A North Carolina tax power of attorney, known as “Form GEN-58” and “North Carolina Department of Revenue Power of Attorney and Declaration of Representative,” enables residents to appoint a representative, such as an accountant or tax attorney, to manage their tax affairs with the North Carolina Department of Revenue. This form allows only individuals may be named as representatives.
Required details include the identities of the parties involved, the extent of the representative’s authority, and the duration of its validity. For a joint return, both spouses must sign if joint representation is requested. Executing this form overrides previous appointments unless an existing agreement is retained and attached.
Signing Requirements — Taxpayer and representative.
Law — § 32C-2-216.