Essential Guide to the Colorado Tax Power of Attorney Form

Handling tax-related matters in Colorado can be overwhelming, especially if you need someone else to step in and communicate with the Colorado Department of Revenue on your behalf. Whether you're an individual facing an audit, a business owner managing complex tax filings, or a tax professional assisting a client, having the proper legal authorization in place is essential.

Colorado requires taxpayers to use the attorney form DR 0145 when designating another person to act as their representative for state-level tax issues. This official document allows your chosen agent to access confidential tax information, respond to notices, and—depending on the type of authorization—take action on your behalf in discussions or disputes with the Department of Revenue.

In this guide, we’ll break down everything you need to know about the DR 0145 form, including:

What the form is and when it’s required
The differences between Tax Information Authorization (TIA) and Power of Attorney (POA)
Who can be authorized to represent you
How to complete the form correctly
Where to submit it (including the following address in Denver, CO)
How to revoke or modify an existing authorization

By the end, you’ll understand how this powerful tool can help you manage your Colorado state tax obligations more efficiently and securely.

What Is a Tax Power of Attorney?

A tax power of attorney is a legal document that authorizes another individual—often a professional such as a tax preparer, CPA, or attorney—to act as your official agent when dealing with the Colorado Department of Revenue. This authorization allows the person you appoint to access confidential tax records, communicate with tax officials, and—in some cases—take action on your behalf regarding specific tax-related matters.

It’s important to understand that a tax power of attorney differs from a general power of attorney. While a general POA may give someone authority over a broad range of personal, financial, or In contrast to medical decisions, a tax POA is much narrower in scope and is strictly limited to state tax functions.

The following are the key differences between a Tax POA and a General POA:

Scope: Tax POA applies only to tax issues with the Department of Revenue, not banking, real estate, or healthcare matters.
Authority: A tax POA does not allow your representative to receive refund checks or make decisions beyond the tax matters you specify.
Form Requirement: The official form for this authorization in Colorado is the attorney form DR 0145, not a general legal POA.

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Why You Must Use Form DR 0145 in Colorado

To officially authorize another individual or entity to act on your behalf in tax-related matters with the Colorado Department of Revenue, you must submit the designated attorney form DR 0145. This is the only form recognized by the department for granting legal authority to access, manage, or act upon your state tax affairs.

An incorrect form—such as IRS Form 2848, which is designed for federal tax issues—or submitting an outdated version of DR 0145 can lead to delays, errors, and compliance risks.

Below are several consequences that can result from not using the correct version of DR 0145:

The Department of Revenue may reject your authorization entirely, preventing your representative from engaging with them on your behalf.
Your tax matters may be delayed due to administrative issues caused by missing or improper authorization.
Your chosen agent may be unable to obtain access to your confidential tax records, which could hinder the resolution of your account.
Your private tax information could be exposed or shared improperly if submitted documentation does not meet department security and disclosure standards.

The DR 0145 form ensures compliance with Colorado law and protects your legal rights and personal data. Submitting this form to the Colorado Department of Revenue at the following address—or electronically via Revenue Online—ensures the authorization is valid, current, and fully enforceable by the department’s offices in Denver, CO.

When to Use the Colorado Tax Power of Attorney Form

The Colorado Tax Power of Attorney form (DR 0145) is required whenever you want to authorize another person to act as your representative in tax related matters before the Colorado Department of Revenue. The form may grant you access to tax records or full authority to act on your behalf in state-level proceedings, depending on whether you select Tax Information Authorization or Power of Attorney.

Here are examples of when completing this document is necessary:

For Individual Taxpayers

You are undergoing a Colorado state tax audit and want to authorize a representative to communicate with the department on your behalf.
You need assistance requesting a penalty abatement, waiver, or other relief related to your tax account.
You are establishing a payment plan and want a tax professional to help negotiate the terms with the department.
You live outside Colorado but must file or respond to state tax obligations due to income, property, or business activity.
You are physically or medically unable to manage your tax responsibilities and want someone else to handle them.
You have complex or multi-year tax filings that require professional review and communication with the department.

For Business Owners

Your business is undergoing a sales or use tax audit, and you want to appoint a qualified agent to handle correspondence and documentation.
You are dealing with issues concerning employee withholding and employment tax obligations and require representation.
You are navigating a business income tax examination and want your CPA or attorney to appear on your behalf.
You want to formally authorize an accountant or employee to file or amend state tax returns on your company's behalf.
You are transferring financial responsibilities to a new accounting team and need to update your authorization with the department.

For Tax Professionals

You are preparing and submitting Colorado tax returns for a client and require access to their tax account information.
You represent a client in hearings, conferences, or appeals with the Colorado Department of Revenue.
You are responding to tax notices or bills on behalf of a client and need to act officially in that capacity.
You request copies of returns, transcripts, or account data to conduct a compliance review or correction.

Authorizing someone using Form DR 0145 ensures that the Department of Revenue will recognize their authority to represent you and communicate legally and effectively on your behalf.

Understanding Form DR 0145: Key Functions

Form DR 0145 can be used in two distinct ways: as a Tax Information Authorization (TIA) or as a Power of Attorney (POA). Taxpayers must select one option when completing the form, as each provides a different level of authority to the designated representative.

The comparison below outlines what each option permits and what limitations apply:

1. Tax Information Authorization (TIA)

What It Allows:
- Access to your confidential tax records
- Ability to request transcripts
- Permission to respond to tax information requests on your behalf
What It Does Not Allow:
- Cannot make decisions for you
- Cannot file forms, submit documents, or represent you in proceedings

2. Power of Attorney (POA)

What It Allows:
- Full access to tax records
- Authority to act on your behalf for filings, protests, appeals, and IRS communications
What It Does Not Allow:
- Cannot receive your tax refund checks
- Cannot transfer or delegate authority to someone else

Selecting the TIA option is usually sufficient if you only need someone to review or retrieve tax records. However, if your representative engages in communications, filings, or negotiations with the department, you must select the POA option to authorize those actions.

Choosing the appropriate type of authorization ensures that your agent is equipped to handle the specific tax related matters for which they are appointed.

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Who Can Use and Sign the DR 0145 Form

The attorney form DR 0145 may be used by any taxpayer with a filing or payment obligation with the Colorado Department of Revenue, whether they reside in Colorado or not. The form is designed to accommodate a wide range of filers, including individuals, businesses, and tax professionals acting on behalf of clients.

Who Can Use the DR 0145 Form

Colorado residents with state tax obligations may use the form to appoint a representative to manage their tax affairs.
Non-residents who earn income in Colorado or operate a business in the state may use the form to authorize local representation.
Married couples filing jointly may file a single DR 0145, although each spouse may also submit a separate form.
Corporations, LLCs, partnerships, and non-profits that file or remit taxes to the Colorado Department of Revenue can submit the form to designate representatives.
Out-of-state businesses with a Colorado tax presence may also use the form to appoint someone locally to handle tax responsibilities.
Licensed tax professionals—including CPAs, enrolled agents, and tax attorneys—can be designated representatives using this form.

Who Must Sign the DR 0145 Form

Individual taxpayers must sign and date the form themselves to confirm the appointment of a representative.
For joint filers, both spouses may sign the same form if appointing the same individual(s) or file separately if designating different representatives.
Business entities must have the form signed by an authorized individual, such as a corporate officer, partner, trustee, executor, or other fiduciary with legal authority.
Under penalty of perjury, the signatory must certify that they have the authority to act on behalf of the taxpayer or entity named on the form.

Proper execution of the DR 0145 is critical, as the department will not accept an unsigned or improperly signed document. Ensuring that the individual signing the form has the appropriate legal standing within the business or organization they are representing is essential.

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What Authority Does DR 0145 Grant?

The powers granted under Form DR 0145 depend on whether the taxpayer selects Tax Information Authorization (TIA) or Power of Attorney (POA). Each provides a distinct level of access and authority, so it is important to understand what each selection allows.

Tax Information Authorization (TIA) Powers

The representative can receive and inspect the taxpayer’s confidential records maintained by the Colorado Department of Revenue.
The representative may request copies of tax returns, transcripts, and correspondence.
The representative can communicate with the department about return processing, refund status, and previous filings.
The representative may respond to department inquiries regarding data or documentation submitted with past filings.

A TIA does not grant permission to act on the taxpayer’s behalf. It only authorizes the release and discussion of confidential tax information.

Power of Attorney (POA) Powers

The representative may receive and inspect the taxpayer’s confidential tax records, just as with a TIA.
The representative is authorized to file tax returns, submit protests, and respond to audit notices on behalf of the taxpayer.
The representative may negotiate with the department, including penalty relief or settlement discussions.
The representative may sign waivers, file extensions, or enter into binding agreements with the department on the taxpayer’s behalf.
The representative can appear in administrative hearings, conferences, or formal discussions with tax officials.

Limitations on Both TIA and POA Designations

A representative may not endorse, deposit, or negotiate any refund check issued by the department.
A representative may not delegate authority to another individual, even if they are part of the same firm.
A representative may not sign a return, protest, or legal agreement unless permitted explicitly by the taxpayer in a separate document.
A representative cannot bind the taxpayer to any settlement or decision that the taxpayer has not explicitly approved.

Regardless of the option selected, DR 0145 is designed to balance practical tax representation with legal safeguards for the taxpayer. Knowing precisely what your appointed agent can—and cannot—do helps you maintain control over your tax related matters while benefiting from professional assistance.

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How to Complete Form DR 0145: Step-by-Step Instructions

The attorney form DR 0145 is divided into seven sections. Each section must be completed accurately to avoid processing delays or rejections by the Colorado Department of Revenue. Follow the steps below to ensure the form is filled out correctly.

1. Taxpayer Information

Enter identifying information about the individual or business authorizing the representative:

For individuals, provide your full legal name, Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Colorado Account Number.
Include the business name and Federal Employer Identification Number (FEIN) for businesses.
Provide a current mailing address and a daytime phone number.
If the address is new and not yet updated in the department’s records, check the box labeled "New."

Tip: Use the name exactly as it appears on your Colorado tax returns to avoid mismatches or processing delays.

2. Acts Authorized

Indicate whether you are granting access to information only or full representation rights:

Check box (a) to authorize the representative to receive and review confidential tax information (TIA).
Check box (b) to authorize the representative to act on your behalf (POA), including submitting documents and representing you in hearings.

Note: If both boxes are selected, the department will process the form as a POA by default.

3. Persons Authorized

List the full legal names and phone numbers of the individuals you are authorizing:

Include at least one individual. Listing only a company or firm name is not sufficient.
If you authorize multiple individuals, mark the appropriate box and attach additional pages if necessary.

Tip: Consider designating at least two individuals if your primary agent is unavailable.

4. Tax Matters Authorized

This section determines which taxes and periods the representative is authorized to access or manage:

If no boxes are checked and no dates are listed, the authorization applies to all tax types and all periods administered by the Colorado Department of Revenue.
You may limit the scope by selecting specific tax types (e.g., income tax, sales tax) or specifying tax periods (e.g., January 2023–December 2023).

Tip: Overly narrow limitations may require you to submit additional forms if other tax matters arise later.

5. Revocation or Retention of Prior Forms

Decide whether this new DR 0145 revokes any previous authorizations on file:

If left blank, the new form will automatically revoke all prior DR 0145 forms filed for the same tax matters.
If you wish to keep prior authorizations active alongside this one, check the appropriate box to retain them.

Tip: Use this option carefully to avoid overlapping or conflicting representative designations.

6. Expiration or Revocation of This Form

Establish when the authority granted by this form should end:

By default, the authorization expires five years from the date of the taxpayer’s signature.
You may enter an earlier expiration date if the authorization is for a temporary or specific purpose.
You can revoke the form anytime by following the department’s revocation procedures.

Note: This form will also terminate automatically upon death for individual taxpayers.

7. Taxpayer Signature

Finalize the form by signing and dating it:

Individuals must sign and date the form themselves.
If joint filers appoint the same representatives, both individuals must sign the form.
Business entities must have an authorized party sign and indicate their title (e.g., “President,” “Trustee,” “Partner”).

Tip: Depending on the filing method, signatures may be handwritten or digitally submitted. Unsigned forms will not be accepted.

How to Submit the Completed Form

Once you complete the attorney form DR 0145, submit it to the Colorado Department of Revenue using one of the department’s approved delivery methods. Double-check that the form is complete, signed, and dated before submission to avoid delays. Below are the accepted methods:

Online Submission (Recommended)

You can submit the form through the Colorado Revenue Online system, the department's secure digital portal.
Visit colorado.gov/revenueonline and log in or create an account if you do not already have one.
After logging in, select the option to submit a power of attorney form and follow the step-by-step upload instructions.
You will receive a confirmation once the form has been submitted successfully.

Submitting online is the fastest and most secure option, providing electronic confirmation of receipt.

Mail Submission

You may mail your completed form to the following address:
Colorado Department of Revenue
PO Box 17087
Denver, CO 80217-0087
If you submit the DR 0145 along with other correspondence, such as an appeal or protest, include a cover letter clearly explaining what is enclosed and why it is being submitted.

Always use the official mailing address above to ensure your form reaches the correct office in Denver, CO.

In-Person Submission

You can hand-deliver the form to the department at the following physical location:
Colorado Department of Revenue
Taxpayer Service Center,
1375 Sherman Street,
Denver, CO 80261
Before visiting, confirm current office hours and COVID-related restrictions by checking the department’s website or calling the taxpayer helpline.

In-person delivery may be helpful for urgent situations or if you are delivering other documents simultaneously.

Processing Times

Online submissions are typically processed within 2 to 3 business days.
Mailed forms generally take 7 to 10 business days to be entered into the system.
In-person submissions are usually recorded within 1 to 2 business days.

Submitting your form correctly ensures that your designated agent is authorized to act on your behalf without unnecessary delays or complications.

‍How to Revoke or Modify a Colorado Tax Power of Attorney

Situations often arise where you may need to revoke an existing authorization or modify the terms of a previously submitted attorney form, DR 0145. Whether you are changing representatives, adjusting the scope of authority, or ending the relationship entirely, the Colorado Department of Revenue provides several ways to update your filing.

To Revoke a DR 0145 Form

There are three accepted methods for revoking a current Power of Attorney or Tax Information Authorization:

1. Revoke by Phone

Call the department’s taxpayer helpline at (303) 238-7378.
Request that the existing DR 0145 be revoked.
Be prepared to verify your identity and tax account information.

2. Revoke by Marking the Original Form

Write “REVOKED” at the top of a copy of the original DR 0145.
Sign and date the copy at the bottom.
Submit the marked copy using one of the official delivery methods (online, by mail, or in person).

3. Revoke by Written Request

You may submit a signed letter to the department, including all of the following:

The taxpayer’s full name and identification number (e.g., SSN, FEIN).
Include a detailed explanation of the tax matters and periods that are being affected.
The name(s) of the agent(s) whose authority is being revoked.
The revocation of the prior authorization should be clearly stated.
The taxpayer's signature and the date of signing should also be included.

Each revocation method must identify the taxpayer and the original representative to avoid processing errors.

To Modify an Existing Authorization

If you need to update or replace an existing DR 0145—for example, to change representatives, add tax periods, or update authority levels—the best approach is to submit a new, fully completed form.

Steps to Modify:

Complete a new DR 0145 form with updated information.
If you want to retain any prior forms, check the box in Section 5 to avoid revoking them.
Submit the new form through your chosen method (online, mail, or in person).

Modifications are not made by editing the old form; a new form must always be filed.

Multistate Power of Attorney Revocation

If you originally submitted a multistate power of attorney that included Colorado and now wish to revoke only the Colorado portion (or all listed states), the department provides a specific revocation form for that purpose.

You can find the appropriate revocation form and instructions at https://tax.colorado.gov/Multistate-POA.

Common Mistakes to Avoid When Using DR 0145

Filing the attorney form DR 0145 incorrectly can lead to rejected authorizations, delayed processing, and compliance issues. Below are the most frequent errors taxpayers and professionals make when submitting this form and how to avoid them:

Using an outdated version of the form causes processing delays or outright rejection.
Always download the latest version directly from the Colorado Department of Revenue website before completing and submitting the form.
Submitting IRS Form 2848 instead of the required state form results in an invalid authorization.
Only Form DR 0145 is accepted for Colorado state tax-related matters; federal forms are not applicable.
Failing to include a taxpayer identification number prevents the department from verifying the authorization.
Double-check that SSNs, ITINs, FEINs, or Colorado Account Numbers are accurate and included.
Leaving sections blank or incomplete causes the department to reject the form.
Complete all required fields, especially those related to authorized parties, tax periods, and the type of authority.
Listing only a company or firm name without naming individual representatives invalidates the designation.
You must identify specific people—not just organizations—who are being granted access or authority.
Neglecting to indicate whether the form is for TIA or POA leaves the department unable to process it.
Check only one box in Section 2 to designate the correct level of authority.
Forgetting to sign or improperly signing the form leads to automatic rejection.
Ensure the form is signed by the taxpayer (or authorized fiduciary) and dated before submission.
Submitting the form to the wrong agency or using an incorrect mailing address results in delays or loss.
Submit the form either online or to the following address:
Colorado Department of Revenue, PO Box 17087, Denver, CO 80217-0087.
Not specifying limits on tax types or periods when desired leads to overly broad authorizations.
If needed, Section 4 can restrict the scope of representation; otherwise, the authorization applies to all tax matters.

By carefully reviewing the completed document before submission and following these best practices, you can ensure that your designated agent is legally authorized to act on your behalf without issues.

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Download the Official DR 0145 Form

Always use the most current version of the attorney form DR 0145 issued by the Colorado Department of Revenue to ensure accuracy and prevent delays. Submitting an outdated or unofficial version may result in processing errors or rejection.

You can obtain the official form directly from the department’s website:

Visit the official Colorado Department of Revenue site at tax.colorado.gov/DR0145.
Locate the section labeled “Tax Information Authorization or Power of Attorney (DR 0145).”
Click the form link to open the PDF in your browser.
Save the file to your computer before completing it electronically or printing it for manual completion.

The department recommends electronic submission when possible. If you choose to submit the completed form by mail, be sure to send it to the following address in Denver, CO:

Colorado Department of Revenue
PO Box 17087
Denver, CO 80217-0087

Using the official form ensures compliance with state procedures and confirms that your representative has properly documented authority to act on your behalf.

Frequently Asked Questions (FAQs)

Does the Colorado DR 0145 form authorize representation before the IRS?

The Colorado DR 0145 form does not authorize representation before the IRS. It applies exclusively to Colorado state tax matters. If you need to designate someone to act on your behalf with the IRS, you must use IRS Form 2848 instead, which is the federal form required for tax matters handled by the Internal Revenue Service.

Can I file multiple DR 0145 forms for different representatives?

Yes, you can file multiple DR 0145 forms to appoint different representatives. However, you must indicate in Section 5 if you want to retain any previously authorized individuals. Without this clarification, new submissions may override past authorizations. This allows you to tailor your representation based on specific tax matters or time frames.

How long is the DR 0145 valid?

The DR 0145 is valid for five years from the date it is signed, unless you specify an earlier expiration date in Section 6. It will automatically terminate upon the taxpayer’s death. This default five-year duration provides a consistent timeline, though it can be adjusted as needed by the taxpayer.

Do I need to live in Colorado to use this form?

You do not need to be a Colorado resident to use this form. Any individual or business that has Colorado tax obligations may file the DR 0145 to appoint a representative. The form is tied to the location of the tax liability, not the taxpayer’s residence or place of business.

Can my representative receive my refund check?

Even if a representative is appointed through a Power of Attorney, they cannot receive or endorse your refund check. The Colorado Department of Revenue does not permit representatives to handle refund disbursements. Refunds are issued directly to the taxpayer to ensure funds are properly delivered and securely managed.

Colorado Tax Power of Attorney Form: A Complete Guide to DR 0145