A Rhode Island tax power of attorney form, or Form RI-2848, is a legal document that lets a principal (the “taxpayer”) elect a representative (the “attorney-in-fact”), usually a tax professional, to handle tax matters on their behalf. The principal can choose which powers to grant, including receiving (but not endorsing or collecting) checks in payment of any refund of state taxes, interest, or penalties.
After you complete this document and obtain the proper signatures, you must submit and file with the state’s Division of Taxation. Once this document goes into effect, it invalidates any previously filed tax authorization forms for the same matters and years unless the current document states otherwise.
Signing Requirements — The principal and their representative must sign the document. If the representative is someone other than an enrolled agent, a licensed public accountant, a certified public accountant, or an attorney, two qualified witnesses or a notary public must acknowledge their signature.
Statute — RI Gen. Law § 18-16-6(12) and RI Gen. Laws § 18-16-11(2).
