IDOR Power of Attorney: Essential Information
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Without a valid POA on file, IDOR cannot discuss confidential taxpayer information—even with the taxpayer's accountant or legal representative.
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What is a Power of Attorney (POA)?
A Power of Attorney (POA) authorizes an individual to act on behalf of a taxpayer in matters before the Illinois Department of Revenue (IDOR). Whether you’re a CPA, tax attorney, enrolled agent, or other representative, submitting the correct form is essential to ensure IDOR can communicate with you about your client’s account.
🗂️ Types of Authorization
Understanding what level of access you need determines which form to use:
1) Third-Party Designee
If a taxpayer checked the "third-party designee" box on their return and included your info, you can:
2) Fiduciary (Executor, Trustee, Guardian, etc.)
Use Form IL‑56 (Notice of Fiduciary Relationship). Do not use a POA. This form establishes your legal relationship to the taxpayer (e.g., an estate administrator or conservator).
3) Full Representation
Need to act on a taxpayer’s behalf across multiple matters or tax years? Use Form IL‑2848 (Power of Attorney). This form grants permission for:
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Speaking with IDOR staff
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Receiving taxpayer information
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Signing forms on behalf of your client
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Representing the client in audits or hearings
📋 Form Summary
| Role |
Required Form |
Key Authority |
| Third-Party Designee
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None |
Limited discussion of tax return |
| Fiduciary |
IL‑56 |
Legal representative for taxpayer |
| Tax Rep (Full Authority) |
IL‑2848 |
Full representation rights |
🚀 How to Submit Your Forms
Choose the option that works best for you. Processing time is typically up to 3 business days for electronic methods.
✅ MyTax Illinois
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Best option for security and speed
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Upload one PDF per submission
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No login required — use “Power of Attorney” under Additional Services
📧 Email
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Send completed PDFs to: REV.POA@illinois.gov
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You’ll get an approval confirmation if accepted
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⚠️ Not a secure method — avoid using for sensitive ID numbers
📠 Fax
📬 Mail
| Illinois Department of Revenue |
| POA Form 3-252 |
| PO Box 19001 |
| Springfield, IL 62794-9001 |
🧾 Using a Multi-State POA?
IDOR accepts multi-state POAs as long as they:
📞 Need Assistance?
We're here to help!
For detailed instructions, visit the POA page:
🔗 tax.illinois.gov/taxprofessionals/powerofattorney.html
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