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MARYLAND POWER OF ATTORNEY Page 1
FORM
548
General Information For a fiduciary Enter the name, title and address of the
To protect the confidentiality of tax records, Maryland law trustee or the decedent’s personal representative, and the
generally prohibits the Comptroller of Maryland from disclosing name and federal employer identification number of the
information contained in tax returns or other documents filed trust or identification number of the estate. The identification
with it to persons other than the Taxpayer or the Taxpayer’s number for an estate is the decedent’s Social Security number
representative. For your protection, the Comptroller requires and includes the federal employer identification number if the
that you file a power of attorney before it will release tax estate has one.
information to your representative. The power of attorney will For other entities Enter the name, address and Social
also allow your representative to act on your behalf to the Security number or federal identification number of the entity.
extent you indicate. Use Form 548, Power of Attorney and Part II - Representative(s)
Declaration of Representative, for this purpose if you choose.
Enter the name(s), address(es) and telephone number(s) of
You may use Form 548 Power of Attorney to appoint one the individual(s) you appoint. Your representative must be an
or more individuals to represent you in tax matters before individual and may not be an organization, firm or partnership.
the Comptroller of Maryland. You may use Form 548 for
any matters affecting any tax or fee administered by the Part III - Tax matters
Comptroller of Maryland, and the power granted is limited to Consider each tax imposed by Maryland for each tax period as
these tax matters. a separate tax matter. Identify the type(s) of tax(es), tax form
We will continue to accept a durable power of attorney and the year(s) or period(s) for which the power is granted.
or any other power of attorney form authorized by You may list any number of years or periods and types of
Maryland Law. taxes on the same power of attorney. You may list consecutive
multiple years or a series of inclusive periods, including
Filing the Power of Attorney quarterly periods, by using “through,” “thru,” or a hyphen. For
You must file the original, a photocopy or facsimile transmission example, “2008 thru 2010” or “2nd 2009 - 3rd 2010.” For fiscal
(fax) of the power of attorney with the Comptroller of Maryland, years, enter the ending year and month, using the YYYYMM
Revenue Administration Division, P.O. Box 1829, Attn: POA, format. Do not use a general reference such as “All years,”
Annapolis, Maryland 21404-1829. The power of attorney must “All periods,” or “All taxes.” The Comptroller of Maryland will
also be filed with government-issued photo identification for consider any power of attorney with a general reference an
the taxpayer, unless representative’s designation is item 1 - 3 invalid document. Representation only applies for the years
(See instruction “Declaration of Representative” for definition or periods listed. If the matter relates to estate tax, enter the
of designation). An acceptable government issued photo date of the Taxpayer’s death instead of the year or period.
identification includes a passport or drivers license. You do not Acts authorized
need to file another copy of Form 548 with other Comptroller of
Maryland officers or counsel who later have the matter under Your signature on Form 548 authorizes the individual(s) you
consideration unless you are specifically asked to provide an designate (your representative or “attorney-in-fact”) generally
additional copy. to perform any act you can perform. This includes executing
waivers and offers of waivers of restrictions on assessment
Revoking a Power of Attorney or collection of deficiencies in taxes, and waivers of notice of
If you previously filed a power of attorney and you want to disallowance of a claim for credit or refund. It also includes
revoke it, you may use Form 548 to change your representatives executing consents extending the legally allowed period for
or alter the powers granted to them by filing the form with assessment or collection of taxes. The authority does not
the Comptroller of Maryland. The new power of attorney will include the power to substitute another representative (unless
revoke the earlier one for the same matters and tax periods specifically added to Form 548) or the power to receive refund
unless you specifically state otherwise. checks.
If you want to revoke a previously executed power of attorney If you do not want your representative to be able to perform
and do not want to name a new representative, you must any of these or other specific acts, or if you want to give your
write “REVOKE” across the top of the first page with a current representative the power to delegate authority or substitute
signature date below this annotation. Then, you must mail another representative, insert language excluding or adding
or fax a copy of the power of attorney with the revocation these acts in the space provided.
annotation to the Comptroller of Maryland. Retention/revocation of prior power(s) of attorney
Completing Form 548 By filing this power of attorney form, you automatically revoke
Part I- Taxpayer InformationFor individuals Enter your all earlier power(s) of attorney on file with the Comptroller
name, Social Security number and street address or post office of Maryland for the same tax matters and years or periods
box. Do not use your representative’s address or post office covered by this document. If you do not want to revoke a prior
box for your own. If a joint return is involved, and you and your power of attorney check the appropriate box in the Retention/
spouse are designating the same representative(s), also enter Revocation of Prior Power(s) of Attorney section of Form 548.
your spouse’s name and Social Security number. You must also attach a copy of any Power of Attorney you want
For a corporation, partnership or association Enter the to remain in effect.
business name, federal employer identification number and Signature of Taxpayer(s)
business address. If the power of attorney for a partnership will For individuals If a joint return is being filed and both spouses
be used in a tax matter in which the name and Social Security will be represented by the same individual(s), both must sign
number of each partner have not previously been sent to the the power of attorney unless one authorizes the other (in
Comptroller, list the name and Social Security number on an writing) to sign for both. In that case, attach a copy of the
attached sheet. authorization. However, if the spouses are to be represented
COM RAD-548 08/19
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