Skip to main content
Language Translation
Governor Mike Braun
  Close Menu

Power of Attorney

Power of Attorney (POA) grants a chosen authority access to an individual’s personal information and the ability to act on their behalf in certain capacities. To elect a POA representative, an individual is required to submit a Form POA-1 to the Indiana Department of Revenue (DOR) by uploading an electronic Power of Attorney (ePOA) on INTIME or by mailing or faxing in a copy of the original paper form. DOR’s Power of Attorney, Form POA-1, has been updated, and no longer includes an expiration date. Customers requesting a new POA should begin using the updated form that does not have a 5-year expiration date. The prior version will continue to be accepted through Dec. 31, 2025, but will not expire.

INTIME streamlines the establishment of a POA relationship between individuals and POA representatives, enabling the representatives to view an individual’s account information and correspondence, pay taxes and bills, register tax accounts, file business taxes, and securely message DOR Customer Service. Get started with the ePOA guides for Tax Practitioners and/or Clients.

DOR created this video to help explain the process of submitting an ePOA.

Submitting an ePOA

Through INTIME, tax preparers also have the ability to:

  • View and manage multiple customers under one login
  • File returns, make payments and view file and payment history for clients
  • View and respond to correspondence for clients
  • Request electronic Power of Attorney from clients to act on their behalf
DOR will verify the signer of the Form POA-1. If the person who signed the document is not an authorized party (responsible person), DOR will not be able to discuss the account.

Review and update your Responsible Person on INTIME

DOR employees can only speak with a POA representative about specific tax type(s) and period(s) indicated on a completed and received POA-1. Form POA-1 does not need to be notarized.
Form POA-1
Power of Attorney can be revoked for one or more agents, permanently or for specific tax period(s) and/or tax type(s), by completing Form POA-R.
Form POA-R

Power of Attorney Frequently Asked Questions

Although a tax practitioner may have a POA to manage a client’s tax accounts, an electronic Power of Attorney (ePOA) is needed to ensure the security of a client’s INTIME account information.

Requesting ePOA access is done through a tax practitioner’s INTIME account. To initiate an ePOA access request in INTIME, click the “All Actions” or “Preparer Actions” tab, then select the “Request POA Access” link and follow the prompts. The client will be notified that the request has been submitted and can log in to their INTIME account to review and approve.

Once approved by the client, you will be able to see the same information and perform the same actions in INTIME as your client.

Step-by-step guides for Tax Practitioners and Clients are available to help with approving ePOA via INTIME and authorizing tax practitioner access to a client’s tax account(s).

The best way to proceed is to have the client create a logon for their INTIME account. If the client does not have the information on hand to validate the account, they may request a “Welcome Letter,” which will be mailed to them.

Step-by-step guides for Tax Practitioners and Clients are available to help with approving ePOA via INTIME and authorizing tax practitioner access to a client’s account(s).

An INTIME ePOA is equivalent to a Form POA-1 for the purpose of discussing tax matters. DOR reserves the right to request a Form POA-1 in certain circumstances. Generally, a Form POA-1 is not required if DOR has an approved INTIME ePOA access request on file. The INTIME ePOA only allows clients to approve access to the accounts currently in INTIME. A Form POA-1 may be needed for other tax types.

If your client does not have the ability to access INTIME to approve your request, an access request letter will be mailed to their legal address on file with DOR. The letter can be used to approve the ePOA and your access request to INTIME.

POA representatives should mail or fax their client’s signed Form POA-1 to:

Indiana Department of Revenue
P.O. Box 7230
Indianapolis, IN 46207-7230
Fax: 317-615-2605

A PDF file may also be attached to an INTIME message.

No, the Form POA-1 does not authorize the POA representative to receive the same correspondence sent from DOR to the customer. Completing a Form POA-1 only allows DOR to speak with the customer’s POA representative.

No, a company cannot be listed on a Form POA-1 as the customer’s representative. By law, DOR can accept only an individual’s name as a POA representative. A Form POA-1 without an individual listed as the customer’s designated POA representative will not be accepted.

No, DOR will not accept the IRS’s POA form. A Form POA-1 must be completed and submitted to DOR.

The POA does not expire. A new Form POA-1 must be completed only if the taxpayer chooses to change their designated representative who can communicate on their behalf with the department.

Yes, a Form POA-1 is still used for Power of Attorney, but it does not allow access to client accounts in INTIME. An ePOA is needed to ensure the security of a client’s INTIME account information.

The Form POA-1 is designed for only one customer name. If applicable, you must use a separate form for a spouse. Every customer is considered an individual for a Form POA-1.

Additional Resources

Contact Us

Indiana Department of Revenue
P.O. Box 7230
Indianapolis, IN 46207-7230
Phone: 317-232-2240
Fax: 317-615-2605