A Maryland tax power of attorney form, otherwise known as Form 548, is a legal document that allows a representative to handle tax matters for a taxpayer or business. The representative is authorized to access confidential tax information, sign tax-related documents, and represent the taxpayer in tax proceedings or hearings.
The taxpayer can specify the applicable tax types or forms and the corresponding year(s) or time period(s) in the form. The document does not authorize a representative to receive refund checks or delegate powers, but the taxpayer can include these instructions in the form. The form must be filed by the representative, along with a copy of the taxpayer’s government-issued identification, according to state law.
Signing Requirements — Taxpayer(s) and representative(s).
General Information — Form 548 Instructions
