A Kentucky tax power of attorney form, or Form 20A100, allows taxpayers to appoint up to three representatives to act on their behalf regarding taxes administered by the Kentucky Department of Revenue.
The appointed representatives can handle tax types specified in the document, but they cannot sign tax returns or settlement agreements. If the taxpayer files a consolidated/unitary combined tax return, the representatives’ authority extends to the other companies as well.
Once completed, it must be attached to the tax filing sent to the state.
Signing Requirements — Taxpayer(s) and representative(s).
Statute — § 457.390