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DR 0145 (05/26/21)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*DO=NOT=SEND*

Colorado Tax Information Authorization or Power of Attorney
Instructions for DR 0145 and Other Forms

General Information Line 1: Enter all applicable information.
Form DR 0145 may be used for two purposes: Line 2: Enter “See page #,” with the page number of the
other form that explicitly grants “authority with
1. Tax Information Authorization (TIA). This option appoints
respect to taxes,” which is defined in section
another person(s) as designee(s) to receive and
15-14-739, C.R.S.
inspect confidential tax information from the Colorado
Department of Revenue (Department). Line 3: Enter “See page #,” with the page number of the
For example, a designee may: other form that lists the person(s) authorized.
• call for information about a return, including Line 4: Do not complete because the authority granted in
processing time and refund status; the other form cannot be altered on this form.
• request copies of returns, transcripts, notices, or bills; and Line 5: If retention of any prior POA is desired, mark the
• respond to inquiries regarding calculations and box and attach a copy of such prior POA(s).
supporting documentation for the taxpayer’s Line 6: Enter “See page #,” with the page number of
previous claims. the other form that addresses its effective date
However, a designee cannot sign any form or protest, and expiration.
request any other change to the account(s), receive any Line 7: Do not complete because the other form
refund, or otherwise represent or act on behalf of the must be signed.
taxpayer with the Department.

2. Power of Attorney (POA). This option appoints another Line Instructions
person(s) as attorney(s)-in-fact to represent and act on
behalf of a taxpayer with the Department. Line 1, Taxpayer Information
A representative has full power to do all things the Enter the taxpayer’s information, and the spouse’s
taxpayer might do, for example: information if applicable, including one of the following tax
identification numbers:
• receive and inspect confidential tax information;
• CAN (Colorado Account Number),
• make new claims by signing and filing returns,
protests, and other forms; • EIN (Employer Identification Number),
• advocate and negotiate for the taxpayer; and • ITIN (Individual Taxpayer Identification Number), or
• execute extensions of the statute of limitations and • SSN (Social Security Number).
closing agreements. A spouse may enter and sign the same form with the same
However, this form does not allow a representative to appointee(s), or complete a separate form with a different
substitute or add another representative or to be paid appointee(s), or remain without an appointee. The effect
any refund due to the taxpayer from the Department. of a spouse not signing the same form is explained under
Actions taken by a representative are legally binding, Required Fields below.
even if the representative is not an attorney. If the mailing address is new, mark the box in that field to
indicate that it should be updated on the account.
Other Forms
A TIA may be submitted for a specific income tax period Line 2, Acts Authorized
by marking the Third Party Designee or Paid Preparer Mark one option, either (a) for TIA, or (b) for POA. This
Authorization checkbox on the original signed return. authorization includes the spouse if the period is jointly
The Department will not accept corresponding forms filed and both spouses complete this form.
designed for the IRS or any other governmental agency. A POA will authorize only the individual(s) listed on line 3.
The Department will accept a POA that complies with the A TIA will authorize any employee of a firm or organization
Uniform Power of Attorney Act (Title 15, Article 14, Part listed on line 3, unless the second box under (a) is marked
7, C.R.S.), provided that it is attached to a form DR 0145 to authorize only the individual(s) listed on line 3.
completed as follows:

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                                              DR 0145 (05/26/21) 
                                              COLORADO DEPARTMENT OF REVENUE
                                              Tax.Colorado.gov
*DO=NOT=SEND*

Line 3, Person(s) Authorized                                          A  taxpayer  may  revoke  any  or  all  TIAs  or  POAs  without 
Enter  at  least  one  individual,  a  phone  number,  and  any       replacing  them,  or  an  appointee  may  withdraw  from  a 
other  applicable  information.  To  authorize  additional            TIA or POA, by: 
persons,  mark  the  box  as  indicated,  and  attach  a  list  or    •  making a telephone request at (303) 238-7378; 
another copy of this form with the same information for the 
additional person(s).                                                 •  writing “REVOKED” or “WITHDRAWN” across the 
                                                                      top of the form, adding a new signature(s) and date 
Line 4, Tax Matters Authorized                                        at the bottom, and resubmitting that copy; or
This  form  will  be  effective  for  all  periods  and  all  tax  or •  submitting a signed, written request to the 
account types administered  by the Department as of  the              Department that includes the taxpayer name(s) 
date the taxpayer signs the form, unless a specific period            and identification number(s), the tax or account 
and/or specific tax or account type is entered on this line.          type(s) and period(s), and the appointee(s) being 
For  example,  a  business  may  enter  “Excise”  to  include         revoked or withdrawn.
all  of its excise  tax accounts, or “Fuel” to include  only  its 
fuel tax accounts.                                                    Line 7, Taxpayer Signature
                                                                      This form is effective once signed by the taxpayer, and the 
Department-administered tax and account types include:                Department may  communicate  with an appointee once 
Income – Individual, Fiduciary, Corporate, and Partnership            it is processed.
(includes any entity filing form DR 0106, any amounts                 If this form is signed by a signatory on behalf of the taxpayer, 
reported on form DR 0108, and any liabilities reported on             the signatory is affirming that he or she has the legal authority 
a composite return, but does not otherwise include the                to do so. The signatory should print his or her name and exact 
liabilities of partners, members, and shareholders)                   title or relationship to the taxpayer in the appropriate spaces.
Withholding – For income tax, including from gaming or 
real property sales                                                   Required Fields
Severance – Oil & Gas Severance, Oil & Gas Withholding,               Required fields for the taxpayer are labeled with an asterisk 
Coal, Molybdenum, and Metallic Minerals                               (*). If any are incomplete, this form is invalid.
Sales – All state and state-administered local sales taxes            Required fields for a spouse are in italics. For periods included 
                                                                      under line 4, if a joint return is filed, and any italicized fields 
Use – All state and state-administered local use taxes
                                                                      are incomplete, then this form is invalid for the non-signing 
Excise – Fuel, Liquor, Cigarette, Tobacco,                            spouse, and the acts authorized will be limited to those that 
Nicotine, and Marijuana                                               may be performed by the signing spouse alone.
PTC – Property Tax/Rent/Heat Credit rebate                            Different requirements apply to using form DR 0145 together 
Other – Any other Department-administered tax, fee, or                with another form of power of attorney. See Other Forms above.
license, including prepaid wireless 911 and TRS charges
                                                                      Submission & Changes
Line 5, Revocation or Retention of Prior Forms                        Submit  any TIA  or  POA  as  directed  at  the  bottom  of  this 
A new form of one type (TIA or POA) has no effect on a prior          form.  If required fields are incomplete, or entries exceed the 
form of the other type.  See Line 6 below for instructions on         prescribed limits, the Department will either:
revoking a form without replacing it.
                                                                      •  accept the authorization within the prescribed limits,
A new form of the same type (TIA or POA) will revoke and 
replace any prior form for the same tax accounts and periods,         •  attempt to obtain the missing information by 
unless line 5 is marked and a copy of the prior form(s) to            telephoning the taxpayer or the appointee, or
remain in effect is attached.                                         •  reject the form, and return it if possible.
If the new form does not include all of the same accounts             To resubmit a form with corrections, the taxpayer must initial 
and periods as a prior form, then the prior form will remain in       and date each change, or add a new signature and date at 
effect for its unique accounts and periods until its expiration.      the bottom. The taxpayer may also complete a new form.
Line 6, Expiration or Revocation of This Form                         The Taxpayer Helpline at (303) 238-7378 is available for a 
If no date is entered on line 6, this form expires four years         taxpayer or appointee to:
after  it  is  signed.  An  earlier  or  later  expiration  date  may •  ask questions about this form, 
be entered on line 6, but it cannot exceed ten years after 
                                                                      •  update appointee contact information, or
the date the form is signed. A TIA or POA for an individual 
taxpayer will also expire upon their death.                           •  revoke or withdraw from an authorization.

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DR 0145 (05/26/21)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*200145==19999* Page 1 of 1

Colorado Tax Information Authorization or Power of Attorney
1. Taxpayer Information.
Taxpayer Name (Last, First or Entity), required* Tax ID Number, required* Phone Number

Spouse Name (Last, First), if applicable Tax ID Number, if applicable Phone Number

Current Mailing Address (if new, mark here: ) City State ZIP Code

2. Acts Authorized. Mark either a) or b), required*
a) TAX INFORMATION AUTHORIZATION. For the tax matters authorized on line 4, I/we hereby appoint the person(s)
authorized on line 3 as designee(s) to receive and inspect the taxpayer’s confidential tax information from the
Colorado Department of Revenue. An individual contact name must be entered on line 3. If a firm or organization
is listed on line 3, this authorization will apply to all of its employees, unless this box is marked:
I am appointing only the individual(s) listed on line 3.
OR
b) POWER OF ATTORNEY. For the tax matters authorized on line 4, I/we hereby appoint the person(s) authorized
on line 3 as attorney(s)-in-fact to represent the taxpayer before the Colorado Department of Revenue. The
individual(s) listed on line 3 may receive and inspect the taxpayer’s confidential tax information and may perform
the acts that the taxpayer may perform—to include signing returns, other forms, agreements, consents, or
similar documents—but to exclude endorsing or otherwise negotiating any check issued by the Department, and
substituting or adding another representative.
3. Person(s) Authorized. If applicable, mark here: I/we also authorize the person(s) listed on the attached page(s).
Individual Appointee or Contact Name (Last, First), required* Title or Relationship to Taxpayer Phone Number, required*

Firm or Organization Name, if applicable Email Address Fax Number

Mailing Address City State ZIP Code

Individual Appointee or Contact Name (Last, First), if applicable Title or Relationship to Taxpayer Phone Number

Firm or Organization Name, if applicable Email Address Fax Number

Mailing Address City State ZIP Code

4. Tax Matters Authorized. This form is effective for all tax periods and all tax and account types within the scope of
section 39-21-102, C.R.S., as in effect on the date of the signature(s) below, unless a specific tax period(s) and/or tax
or account type(s) is entered here:
Specific Tax Period (MM/YY – MM/YY) Specific Tax or Account Type Specific Tax Period (MM/YY – MM/YY) Specific Tax or Account Type

5. Revocation or Retention of Prior Forms. This form will automatically revoke and replace any prior form of the same type
on file with the Colorado Department of Revenue for the same tax account(s) and period(s), unless this box is marked:
I/we do not want to revoke a prior form of the same type, and a copy of those to remain in effect is attached.
6. Expiration or Revocation of This Form. This form will automatically expire four years after it Expiration Date (MM/DD/YY)
is signed, unless an earlier or later expiration date (up to 10 years after signing) is entered here:
To revoke or withdraw from a form already submitted, see the instructions.
7. Taxpayer Signature. If I sign this form as a corporate officer, partner, guardian, executor, receiver, estate administrator,
trustee, or other agent or employee, I affirm under penalty of perjury that I have the legal authority to execute this form
on behalf of the taxpayer.
Signatory Name (Last, First), if applicable Taxpayer Signature, required* Date (MM/DD/YY), required*

Title or Relationship to Taxpayer, if applicable Spouse Signature, if applicable Date (MM/DD/YY), if applicable

Required Fields: If any are incomplete, this form is invalid. To resubmit, it must be signed again. See the instructions.
Submission: Submit with a protest or separately, at Colorado.gov/RevenueOnline, or by mail to
COLORADO DEPARTMENT OF REVENUE, PO Box 17087, Denver, CO 80217-0087.

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