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The Department of Revenue (“Department”) is updating its power of attorney (“POA”) forms and process. The updates include:
- Revising the Department's current POA form (Form Gen-58)
- Releasing a new POA form needed to revoke an authorized POA (Form Gen-58R)
Revisions to Form GEN-58, Power of Attorney and Declaration of Representative
Retention/Revocation Line Removed. The Department removed the revocation line from Form GEN-58. You will now use Form GEN-58R to revoke POAs previously filed with the Department.
New Form GEN-58R, Power of Attorney Revocation
New Form Used to Revoke POAs. Form GEN-58R revokes POAs previously filed with the Department. A taxpayer may elect to revoke all POAs previously filed with the Department or limit their revocation to certain tax matters. For a POA filed with a spouse (a “joint POA”), you can use the form to revoke the POA for yourself. The joint POA will remain in place for your spouse until revoked by your spouse.
Submitted by the Taxpayer: A GEN-58R submitted by a taxpayer revokes the authority for all representatives shown on impacted POAs. For example, if a taxpayer revokes previously filed POAs for individual income tax, the Department will revoke the authority for all representatives who represented the taxpayer for individual income tax for all tax periods.
Submitted by the Representative: A Form GEN-58R submitted by a representative only revokes the authority for the individual representative submitting the GEN-58R for the taxpayer named on the form. A revocation submitted by a representative does not revoke any POAs on file with the Department for other taxpayers. It also does not revoke the authority of other representatives of that taxpayer.
Multiple Filing Options Available for Powers of Attorney
Form GEN-58 and Form GEN-58R can be completed, signed, and submitted entirely online. The electronic version is the fastest way to establish and revoke a power of attorney. Electronic signatures on Form GEN-58 require a valid email address for every taxpayer and representative listed on the form. After submitting the form, each taxpayer and representative will receive an email from DocuSign requesting an electronic signature. Once all required signatures are received, the Form GEN-58 will be sent to NCDOR for processing.
You can also submit Form GEN-58 and Form GEN-58R by mail or fax. Taxpayers and representatives submitting a Form GEN-58 by mail or fax should use the updated version of Form GEN-58, available on the Department’s website. Using an outdated version of the form will lead to delays in processing.
Additional Information
Additional guidance regarding these updates is available on the Department's website:
If you have any questions about this notice, you may call the N.C. Department of Revenue Customer Service line at 1-877-252-3052 (7:00 am until 4:30 pm EDT, Monday through Friday).
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