Alabama Power of Attorney Tax Form | How to Complete & Submit POA in Alabama

An Alabama power of attorney form is a legal document that authorizes an individual—an agent or attorney—to act on your behalf in specific matters. For taxpayers, this often means allowing a trusted representative to file taxes, respond to audits, or communicate with the Alabama Department of Revenue. This legal arrangement guarantees the secure management of your financial matters, particularly when you are unavailable or need expert assistance.

The specific form used for tax-related representation in Alabama is Form 2848A, officially titled the Alabama Tax Power of Attorney. This form allows individuals and businesses to grant authority to professionals like CPAs, attorneys, or enrolled agents to access tax account information, submit documentation, and represent the taxpayer before state authorities. Unlike a general attorney form, Form 2848A is restricted to tax-related issues only.

Comprehending and accurately filling out this document guarantees the legal recognition of your agent's authority. In this guide, we'll walk through the POA process in Alabama—from form completion to submission—while explaining how to avoid common mistakes and comply with state laws and signing requirements.

State Tax Agency Overview

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The Alabama Department of Revenue (ALDOR) is the official state agency responsible for administering and enforcing state tax laws. Established to collect taxes and manage compliance across individual and business accounts, ALDOR is central in processing tax returns, conducting audits, and ensuring all residents and businesses meet their obligations under Alabama’s tax code.

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By submitting a power of attorney form such as Form 2848A, you grant your representative the authority to engage directly with ALDOR on your behalf. This means they can access your tax account, request confidential information, and negotiate on your behalf regarding financial matters, penalties, or payment plans.

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ALDOR’s Core Responsibilities Include:

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• ALDOR processes and audits tax returns filed by individual taxpayers and business entities.

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• It collects all central state taxes, including income, sales, use, and corporate taxes.

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• The agency enforces state rules to ensure full compliance with Alabama’s tax code.

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• It manages taxpayer accounts, including updates, adjustments, and handling payment plans or penalty abatement requests.

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• ALDOR reviews and records submitted power of attorney forms to determine whether an agent has the legal authority to act on a taxpayer’s behalf.

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• The department operates the My Alabama Taxes (MAT) portal, which allows taxpayers and authorized agents to view account details, file taxes, and track correspondence.

Who Can Use a POA in Alabama

Various parties in Alabama can use a power of attorney form to authorize someone else to act on their behalf in tax-related situations. The form clearly defines the agent’s authority and ensures legal compliance under state laws.

Individuals

Any adult taxpayer—whether residing in Alabama or not—can use Form 2848A to appoint an attorney in fact to represent them in state tax matters. Typically, ALDOR steps in to assist in the following situations: 

• The taxpayer requires assistance during a tax audit or investigation.
  
  
• An elderly or medically fragile person may become incapacitated and need someone to manage their financial matters.
  
  
• A parent or legal guardian must manage state tax issues for a minor child.
  
  

Business Owners

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Business entities such as LLCs, corporations, partnerships, and sole proprietorships can also use the POA form for Alabama taxes. An authorized person, such as a business owner, partner, or officer, must sign the document. Through this form:

• The appointed agent may submit tax forms, request audits, and handle financial matters on the business’s behalf.
  
  
• A business may authorize a representative to communicate directly with the Alabama Department of Revenue.
  
  

Tax Professionals

Licensed tax professionals—including Certified Public Accountants (CPAs), attorneys, and enrolled agents—can act as representatives under Alabama's POA rules. When properly authorized:

• These professionals can access the taxpayer’s confidential account information and file taxes on their behalf.
  
  
• They can respond to notices, resolve compliance issues, and submit legal documents related to state taxes.
  
  

In all cases, the designated agent must be legally competent and follow Alabama’s laws and signing requirements when exercising authority on the principal’s behalf.

Alabama POA Form Overview

The correct power of attorney form must be used to legally authorize someone to act on your behalf in Alabama tax matters. Alabama requires Form 2848A for state tax representation, officially titled the Power of Attorney and Declaration of Representative. This legal document grants an agent the ability to communicate with the Alabama Department of Revenue, access confidential account records, and handle various financial matters within the scope defined by the taxpayer.

The correct attorney form is essential because the state does not accept the federal IRS Form 2848 for state-level tax issues. Each document is subject to specific state laws and must adhere to Alabama's signing requirements, which include explicit language about the tax periods and the authority granted. The form suits individuals and business owners who must establish representation in ALDOR dealings, such as audits, appeals, or payment plan negotiations.

Official Form Name: Form 2848A (Rev. 9/18)—Alabama Department of Revenue Power of Attorney and Declaration of Representative

This form is the only POA document recognized by ALDOR for authorizing third-party representation in state tax matters. It must be completed, signed, and submitted before your agent can legally act on your behalf.

How to Complete the Alabama POA Form

Filling out Form 2848A correctly ensures your representative can legally act on your behalf. The form consists of two main sections:

• Part I: Power of Attorney (completed by the principal)
  
  
• Part II: Declaration of Representative (completed by the agent)
  
  

Follow these steps to complete the form:

1. Provide Taxpayer Information (Part I, Section 1)

• Enter the principal’s full legal name and complete mailing address.
  
  
• Include your Social Security Number (SSN) for individuals or Employer Identification Number (EIN) for businesses.
  
  
• Add a daytime phone number where you can be reached.
  
  
• For joint tax filers, each spouse must complete a separate Power of Attorney (POA) form, even if they are appointing the same agent.
  
  

2. Identify the Representative(s) (Part I, Section 2)

• Enter the full name, mailing address, phone number, and fax number (if available) for the attorney in fact or agent.
  
  
• You may appoint multiple representatives, but each must be listed separately.
  
  
• Indicate whether the representatives may act independently or must act jointly.
  
  

3. Specify Tax Matters (Part I, Section 3)

• List the type of tax (e.g., individual income, business privilege, sales tax).
  
  
• Include the corresponding Alabama form numbers (e.g., Form 40, Form 20C).
  
  
• Provide the tax years or periods covered—avoid vague terms like "all years" or "all taxes."
  
  

4. Define the Acts Authorized (Part I, Section 4)

• Review the standard powers included with the form.
  
  
• Check boxes to grant additional authority, such as:
  
  
  
  • Disclosure to third parties
    
    
  • Substitution or addition of other representatives
    
    
  • Authority to sign specific tax returns
    
    
• Include any limitations or special instructions in the space provided.
  
  

5. Address Prior POA Forms (Part I, Section 5)

• By default, filing a new Form 2848A revokes any prior Alabama POA for the same matters.
  
  
• To retain an existing POA, check the box and attach a copy of the prior document you wish to keep in effect.
  
  

6. Sign and Date the Form (Part I, Section 6)

• The principal must sign and date the form.
  
  
• For businesses, an authorized officer must provide their title and signature.
  
  
• The signature must meet Alabama’s signing requirements—either notarized by a notary public or witnessed by two individuals not named as agents.
  
  

7. Representative Declaration (Part II)

• Each agent must complete Part II by declaring their professional credentials (e.g., CPA, attorney).
  
  
• They must provide their licensing jurisdiction or enrollment number.
  
  
• Each representative must sign and date the declaration under penalty of perjury.
  
  

When this form is filled out correctly and completely, it serves as a secure legal agreement that allows the agent to act within the defined scope on the taxpayer’s behalf while complying with Alabama’s state rules and laws.

How to Submit the POA Form in Alabama

Once completed, Form 2848A must be submitted to the Alabama Department of Revenue before your agent is permitted to represent you. Submission must be timely, especially in audits, appeals, or payment plan requests. Remember to retain a copy of the signed document for your records and verify that all signing requirements have been met.

You can submit the power of attorney form using the following methods:

• By Mail: Send the completed form to the Alabama Department of Revenue at P.O. Box 327464, Montgomery, AL 36132-746. Use the correct address for your tax issue, which may vary by division.
  
  
• By Fax: Fax the signed form to the Department’s official number:
  334-242-8914. This method is often preferred for quicker processing in urgent cases.
  
  
• Online Portal (If Applicable): Some users may be able to submit documentation through the My Alabama Taxes (MAT) portal. If available for your tax type, upload the form securely under your MAT account. Contact the department or check the portal for eligibility.
  
  
• In Person: If you require in-person confirmation or assistance, you may deliver the form to a local ALDOR office. Check operating hours and locations on the Alabama Department of Revenue website.
  
  

Once submitted, the department typically processes the form within 2 to 4 weeks, although timeframes may vary based on volume. To confirm processing, you or your agent may call the relevant division or check your account through the MAT portal.

How Long a POA Is Valid / How to Revoke It

How Long a POA Remains Valid in Alabama

The validity of an Alabama power of attorney form lasts until the principal revokes it, a new POA replaces it, or the taxpayer passes away. Unlike some states, Alabama does not automatically assign an expiration date to Form 2848A. The agent’s authority continues indefinitely unless specific limits are stated in the form.

Key points about POA validity:

• A properly completed Form 2848A remains in effect until explicitly revoked.
  
  
• The document can be limited to certain tax years or periods—if so, the authority ends after that timeframe.
  
  
• If the principal becomes incapacitated, a durable power of attorney may continue. Still, Form 2848A only covers tax matters and does not override other legal documents like a living will or a general attorney form.
  
  
• Upon the death of the principal or agent, the power of attorney is automatically terminated.
  
  

How to Revoke an Alabama Tax Power of Attorney

Revoking a power of attorney form is a formal process to terminate your agent’s authority. In writing, you must inform the Alabama Department of Revenue to ensure your account is no longer accessible to the former representative.

Ways to revoke a POA:

• Submit a New Form 2848: If you file a new POA for the same tax matters, it automatically revokes any previous POA forms, unless you explicitly check the box in Section 5 to retain earlier authorizations.
  
  
• Send a Written Revocation Statement: You may write a signed letter stating that you wish to revoke a previously submitted Form 2848A. The statement must include:
  
  
  
  • Your name, address, and tax ID number
    
    
  • The representative’s name and contact information
    
    
  • A clear description of the tax matters and periods being revoked
    
    
  • Your signature and the date
    
    
• Allow the POA to Expire (If Time-Limited): If the form specifies limited dates or tax years, no formal revocation is required after the agent’s authority naturally ends.
  
  

Processing typically takes 1–2 weeks, but it’s best to follow up with ALDOR if urgent action is needed.

State vs. Federal POA

Understanding the difference between state and federal power of attorney forms is crucial when authorizing a representative to act on your behalf for tax matters. Each form—Alabama Form 2848A and IRS Form 2848—serves a specific purpose and follows different rules. Here's a detailed comparison to help you use the correct document in the proper context:

• Governing Authority Matters: Alabama Form 2848A is issued by the Alabama Department of Revenue (ALDOR), while IRS Form 2848 is governed by the Internal Revenue Service (IRS). Each agency requires its own version for legal recognition.
  
  
• Use Case Is Tax-Jurisdiction Specific: Use Alabama’s attorney form only for state tax matters, such as sales or income tax owed to ALDOR. Use the IRS version for federal tax matters, including audits or collections by the IRS.
  
  
• Accepted Activities Differ by Form: Form 2848A lets your attorney-in-fact handle audits, request information, and manage tax payments for state taxes. The federal form allows representation before the IRS for audits, appeals, and return filings.
  
  
• Each Form Has a Unique Name and Version: The official Alabama power of attorney tax form is Form 2848A (Rev. 9/18). The IRS version is Form 2848 (Rev. 3/2021 or the latest). These are separate legal documents, not substitutes.
  
  
• Submission Channels Are Not the Same: You must submit the Alabama POA to ALDOR via mail, fax, or the My Alabama Taxes portal. The IRS form must go to the CAF Unit through designated federal channels.
  
  
• Jurisdiction Limits Each Form’s Use: Each POA is valid only within its legal jurisdiction. Form 2848A is for Alabama tax purposes only, while the IRS form applies exclusively to federal tax situations.
  
  
• Signing Requirements Differ by Form: Alabama requires the power of attorney form to be either notarized or signed by two witnesses. The IRS form only requires signatures from the taxpayer and the agent, with no notarization.
  
  
• They Are Not Interchangeable: You cannot use the IRS POA for state matters, and you cannot use the Alabama POA for federal tax representation. Both forms are often necessary to fully establish a representative’s authority across all tax levels.

When dealing with state and federal taxes, filing each form separately to comply with the applicable state rules and federal laws is essential. This ensures your agent's authority is valid in both jurisdictions.

Common Mistakes to Avoid

The Alabama Department of Revenue may delay processing or reject a power of attorney form if filed incorrectly. To guarantee acceptance of your document and the validity of your agent's authority, steer clear of these common mistakes:

• Using the Wrong Form: Many taxpayers mistakenly file the IRS’s Form 2848 for state matters. Alabama only accepts its Form 2848A for state tax issues.
  
  
• Submitting an Outdated Version: Always use the most current version of Form 2848A. As of this writing, the correct form is the Rev. 9/18 version published by ALDOR.
  
  
• Leaving Required Fields Blank: Missing information—such as the tax type, period, or agent’s contact details—can cause processing delays or rejection.
  
  
• Failing to Meet Signing Requirements: Alabama requires the form to be either notarized by a notary public or witnessed by two unrelated adults. Unsigned or improperly signed forms are invalid.
  
  
• Being Too Vague About Tax Matters: General phrases like "all years" or "all taxes" are not accepted. You must specify exact tax types (e.g., individual income tax) and tax years (e.g., 2022, 2023).
  
  
• Allowing an Unauthorized Person to Sign: Only the principal (or an authorized owner or officer for business entities) may sign the form. An agent may not self-authorize.
  
  
• Incorrect Assumptions About Duration: The attorney form remains valid indefinitely unless you include a time limit. If that’s not your intent, include specific expiration terms.
  
  
• Failing to Revoke a Previous POA: If a new form replaces an old one, check the revocation box in Section 5 or attach a formal revocation request.
  
  

By carefully reviewing these points, you can avoid the most common obstacles and ensure your legal document complies with Alabama state rules.

FAQs

What is a power of attorney for Alabama income tax?

A power of attorney for Alabama income tax allows a taxpayer (the principal) to authorize a trusted agent or attorney to represent them in matters related to state income tax. This includes accessing confidential account information, communicating with the Alabama Department of Revenue, and filing taxes on the taxpayer’s behalf. The appropriate form for this is Form 2848A.

How can I submit taxes on behalf of a power of attorney?

To file taxes as a representative, you must submit a completed and properly signed Form 2848A to the Alabama Department of Revenue. Once accepted, this legal document allows you to access the taxpayer’s records, submit tax returns, and manage correspondence. You must follow Alabama’s state rules, including signing requirements, and ensure the form is either notarized or witnessed by two individuals.

What is the A-4 tax form in Alabama?

The Alabama A-4 form is distinct from the power of attorney form. Employees use a withholding exemption certificate to indicate how much tax should be withheld from their paychecks. The certificate is submitted to an employer—not the Department of Revenue—and has no relationship to the attorney form used for tax representation.

What is the IRS form for a power of attorney?

The IRS power of attorney form is Form 2848. It authorizes someone to represent a taxpayer in federal tax matters before the Internal Revenue Service. It is not valid for tax matters in Alabama. To represent a taxpayer in Alabama, you must use Form 2848A instead. Each state may have its statutory power of attorney form, so always verify the specific requirements for that state before appointing a representative.

What is a durable Alabama power of attorney?

An Alabama durable power of attorney allows the agent to continue acting on the principal’s behalf even if the principal becomes mentally or physically incapacitated. This type of POA is broader than the tax-specific Form 2848A and can include authority over financial, legal, or healthcare matters, depending on how the attorney's documents are drafted.

What is a medical power of attorney?

A medical power of attorney is a legal form that allows a designated person to make medical decisions on the principal’s behalf if the principal cannot communicate or make choices themselves. This type of POA is often used in medical decision-making or end-of-life care and may be part of a broader living will or healthcare directive.

Where can I download Alabama POA forms?

You can download Form 2848A directly from the Alabama Department of Revenue website. Please ensure you are using the latest version—Rev. 9/18 as of this writing—kindly double-check the state rules before submitting. You can often find related attorney documents, such as general or medical power forms, on official legal aid sites or through licensed attorneys.

Conclusion 

Submitting an Alabama power of attorney tax form—specifically Form 2848A—is necessary when a taxpayer wishes to authorize a representative to act on their behalf concerning Alabama taxes. This document is essential when the taxpayer cannot manage tax obligations directly and needs to grant legal authority to an attorney, CPA, or other qualified agent. The form number and tax year must be indicated, and the designation of the representative should reflect the scope of authority granted, including any limitations. Whether you're representing a person, business, trustee, or estate, completing this form correctly helps establish a legitimate and recognized tax relationship. 

Alabama's tax power of attorney form is designed explicitly for tax-related activities, unlike a general or medical power of attorney used for health care or personal decisions. It doesn't let your agent decide on your property, life, or death, and it can't be used in court or to sign contracts outside the tax office. You can revoke this power anytime if you notify the office and submit a new declaration. The taxpayer or entity must verify all information, especially the address, telephone number, and subject of authority.

To ensure proper execution, the principal and the representative must sign the attorney form, and any involved spouse or business partner should fully understand the agreement. Alabama law requires the form to be notarized or witnessed appropriately to maintain its legal standing. Once processed, your attorney gains access to your account, can disclose or review confidential tax data, and may accept notices or checks on your behalf, depending on your outlined limitations. 

Alabama POA Download Checklist

• Download the latest version of Form 2848A (Rev. 9/18) from the Alabama Department of Revenue website.

• Confirm that the principal’s name, address, and tax ID are correct.

• Include the complete contact information for your agent or attorney-in-fact.

• List the tax matters, form numbers, and tax years covered.

• Check the boxes in Section 4 if you are granting additional powers (e.g., to sign returns).

• Decide whether to revoke prior POA forms in Section 5.

• Ensure the signature meets Alabama’s state rules—either notarized or witnessed by two individuals.

• Make sure each agent completes and signs Part II of the form.

• Submit the form via mail, fax, in person, or the MAT portal (if available).

• Retain a copy for your records and follow up in 2–4 weeks to confirm processing.