IDOR News & Updates - May 29, 2026
IDOR Power of Attorney: Essential Information
Understanding when a Power of Attorney (POA) is required helps ensure that confidential tax information is shared appropriately.
For individual tax matters, IDOR requires a valid Power of Attorney (POA) on file before speaking with anyone other than the taxpayer.
For business tax matters, a POA is typically not necessary, as most business representatives are already authorized to receive information.
Understanding & Submitting a Power of Attorney Form
What Is a Power of Attorney (POA)?
A POA authorizes an individual to act on behalf of a taxpayer in matters before IDOR. Whether you’re a CPA, attorney, enrolled agent, or other representative, submitting the correct authorization ensures IDOR can communicate with you about your client’s tax matters.
Planning Ahead
IDOR encourages taxpayers to plan ahead.
If taxpayers become physically or mentally incapacitated, they may no longer have the legal ability to sign a POA. A pre‑existing durable power of attorney can help ensure a trusted agent can continue handling financial and tax matters if the taxpayer later becomes unable to act.
A durable POA must grant sufficiently broad authority—or explicitly include tax matters—to be used for Illinois tax representation. If key tax details (such as tax type or periods) are missing, IDOR may require the agent to complete an additional authorization form.
If an appropriate durable POA does not exist, a representative may need to be legally appointed as a guardian or fiduciary by a court before IDOR can recognize the individual.
🗂️ 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:
You cannot sign forms or represent them beyond that filing.
No additional form is required.
2) Fiduciary (Executor, Trustee, Guardian, etc.)
If you are legally managing a taxpayer's affairs due to death, incapacity, or another fiduciary role, use:
Do not use a POA form.
This form establishes your legal relationship to the taxpayer (e.g., an estate administrator or conservator).
3) Full Representation
For broad authority across multiple matters or years, representatives must use:
This form authorizes you to:
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Speak with IDOR staff
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Receive taxpayer information
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Sign certain forms on the taxpayer's behalf
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Represent the client in audits, hearings, or compliance matters
Form Summary
| Role |
Required Form |
Key Authority |
| Third-Party Designee
|
None |
Limited discussion of tax return |
| Fiduciary |
IL‑56 |
Legal representative for taxpayer |
| Tax Rep (Full Authority) |
IL‑2848 |
Full representation rights |
🧾 Using a Multi-State POA Form?
IDOR accepts multi-state POA forms if they:
If the document does not explicitly authorize tax representation, a supplemental Form IL-2848, Power of Attorney may be required.
🚀 How to Submit Your Forms
Processing time is normally up to 3 business days for electronic submissions.
MyTax Illinois (Recommended)
Email
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Send completed PDFs to: REV.POA@illinois.gov
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You will receive an approval confirmation
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Not a secure method — avoid including sensitive ID numbers
Fax
Mail
| Illinois Department of Revenue |
| POA Form 3-252 |
| PO Box 19001 |
| Springfield, IL 62794-9001 |
📞 Need Assistance?
We're here to help!
For detailed instructions, visit the POA page:
🔗 tax.illinois.gov/taxprofessionals/powerofattorney.html
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