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Form ID-POA — Instructions
PURPOSE OF FORM
A Power of Attorney (POA) is a legal document authorizing someone to represent you. You, the
taxpayer/grantor, must complete, sign, and return this form if you want to grant power of attorney to an
accountant, tax return preparer, attorney, family member, or anyone else to act on your behalf with the Idaho
State Tax Commission.
SPECIFIC INSTRUCTIONS
SECTION 1 – Taxpayer Information
Individuals. Enter your name, Social Security number (SSN), Individual Taxpayer Identification Number
(ITIN), and/or federal Employer Identification Number (EIN), if applicable; your street address or post office
box; telephone number; and email address. If you file a tax return that includes a sole proprietorship business
(Federal Schedule C) and you're authorizing the listed representatives to represent you for your individual and
business tax matters, enter both your SSN (or ITIN) and your business EIN as your taxpayer identification
numbers.
Corporations, Partnerships, or Associations. Enter the entity name, EIN, business address, telephone
number, and email address.
SECTION 2 – Representatives
Enter the name, mailing address, Paid Preparer Tax Identification Number (PTIN), EIN, or SSN, telephone
number, fax number, and email address of your representative. If you're appointing a company (such as a
CPA firm) as your representative, the company name is sufficient. You don't need to specify each person
who's authorized. If you want to appoint only a specific person in the company as your representative, you
must include that person's name.
Cease Date. This form is effective on the date signed and will remain in effect until the cease date or until
revoked. If you want to cease the Power of Attorney, provide a specific date on the cease date line provided,
such as December 31, 2016. If you don't provide a date, the form is in effect until revoked.
If you don't want your representative to receive copies of notices and communications that we send to you,
check the appropriate box under the representative's name and address.
SECTION 3 – Tax Matters Approved for Representation
You can use this form for any matter affecting a tax or fee that the Tax Commission administers, including
audit and collection matters. It doesn't apply to matters before other state agencies or federal agencies,
including the IRS.
Tax or Fee Types. Check the box for the tax or fee types you're authorizing the representative to discuss.
You can check the box for all tax types.
State Tax/Fee Permit Number. Enter the state tax/fee permit number if applicable. If you provide a permit
number, authorization is limited to only that account. If you don't provide a number, the form is valid for all
accounts the taxpayer has in that tax type.
Tax Periods. Enter the tax periods you're authorizing the representative to discuss. Examples:
• All box – check the box to cover all the tax periods for the past, current and future (Don't provide specific
year information)
• Consecutive years – list (2015, 2016, 2017)
• Date range – list year range or month and year (2010–2015 or Jan 2019 – Mar 2019)
• Specific year – list as calendar year (2015)
• Fiscal years - list the ending month and year (07/2019)
Don't use general references (now, present or today). Forms with a general reference or no reference to an
end date will be returned.
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