EFO00104                                              
05-20-10 
                                                                    Idaho Tax Commission  

                                                                    Power of Attorney  
1. TAXPAYER FORMATIONIN
 
   *Last name or company legal name                 *Your first name/middle initial                                         *SSN or EIN 

   *Spouse’s last name                              *Spouse’s first name/middle initial                                     *Spouse’s SSN 
   *Address                                                                                                                 Daytime telephone number 
   *City, State, Zip                                                                                                        E-mail address 

2. REPRESENTATIVE(S) - For multiple representatives, attach additional sheets. 
   *Name                                                                                                                    PTIN, EIN or SSN  
   *Firm or company’s legal name                                                                                            Telephone number 
   *Address                                                                                                                 Fax number 
   *City, State, Zip                                                                                                        E-mail address 

3.   TAX MATTERS APPROVED FOR REPRESENTATION 
The above representative is hereby appointed as attorney-in-fact to represent the taxpayer(s) before the Idaho Tax Commission for the following tax 
matter(s). You must identify the tax type, permit number (if applicable), and tax periods. 
 
                                  *Tax Types                                         *State Tax Permit Number                          *Tax Periods/Years 
                                                                            (Required if applicable)                          
                 Individual income tax    Business income tax  
                                                                                                                    
                 Sales & use tax                                                                                   
                                                                                                                    
                 Income tax withholding                                                                                     
                                                                                                                    
               Other tax (specify)________________________________                                                  
 
4. ACTIONS AUTHORIZED  
The representative(s) are authorized to receive and inspect confidential tax information and records, as well as perform any and all actions that the 
taxpayer(s) named above can perform with respect to the specified tax matters listed.  The authority doesn’t include the power to receive refund checks. 
 
Added or deleted actions - List any specific additions or deletions to the actions otherwise authorized in this Power of Attorney: 
 _________________________________________________________________________________________________________________________
__________________________________________________________________________________________________
__________________________________________________________________________________________________
__________________________________________________________________________________________________ 
 
5. REVOCATION/EXPIRATION 
The filing of this Power of Attorney (POA) automatically revokes all prior POAs on file with the Tax Commission for the same matters and tax years 
authorized in this document. 
 
Check here if youdon’t want to revoke prior POA(s):                                          Expiration date (optional): _____________________________   
 
6. SIGNATURE  TAXPAYER(S)OF 
All parties identified in Section 1 MUST sign.  

If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, or trustee on behalf of the taxpayer; I certify that 
I have the authority to execute this form. 
   
 *Name                                                                               Title (If applicable)                                           Date 
                                                                                                                                               
 *Name                                                                               Title (If applicable)                                           Date 

 * Required Information.                                  This form is valid only if all information is complete.   An incomplete form will be returned to you. 
                                                                                            

EFO00104p2 
05-20-10 
                                                 Idaho Tax Commission  
                                                 POWER OF ATTORNEY  
                                          GENERAL INFORMATION  
 
PURPOSE OF FORM 
A Power of Attorney (POA) is a legal document authorizing someone to act as your representative.  You, the taxpayer, 
must complete, sign, and return this form if you wish 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 Tax Commission.  This form can be used for 
any matter affecting a tax administered by the Tax Commission, including audit and collection matters.  It doesn’t apply to 
matters before other state or federal agencies, including the IRS.  This form is effective on the date signed and will remain 
in effect until the expiration date, if specifically designated, or until you revoke it, whichever is earlier.  

SUBMITTING A POA  
You can appoint, change, or add representative(s) at any time by submitting a POA.  If you previously filed a POA with the 
Tax Commission, submitting another POA with the same tax matters and tax periods will automatically replace and revoke 
all previous POAs on file.  If you want to add a representative, but not replace or revoke the previous POA(s), check the 
box in Section 5 and attach a copy of all POAs that are to remain in effect.   
 
REVOKING OR WITHDRAWING A POA 
You may revoke a POA or the representative may withdraw at any time by submitting a copy of the previously executed 
POA with “REVOKE” written across the top of the form with your signature and date.  You can also submit a written 
statement specifying your intention to revoke a POA or withdraw as the representative.  You must sign and date the 
statement and include the name, address, and SSN/EIN of the taxpayer and the name and address of the representatives 
whose authority is being revoked or withdrawn.     

EXPIRATION 
A Tax Commission POA is valid until: 
     •   It expires on a date designated on the POA.  (See Section 5) 
     •   It is revoked by the taxpayer or withdrawn by the representative 
     •   The taxpayer becomes incapacitated and unable to make his own decisions   
     •   The taxpayer’s death 
          
WHO MUST SIGN 
     •   Individuals:  The parties identified in Section 1 must sign. 
     •   Corporation or Association:  An officer having authority to bind the corporation or association must sign. 
     •   Partnership or LLC:  A partner or member who is authorized to act in the name of the partnership or LLC must 
         sign. 
     •   Estate, Trust, or Fiduciary: The personal representative must sign. 
 
FILING THIS FORM 
If you are working with a specific section and/or employee of the Tax Commission, mail or fax the completed POA to that 
section and/or employee.    
 
Otherwise, mail or fax the completed form to:    
 
Idaho Tax Commission 
Accounts Registration Department 
PO Box 36 
Boise ID 83722-0410 
Fax:  (208) 334-5364 
 
TAXPAYER SERVICES:  General tax information 
Local ………………………..….  (208) 334-7660 
Toll free……………………..... (800) 972-7660 
Hearing impaired……………...   (800) 377-3529 
Web site…………………………            tax.idaho.gov