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

When managing state tax matters, taxpayers sometimes need help from a trusted professional. Whether you're struggling to handle your tax filings or are a business owner navigating complex financial obligations, the power of attorney form is an essential tool that allows someone else to legally act on your behalf before the Arkansas Department of Finance and Administration.

The Arkansas tax power granted by this document allows an appointed representative—known as an agent or attorney-in-fact—to handle key responsibilities such as filing returns, communicating with the tax office, making payments, or even disputing assessments.

Whether you authorize a CPA, enrolled agent, attorney, or another trusted individual, understanding how to complete, submit, and manage this form properly is crucial. This guide walks you through everything you need to know, from the Arkansas Department of Finance and Administration role to detailed filing steps, expiration timelines, revocation procedures, and how it compares to the federal IRS Form 2848.

State Tax Agency Overview: Arkansas Department of Finance and Administration

The Arkansas Department of Finance and Administration (DFA) is the lead agency for administering taxes and handling official taxpayer communications in Arkansas. This state-level agency oversees income tax processing and collections and tax compliance enforcement.

Below are the core responsibilities of the Arkansas DFA's Revenue Division—the office that manages tax filings, payments, and representation documents like the Power of Attorney form:

• Administering state tax laws: Oversees the enforcement of individual and business tax statutes.
  
  
• Processing tax returns: Handles incoming income, sales, withholding, and corporate tax filings.
  
  
• Managing collections: Pursues unpaid tax payments and coordinates payment plan arrangements.
  
  
• Receiving Power of Attorney forms: Accepts and processes official documents appointing agents to act on behalf of taxpayers.
  
  
• Providing taxpayer services: Offers support via the state tax office, including account assistance and refund inquiries.
  
  
• Issuing tax notices: Sends assessments, balances due, or compliance-related notices to taxpayers.
  
  
• Maintaining taxpayer accounts: Manages data for individuals, businesses, trusts, and estates related to state tax matters.
  
  

The DFA is the only state authority empowered to accept or reject a power of attorney form for Arkansas tax purposes. Understanding its structure and function ensures that your POA submission is directed to the correct department and handled efficiently.

Who Can Use a POA in Arkansas?

The Arkansas Power of Attorney form can be used by a wide range of individuals and entities who need to appoint someone to act on their behalf in tax matters. Below are the primary groups eligible to use this legal document, along with details about who may be authorized to represent them.

Taxpayers Who Can Appoint a Representative

Any Arkansas taxpayer may authorize a third party to represent them in communications with the Arkansas Department of Finance and Administration, including the following:

• This category includes individual taxpayers, residents, and non-residents with Arkansas income.
  
  
• Married couples filing jointly or separately are also included in this category.
  
  
• This category includes small business owners, sole proprietors, and self-employed individuals.
  
  
• The state tax obligations apply to corporations, partnerships, and LLCs.
  
  
• Fiduciaries, such as executors of estates or trustees for trusts, also fall under this category.
  
  

To do so, the taxpayer must complete the official power of attorney form, including all required details and signatures.

Authorized Agents and Representatives

The person or entity appointed to act on the taxpayer's behalf is the agent or representative. Arkansas allows various parties to be designated as agents, including the following:

• Certified Public Accountants (CPAs)
  
  
• Enrolled Agents (EAs)
  
  
• Attorneys licensed to practice law
  
  
• Tax preparers or advisors
  
  
• Other individuals trusted by the taxpayer (e.g., family members or business partners)
  
  

Note: While you can technically authorize anyone, choosing a qualified professional for complex or high-stakes tax matters is best.

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When a Business or Organization Uses POA

Businesses may use a power of attorney to appoint a person to manage their Arkansas tax responsibilities. This is especially common when:

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• An outside accounting firm is managing ongoing tax filings and payments.

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• A corporate officer delegates responsibility to another employee.

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• A business is undergoing an audit or collection action and needs legal representation.

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In these cases, the POA must be signed by a person with authority to act for the business (e.g., president, partner, or CFO).

Arkansas POA Form Overview

The Arkansas Power of Attorney (POA) Form, officially known as AR-2848, is a crucial legal document that allows a taxpayer to authorize someone else to manage their state tax matters. Here is a clear overview of its key features and functions:

• Official Form Name: The document's official name is Power of Attorney and Declaration of Representative.
  
  
• Form Identification: The form is labeled AR-2848 and is recognized only for Arkansas state tax matters.
  
  
• Issuing Authority: The Arkansas Department of Finance and Administration (DFA), Revenue Division, issues and processes this form.
  
  
• Primary Purpose: The form authorizes a representative to act on the taxpayer’s behalf in dealing with the DFA.
  
  
• Scope of Use: The POA covers tax filings, audits, payment plans, collections, and refund inquiries.
  
  
• Submission Methods: Taxpayers can submit AR-2848 to the DFA by mail or fax for processing.
  
  
• State-Specific Authority: The form only grants authority for Arkansas tax issues and does not apply to federal tax matters.
  
  
• Representative Requirements: Any individual or professional contacting the DFA on someone else’s behalf must have a completed AR-2848.

This form is essential for anyone who needs to legally act on behalf of a taxpayer in Arkansas tax matters.

How to Complete the Arkansas POA Form (AR-2848)

Filling out the Arkansas Power of Attorney form (AR-2848) correctly is essential because it guarantees that your representative can act on your behalf without delays. The completed form must include all required fields and signatures to be accepted by the Arkansas Department of Finance and Administration.

Follow this step-by-step process to complete your attorney form accurately:

1. Download the Official Form

• Visit the Arkansas DFA website and search for “Form AR-2848.”
  
  
• Download and open the PDF version using Adobe Reader or another PDF editor.
  

2. Enter Taxpayer Information

Fill out the taxpayer’s details, including:

• Full legal name
  
  
• Mailing address
  
  
• Phone number
  
  
• Taxpayer Identification Number (e.g., SSN or EIN)
  
  
• Date of submission
  
  

Note: Ensure all identifying information is accurate and matches state records.

3. List the Appointed Representative(s)

Include full details of the agent(s) or representative(s) you’re appointing:

• Name and business name (if applicable)
  
  
• Mailing address
  
  
• Phone and fax number
  
  
• CAF Number or PTIN (if a tax professional)
  
  

You can designate multiple individuals, but it's crucial to list them.

4. Specify the Tax Matters and Periods

Indicate what tax areas and filing periods the POA applies to:

• Tax type: Individual income, corporate income, sales tax, etc.
  
  
• Arkansas account number(s), if known
  
  
• Periods (e.g., “2023 through 2025”)
  
  

If left blank, the DFA may reject the completed form for being too vague.

5. Describe the representative's authority.

Clearly state what powers you're giving your representative. Common permissions include:

• Receiving tax information
  
  
• Discussing tax filings
  
  
• Setting up payment plans
  
  
• Handling account inquiries
  
  
• Appearing in audits
  
  

If you want to limit authority, specify what actions your agent canNOT perform.

6. Sign and Date the Form

The taxpayer must sign and date the form to validate it. In cases involving

• Married couples: Both spouses must sign if they are appointing a representative.
  
  
• Businesses: A corporate officer, partner, or authorized manager must sign.
  

7. Representative Declaration

Each appointed agent must complete the declaration section, certifying they are authorized and eligible to represent the taxpayer. The declaration section must include the signature, date, and the taxpayer's designation (e.g., CPA, attorney, or family member).

8. Keep a Copy

Before submitting the form, make a copy for your records. It may be useful during future tax matters or if the DFA requests verification.

You are prepared to submit your completed power of attorney form to the department. We'll cover those instructions next.

How to Submit the POA Form in Arkansas

Once you’ve completed the Arkansas Power of Attorney form (AR-2848), it must be submitted to the Arkansas Department of Finance and Administration (DFA) for processing. Depending on your preference and urgency, you have three options for filing the document.

Submit by Mail

You can mail the completed form to the DFA’s Revenue Division.

• Address it to:
  Arkansas Department of Finance and Administration
  Revenue Division – Special Programs
  P.O. Box 1272
  Little Rock, AR 72203-1272
  
  
• Ensure that all pages of the form are included and signed.
  
  
• Use certified mail if you want proof of delivery.
  
  
• Expect processing times of 2–4 weeks, depending on volume and time of year.
  
  

Submit by Fax

Submitting by fax is a faster alternative to mailing.

• Fax the form to the DFA Revenue Division at (501) 683-1161
  
  
• Include a cover sheet indicating it's a power of attorney form submission.
  
  
• Double-check that all information, including signatures and tax periods, is legible.
  
  

In-Person Submission

For urgent or sensitive submissions, you may deliver the form directly.

• Visit:
  
  Arkansas DFA – Revenue Office,
  1509 West 7th Street,
  Little Rock, AR 72201
  
  
• Check the DFA office locator for local branch availability or updated hours.
  
  
• Bring a printed, signed power of attorney form and, if applicable, a copy of your government-issued ID.
  
  

After Submission

Once the form is received:

• The DFA will review it to ensure it's complete, signed, and valid.
  
  
• If accepted, your appointed representative will be authorized to act on your behalf in tax matters.
  
  
• If the form is missing information or contains errors, the department will notify the taxpayer or representative for correction.
  
  

Timely and correct submission is essential to avoid delays in handling your account, setting up payments, or addressing tax notices.

How Long a POA Is Valid / How to Revoke It

Duration: How Long an Arkansas POA Remains in Effect

An Arkansas Power of Attorney form (AR-2848) remains valid until one of the following occurs:

• A specific expiration date is listed on the form (optional but recommended).
  
  
• The tax matter period listed on the form has ended, and no further issues are pending.
  
  
• The taxpayer formally revokes the POA.
  
  
• The representative withdraws their authority.
  
  
• The taxpayer becomes incapacitated or deceased, unless a durable POA is in place (rare for tax use).
  
  
• A new power of attorney is submitted that supersedes the original.
  
  

Key things to note:

• The form remains valid indefinitely for the listed tax years or periods if no end date is stated.
  
  
• It’s best to renew or update the POA if representation is ongoing for compliance and clarity.
  
  

Revoking a Power of Attorney in Arkansas

A taxpayer can revoke a previously filed power of attorney at any time.

To do so:

• Prepare a written revocation statement that includes the following:
  
  
  • Taxpayer’s name, TIN, and address
    
    
  • Name of the representative being removed
    
    
  • Date the original AR-2848 was signed
    
    
  • A clear statement that the POA is revoked
    
    
• Sign and date the revocation.
  
  
• You should submit it to the office where you filed the original POA.
  
  
  
  • By mail or fax to the DFA Revenue Division
    
    

Alternatively, you may:

• Submit a new AR-2848 form listing a different representative. Unless otherwise specified, this automatically revokes any prior POA for overlapping tax periods.
  
  
• Have the representative withdraw by sending a signed statement to the DFA confirming they no longer represent the taxpayer.
  
  

Best practices:

• Always notify your former representative when revoking their authority.
  
  
• Retain a copy of the revocation notice for your records.
  
  
• Confirm with the department that the change has been processed if you are under active examination or collection.
  
  

State vs. Federal POA (IRS Form 2848): When to Use Which Form

When deciding whether to use the Arkansas Power of Attorney tax form (AR-2848) or the IRS 2848, you must understand that each document operates under separate jurisdictions and legal frameworks. Below are key points that will help you determine which form to file and when.

• Use AR-2848 for State Tax Responsibilities: You should use the Arkansas power of attorney tax form to appoint a representative for state-level tax matters such as state income tax, sales tax, or Arkansas corporate filings. This form grants the agent’s authority to communicate with the Arkansas Department of Finance and Administration on your behalf.
  
  
• Use IRS Form 2848 for Federal Tax Issues: You must use IRS Form 2848 when your authorized representative needs to act on federal matters like IRS audits, collections, or income tax return filing. This form is governed by federal law and only grants authority under U.S. jurisdiction.
  
  
• Different Agencies Handle Each Form: You must send the AR-2848 to the DFA Revenue Division and the IRS version to the Internal Revenue Service. Filing either form with the wrong agency will delay your tax issue and limit your agent’s authority.
  
  
• Each Form Has Its Submission Method: Arkansas only accepts physical mail or fax, while the IRS allows digital submissions under certain guidelines. If your agent prefers to handle your confidential tax information online, federal cases offer more flexibility.
  
  
• Neither Form Replaces the Other: These forms are not interchangeable. You must complete both if your attorney in fact will represent you for both Arkansas and federal tax obligations. A lawyer or tax professional can help you navigate each document correctly.
  
  
• Revocation Must Match the Original Filing Jurisdiction: You must revoke an Arkansas power through the DFA, while federal revocations go to the IRS. Submitting a new form for overlapping years may override the old one—but always verify with the proper finance administration.

Always review your situation carefully to determine the right form to file. The principal, the agent, and the tasks they are expected to carry out must be aligned with Arkansas or federal tax responsibilities.

When to Use Which Form

• Use AR-2848 if the issue involves Arkansas taxes, such as state income tax, sales tax, franchise tax, etc.
  
  
• Use IRS Form 2848 if the issue involves federal taxes, such as IRS income tax returns, federal audits, or federal payment plans.
  
  
• Tax professionals often ask you to sign both forms to represent you in all jurisdictions.
  
  

It’s important to remember that neither form substitutes for the other—they must be completed and submitted separately to the appropriate department or tax office.

Common Mistakes to Avoid

Filing a power of attorney form in Arkansas may seem simple, but minor errors can delay processing or limit your representative’s ability to act on your behalf. Below are the most common mistakes taxpayers make when submitting AR-2848 and how to avoid them.

• Failing to Sign the Form: The taxpayer and the appointed agent must sign and date the form. Missing signatures will result in rejection.
  
  
• Submitting the Wrong Form: Don’t confuse Arkansas’s AR-2848 with IRS 2848. Each must be filed separately with its respective department.
  
  
• Leaving Tax Periods Blank: You must specify the tax periods (e.g., “2022 through 2024”) for which the POA is valid. Vague or blank periods are not acceptable.
  
  
• Not Listing the Full Authority: If you want your agent to handle tasks like payments, filings, or account access, clearly state those permissions on the form.
  
  
• Forgetting to Notify a Prior Representative: When replacing one representative with another, it's best practice to notify the previous one or file a revocation.
  
  
• Using Outdated Contact Information: Make sure the mailing address, phone number, and other contact info for both the taxpayer and the agent are current.
  
  
• Sending to the Wrong Office: The AR-2848 must be sent to the Arkansas Department of Finance and Administration’s Revenue Division. Submitting it to the wrong office can delay processing.
  
  
• Skipping the Representative’s Declaration: The agent must complete their portion of the form, confirming they are eligible to represent the taxpayer. Missing this invalidates the form.
  
  
• Not Keeping a Copy: Always keep a copy of the completed form for your records if questions or disputes arise.
  
  

Avoiding these pitfalls helps ensure smooth communication with the department, timely processing, and uninterrupted representation.

FAQs

Below are answers to some of the most commonly asked questions about using a power of attorney form for Arkansas tax matters.

What is an Arkansas tax power, and when is it used?

An Arkansas power of attorney refers to the legal authority granted to a representative to act on a taxpayer’s behalf for state tax matters. This is done using Form AR-2848, issued by the Arkansas Department of Finance and Administration. It allows the representative to communicate with the tax agency, file returns, manage payments, or resolve tax issues for individuals or businesses.

Who can serve as an attorney-in-fact for Arkansas taxes?

An attorney is legally appointed to represent a taxpayer through the Arkansas tax power of attorney form. This individual can be a CPA, attorney, enrolled agent, tax preparer, or trusted individual like a family member. They must be identified on the AR-2848 form and sign the declaration confirming they are authorized to act on the taxpayer’s behalf.

Can I grant limited power through the Arkansas tax POA?

Yes, the Arkansas Power of Attorney form allows you to grant limited power to your representative. You can specify certain tax types (e.g., income or sales tax), tax years, and particular actions such as reviewing records or discussing assessments. Limiting scope is useful when you only want representation for a single issue or period, helping to maintain control over your tax matters.

Does the Arkansas POA allow for a durable power of attorney?

Generally, the Arkansas tax power of attorney is not considered a durable power of attorney. A durable POA remains valid if the taxpayer becomes incapacitated. The AR-2848 typically ends for tax purposes upon the taxpayer’s incapacitation or death unless it explicitly states otherwise. Durable powers are used in estate planning or healthcare decisions rather than routine tax filings.

What does general power mean in the context of Arkansas tax representation?

General power under an Arkansas tax POA means the representative is authorized to act broadly on the taxpayer’s behalf across multiple tax matters. This includes filing returns, discussing audits, setting up payment plans, and accessing confidential records. If you don’t limit authority on Form AR-2848, it’s treated as a general power by default—granting wide-ranging control over your tax-related dealings with the state.

Conclusion

The Arkansas power of attorney tax form is a critical legal tool enabling a taxpayer to appoint an authorized person to act on their behalf in dealings with the Arkansas Department of Finance and Administration. Whether you are an individual or a business, completing this attorney document correctly ensures your agent has the authority to handle financial matters, respond to inquiries, and receive confidential tax information. The form protects the principal and the representative by defining the powers granted. It must be signed, submitted, and reviewed according to Arkansas law for the agent’s authority to take effect.

Understanding the differences between general, limited, and durable power is essential before assigning an attorney-in-fact. A general power grants broad authority, while a limited power restricts the scope to specific tasks or timeframes. A durable power may stay in effect even if the principal becomes incapacitated, although this is rare in tax situations. Always ensure your attorney is someone you trust, especially when they may need to represent you in court or act on your behalf in financial or legal filing tasks.

Taxpayers should also be aware that agent authority ends upon the principal’s death or when a new form is submitted or a revocation is filed. While this form does not extend to medical or healthcare decisions, it is still a powerful and binding legal document. Before assigning someone to carry out your tax responsibilities, it’s wise to consult a lawyer or professional with knowledge of Arkansas tax power procedures. A careful review of your consent, declaration, and specific powers helps prevent errors and ensures smooth administration of your affairs.

Before you file, use the checklist below to ensure you’ve completed every necessary step.

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Arkansas Power of Attorney Checklist

• Download the most recent version of Form AR-2848 from the Arkansas DFA website
  
  

• Complete all taxpayer information accurately (name, TIN, address, date)
  
  

• List your appointed representative(s) with contact info and professional ID numbers (if applicable)
  
  

• Specify the tax types and tax periods covered by the POA
  
  

• Describe the exact authority being granted to the representative
  
  

• Sign and date the form as the taxpayer
  
  

• Have the agent/representative complete the declaration section and sign
  
  

• Submit the completed form to the DFA by mail, fax, or in person
  
  

• Keep a copy of the form for your records
  
  

• If needed later, prepare a formal revocation statement or submit a new POA to replace the existing one