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DOR > Tax Professionals > Power of Attorney Procedures and Revised Form > Frequently Asked Questions - Tax Professionals Frequently Asked Questions - Tax Professionals

Power of Attorney

  1. Can I send in the POA-1 form for my client?
    Yes, POA representatives may send in the POA-1 form for their clients. The POA representative should verify that all information has been properly completed and signed by their clients.
  1. If I complete the POA-1 form, will I begin receiving copies of all letters mailed from the Department to my client?
    No, the POA-1 form does not authorize the POA representative to receive the same correspondence sent from the Department to the taxpayer. Completing a POA-1 form only allows the Department to speak with the taxpayer’s POA representative.
  1. If I electronically file the POA-1 form, how do I put a signature on it? Can I just authorize it via a corresponding e-mail?
    Once the POA-1 form has been completed and signed, the POA representative must scan the POA-1 form into his or her computer. The POA representative can attach the electronic copy and send it via e-mail to the Department.
  1. I’ve entered my company name on the POA-1 form. Can the Department talk with anyone who works at that firm?
    A company cannot be represented on the POA-1 form. By law, the Department can only accept an individual’s name as a POA representative. The Department will not accept a POA-1 form that does not have a designated POA representative from a company.
  1. Can I send the Department the Internal Revenue Service’s POA form as long as it lists the Indiana tax types?
    No, the Department will not accept the Internal Revenue Service’s POA form. The Department will only accept the POA-1 form.

eFile Mandate

  1. To whom does the eFile mandate apply?
    The eFile mandate applies to any professional preparer who filed 100 or more returns for individuals in the previous tax year. The mandate states the current year tax returns must be filed electronically.
  1. If I am part of a firm, how do I determine if the mandate applies to me?
    The mandate will apply to the firm as a whole. Any returns filed from the firm are subject to the mandate. If an individual who is employed by the firm also has a private practice with more than 100 clients, the individual is required to eFile.
  1. What is the penalty for failure to comply with the eFile mandate?
    The state is seeking voluntary compliance, and will actively monitor compliance during the 2009 filing season. We hope to avoid imposing penalties, but some states impose a fine of up to $50 per paper return.
  1. What if my clients refuse to allow me to file their returns electronically?
    Indiana state law requires those practitioners who are affected by the mandate to file their returns electronically. Other states’ practitioners have been successful in such situations by telling their clients up front, before conducting any work for them.
  1. What if my fed-state software doesn’t support the required Indiana forms?
    I-File supports all Indiana individual income-tax forms.

If you have more questions, please call (317) 233-4017.