An Ohio tax power of attorney, known as Form TBOR 1 or “Declaration of Tax Representative,” enables individuals or businesses to authorize a representative, such as a certified public accountant or tax attorney, to handle their tax matters with the Department of Taxation. This form allows the principal to specify the extent of the agent’s authority, which can include accessing and receiving tax documents, filing returns, and representing the taxpayer in appeals.
Multiple representatives can be appointed for various tax types like income, property, and sales tax, with the option to impose specific restrictions on their powers. In cases of joint returns, both spouses must sign the document. The power of attorney is valid for one year from the date of the taxpayer’s signature unless the taxpayer indicates a different expiration date but no more than three years.
Signing Requirements — Taxpayer(s) and Representative(s).
Law — Ohio Rev. Code § 1337.57.