person; cannot be a business
First Name

Mail copies of email communications to
agent.

Last Name

Address

Automatic Correspondence

An Authorized Agent will automatically be mailed
copies of correspondence regarding the tax
matters.

Authorized Agent Number
A - _________________________

Address

Do NOT mail copies of any correspondence
to agent.

City

State

Daytime Telephone Number
(
)

Fax Number
(
)

ZIP Code

Mail copies of email communications to
agent.
Email Address

5. Signature of Taxpayer(s) and Acknowledgment of Authorized Acts
By signing this form, I am granting the representative(s) listed in Section 4 the authority to:
•
•
•
•

Receive and inspect my confidential tax information for the tax matters listed in Section 3,
Perform all acts that I can perform with respect to the specified tax matters, and
Represent me before Virginia Tax, including consenting to extend the time to assess tax and executing consents that
agree to a tax adjustment.
In addition, I understand that the acts of my Authorized Agent may increase or decrease my tax liabilities and legal rights.

The authority does not, however, include the power to receive refund checks, substitute another representative, request a copy
of a tax return, sign certain returns, or consent to a disclosure of tax information.
For joint representation, both the taxpayer and the spouse listed in Section 1 must sign and date this form. If this form is
signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, or trustee on behalf of
the taxpayer, they certify that they have the authority to execute this form on behalf of the taxpayer. This power of attorney will
remain in effect until it is revoked by either the taxpayer or the agent.
Print Name*

Signature*

Title

Date*

Print Name

Signature

Title

Date

6. Representative Signature: Under penalties of perjury, I declare I am authorized to represent the taxpayer(s)
listed in Section 1.

A.) Attorney B.) Certified Public Accountant C.) Enrolled Agent D.) Family member or Other (provide relationship below):
Relationship:_____________________________________________________________________________________
Representative
Primary
Additional

Designation
Letter from
Above List

Print Name *

Representative Signature*

Date*

INSTRUCTIONS FOR VIRGINIA FORM PAR 101
POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE
Form Purpose
Use Form PAR 101 to:
•	
•	

Authorize a person to represent you before Virginia Tax
with respect to the tax matters you specify, or
Revoke a prior power of attorney authorization.

THIS IS A LEGAL DOCUMENT: When you submit Form PAR
101, you are authorizing the person you name in Section 4
to be your representative. For the tax matters you specify
in Section 3, your representative will be able to receive and
inspect your confidential tax information and perform any and
all acts you can perform, including consenting to extend the
time to assess tax or executing consents that agree to a tax
adjustment. The acts of your representative may increase
or decrease your tax liabilities and legal rights. Certain
exceptions apply. See below.
When to submit Form PAR 101:
The following are examples of when you need to complete
and submit Form PAR 101:
1.	 You are disputing an assessment of tax and a third party
is representing you before Virginia Tax,
2.	 You have been notified that we will be conducting an
audit of your account and you have engaged the services
of a third party to assist with the audit, or
3.	 You are the administrator of a deceased individual’s
estate and you need to grant access to the decedent’s
confidential tax information to a third party in order to
perform your duties.
The above list is not all-inclusive. There are other similar
situations that may require you to grant a person the authority
to act on your behalf, including the authority to obligate and
bind you to agreements and to receive and inspect your
confidential tax information.
When a Form PAR 101 is NOT required:
Form PAR 101 is not required when a person merely
furnishes information or prepares a report or return for you or
your business. For example, you do not need to submit Form
PAR 101 to:
1.	 Authorize a tax professional (CPA, Enrolled Agent, tax
preparer, or payroll service provider) to discuss routine
issues regarding return filings and payments the tax
professional submitted on your behalf,
2.	 Authorize an employee or officer of your business to
discuss routine issues regarding return filings and
payments submitted by your business, or
3.	 Authorize a fiduciary (trustee, receiver, or guardian) to
act as Authorized Agent, because a fiduciary already
stands in the position of the taxpayer.
Virginia Tax will discuss routine issues regarding return filings
and payments and related assessments and adjustments
with your designated tax professionals and the employees

and officers of a business, provided we are able to verify the
person and the person’s relationship to you or your business.
Exceptions - The power of attorney you grant to your
representative using Form PAR 101 does not include the
power to receive refund checks, the power to substitute
another representative, the authority to execute a request for
a tax return, the power to sign certain returns for you, or the
power to consent to a disclosure of tax information.

Section 1 - Taxpayer Information
Individual - If the tax matter involves a joint return and you
and your spouse are designating the same representative,
provide your spouse’s name and social security number.
Sole Proprietor - For business tax matters, enter your name
and the federal employer identification number for your
business.
Corporations, Partnerships, or Associations - Enter the
legal name of the organization and the organization’s federal
employer identification number. If the tax matter involves a
consolidated or a combined tax return filed for a corporation,
do not attach a list of subsidiaries or affiliated corporations
to this form. Only the parent corporation‘s information is
required in Section 1. A subsidiary or affiliate must file its own
PAR 101 for returns that it files separately.
Fiduciary/Trust - Enter the name and federal employer
identification number of the trust, and the telephone number
and email address of the trustee. The trustee must sign the
form.
Estate or Inheritance Tax - Applicable only for decedents
whose date of death was prior to July 1, 2007. Enter the name
and the social security number of the deceased taxpayer and
provide the address, telephone number, and email address
of the decedent’s personal representative. The taxpayer’s
personal representative must sign and date the form.

Section 2 - Revoking or Maintaining Prior
Authorization
Check the box that applies. If you are naming a representative,
any prior power of attorney on file with Virginia Tax for the
same tax matters covered by the Form PAR 101 you are
submitting will be automatically revoked unless you attach a
copy of any power of attorney you want to remain in effect.
Either the taxpayer or their representative may revoke the
power of attorney. This must be done in writing by submitting
a copy of Form PAR 101 with “REVOKE” written on the top of
the form or by sending a written request. If you wish to revoke
the power of attorney for only one spouse on a joint power
of attorney, this should be done by a submitting a letter to
indicate which spouse is no longer represented.

Section 3 - Tax Matters
Be specific. You should only grant a person your power
of attorney for taxable periods for which you have a tax
matter.
PAR 101

2601148

Rev. 01/24

You may specify taxable periods no more than 3 years
into the future. Future periods are determined starting after
Dec. 31 of the year in which we receive Form PAR 101. You
may list the current taxable year or period and any taxable
years or periods that have already ended as of the date you
sign Form PAR 101.
Annual Income Taxes - If the tax matter involves individual,
corporate, pass-through entity, or fiduciary income tax, enter
the name of the tax under “Tax Type.” Also use this section for
composite/unified filing tax matters. If the tax matter involves
estate tax or inheritance tax for a taxpayer whose date of
death was prior to July 1, 2007, enter the date of death of
the taxpayer in the taxable year field.
Business, Excise, Commodity, and Other Taxes - You
must enter the tax type and the beginning and ending
periods covered by this form. For each tax type, you must
also provide your assigned 15-character Virginia Tax Account
Number. If you have multiple locations, be sure to list the
account number for each location. If you do not enter your
account number(s), the form will be returned.
Exceptions - For the following tax types, leave the Virginia
Tax Account Number field blank: Apple Excise Tax, Bank
Franchise Tax, and Rolling Stock Tax on Railroads and
Freight Car Companies.

Section 4 - Authorized Agent/Representative
Information
You must provide complete information for each representative
listed on the form. You cannot name a business as your
representative. Your representative must be a person. In
addition, each representative must sign and date the form.
The signature must be an actual signature and cannot be an
electronic signature or rubber stamp.
Virginia Tax will automatically mail copies of all outgoing
correspondence sent to you regarding the tax matters listed
in Section 3 to your Authorized Agent provided that:
•	

Your Authorized Agent is registered with Virginia Tax,
and

•	

You provide the Authorized Agent’s number, a unique
9-character identification number assigned by us that
begins with “A.”

receive copies of this secure email communication through
the U.S mail. To use secure email on Virginia Tax’s website at
www.tax.virginia.gov, log in to iFile (business or individual)
or iReg, select Secure Message to send and receive secure
email.
To register as an Authorized Agent, your representative must
submit Virginia Form R-7. If Form R-7 is submitted with Form
PAR 101, enter “Applied For” in the Registered Authorized
Agent Number field. Form R-7 is available at www.tax.
virginia.gov.

Sections 5 and 6 - Signature of Taxpayer(s),
Acknowledgment of Authorized Acts, and
Representative Signature
Individuals - You must sign and date the form. If the tax
matter involves a joint return and you and your spouse are
designating the same Authorized Agent(s), your spouse must
also sign and date the form.
Corporations or Associations - An officer having authority
to bind the taxpayer must sign and date the form.
Partnerships - All partners should sign unless only one
partner is authorized to act in the name of the partnership.
A partner is authorized to act in the name of the partnership
if, under state law, the partner has authority to bind the
partnership. A copy of such authorization should be attached.
For dissolved partnerships, see 26 CFR 601.503(c)(6).
All others - If the taxpayer is a dissolved corporation,
decedent, insolvent, or a person for whom or by whom
a fiduciary (a trustee, guarantor, receiver, executor, or
administrator) has been appointed, see 26 CFR 601.503(d).
The representative(s) must sign and date the form.
Note - Generally, the taxpayer signs first, granting the
authority and then the Authorized Agent signs, accepting
the authority granted. The date for both the taxpayer and
the representative must be within 45 days for domestic
authorizations and within 60 days for authorization from
taxpayers residing abroad. If the taxpayer signs last, then
there is no timeframe requirement.
All signatures on the form must be actual and cannot be
electronic or rubber stamps.

Virginia Tax will not automatically mail correspondence to
your Authorized Agent in the following situations:

*****

•	

You do not provide your Authorized Agent’s number, or

Mail or fax the completed form and enclosures to:

•	

You check the box indicating that you do not want
correspondence automatically mailed to your Authorized
Agent.

Virginia Tax
P. O. Box 1114
Richmond, Virginia 23218-1114

We will automatically mail copies of secure email to your
Authorized Agent if you have opted to have copies of email
communications sent to your agent.
Taxpayers may use secure email to discuss specific questions
related to their account. The authorized representative(s) will

Fax: (804) 254-6115
For individual assistance call: (804) 367-8031
For business assistance call: (804) 367-8037