Connecticut Tax Power of Attorney Form: Complete Guide to Form LGL-001

Managing your tax obligations in Connecticut—especially when facing audits, payment plans, or disputes—can quickly become overwhelming. Fortunately, the state offers Form LGL-001, a legal document that allows you to authorize a tax advisor, trusted accountant, or other professional to act on your behalf. With this form, your representative can communicate with the Department of Revenue Services (DRS), access your confidential tax information, and, if permitted, sign tax returns or appear at hearings.

This guide covers everything you need to know about Connecticut’s Tax Power of Attorney. You’ll learn who can use it, what powers it grants, how to fill, print, and submit it through the DRS system, and how to avoid mistakes that could delay processing. Whether you’re an individual or business seeking help with your DRS account, this form protects your private information while ensuring your representative can act quickly and legally.

What is the Connecticut Tax Power of Attorney?

The Connecticut Tax Power of Attorney, known formally as Form LGL-001, is a legal document that allows you to authorize another person, such as a tax advisor, trusted accountant, or attorney, to act on your behalf in dealing with the Connecticut Department of Revenue Services (DRS). This form is strictly used for resolving state tax obligations and does not apply to federal or out-of-state tax issues.

Unlike general powers of attorney, Form LGL-001 is limited to tax matters overseen by the DRS. It is designed to ensure that your private information and tax return information are shared only with someone you’ve formally appointed through a secure, state-recognized process.

Once completed and submitted, Form LGL-001 authorizes your representative to perform specific actions with the DRS, such as:

• Accessing confidential tax information allows your representative to view your filed tax returns, account transcripts, and communications held by the DRS.
• Communicating directly with the DRS means your representative can speak to DRS staff, respond to notices, and negotiate resolutions for you.
• Submitting documents on your behalf ensures your representative can file forms, requests, or appeals to resolve issues with your account.
• Receiving copies of mail or other documents means the DRS can legally send letters, notices, and updates directly to your representative.
• Reviewing and signing tax returns, if this authority is selected on the form, allows your representative to finalize certain tax filings for you.
• Representing you during hearings or disputes allows your authorized agent to attend audits, appeals, or other proceedings without you having to appear in person.

Completing Form LGL-001 allows someone else to represent your interests before the DRS while protecting your confidential tax information.

Why Form LGL-001 Is Required in Connecticut

Connecticut requires taxpayers to use Form LGL-001 to authorize another person to formally manage their state tax matters. This form is essential because it ensures the Department of Revenue Services (DRS) can legally share your confidential tax information and interact with your appointed representative. Without it, even a qualified tax advisor or trusted accountant cannot access your account or speak to the DRS on your behalf.

Here’s why this specific form is required:

• Form LGL-001 is the only power of attorney form accepted by the Connecticut Department of Revenue Services. Submitting IRS Form 2848 or another state’s POA form will result in rejection.
• This form provides a clear, legal record of the powers you grant to your representative. You define the tax types, periods, and specific authorities, such as the ability to sign tax returns or attend DRS hearings.
• It protects your private information by limiting access only to the person you authorize. The DRS can only release tax return information, notices, transcripts, and other documents to someone named in a valid LGL-001.
• The form blocks unauthorized individuals from viewing or handling your tax records. Family members cannot access your confidential tax information without this written authorization.
• Submitting Form LGL-001 helps avoid delays in communication and DRS processing. Authorized representatives can speak directly with the DRS, helping resolve issues and efficiently manage your case through the system.

By submitting Form LGL-001, you formally establish a designated office of authority for your representative, ensuring access, security, and legal compliance for all state-level tax interactions.

When to Use Form LGL-001

You should use Form LGL-001 anytime you want a representative to manage Connecticut state tax matters on your behalf. Whether you're dealing with the DRS as an individual, a married couple, or a business, this form grants permission for your representative to act within clearly defined roles, helping you meet your tax obligations securely and efficiently.

Here are some of the most common scenarios where this form is appropriate:

• If the DRS is auditing you, your representative can attend audit appointments and respond to inquiries on your behalf.
• When negotiating a payment plan for back taxes, your representative can work with the DRS to determine affordable repayment terms.
• If you are disputing a tax assessment or penalty, your representative can prepare responses, submit other documents, and handle communication.
• If you need someone else to file tax returns, your representative may be authorized to file, review, and sign your Connecticut tax returns, depending on what you select on the form.
• Your representative can submit requests for a waiver of penalties or interest and follow up with the DRS directly.
• If the DRS is taking collection action, your representative can step in to resolve the matter and protect your interests.
• When you need copies of prior returns or account details, your representative may receive copies of transcripts and correspondence through mail, fax, or the DRS system.

These examples show that Form LGL-001 is more than just a technical form—it’s a practical tool for navigating sensitive tax issues while protecting private information and ensuring responsive communication with the state.

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Overview of Form LGL-001

Form Name and Number

Connecticut’s official tax power of attorney is titled “Power of Attorney," designated as Form LGL-001. This is the only form the Connecticut Department of Revenue Services (DRS) accepts for authorizing someone to manage your state tax matters.

The most recent version of Form LGL-001 was released in September 2023, and it's essential to always use the latest version available from the DRS website to avoid rejection or processing delays.

Who Issues the Form

The Connecticut Department of Revenue Services issues form LGL-001, the state agency responsible for collecting taxes, enforcing compliance, and processing tax returns. The DRS maintains, updates, and receives this form through its secure online system, myconneCT.

What the Form Allows a Representative to Do

When properly completed and submitted, this form grants your representative specific legal authority to act on your behalf. You select the powers granted by checking boxes directly on the form, ensuring the scope is fully controlled.

The form may authorize your representative to:

• Receive confidential tax information, such as past tax return information, assessments, or account transcripts.
• Sign and file tax returns if you explicitly grant this authority by checking the appropriate box.
• Negotiate or waive statutory restrictions regarding the assessment or collection of deficiencies.
• Extend deadlines for assessments or collections by signing consents for statutory extensions.
• Enter closing agreements under Connecticut General Statute § 12-2e.
• Delegate their authority to another representative or designated office, if permitted.
• Receive notices, correspondence, or other documents from the DRS through mail, fax, or electronic communication.

Each permission you grant gives your representative legal standing to manage that specific aspect of your tax case, while still protecting your private information and clearly outlining limitations.

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Who Can Use This Form?

Form LGL-001 is available to any taxpayer who needs to appoint a representative for tax matters in Connecticut. Whether you are filing as an individual, operating a business, or working as a tax professional, this form establishes your authority—or someone else's authority—to act before the Department of Revenue Services (DRS).

Individuals

Connecticut taxpayers can use this form to appoint someone to handle their personal tax matters. This is especially useful during audits and disputes or if you need help filing tax returns.

• Individual residents and nonresidents with Connecticut-source income may authorize someone to act on their behalf.
• Spouses filing jointly must both sign the form if representation is needed for both parties.
• If only one spouse needs representation, that person can sign separately, as long as the issues don’t involve a joint return.
• Taxpayers dealing with inheritance, estate, or succession tax issues may also use this form and should include the date of death when applicable.

Business Owners

Business entities may use Form LGL-001 to appoint someone to manage tax issues specific to their operations. The form must be signed by someone authorized to represent the business.

• Corporations, LLCs, partnerships, and sole proprietorships can all authorize a representative using this form.
• The form must be signed by an officer, partner, or member who has the authority to act on behalf of the business.
• You can grant authority for specific tax types, such as sales and use tax, business entity tax, or withholding tax.
• You must include the business’s Connecticut Tax Registration and Federal Employer Identification Number (FEIN).

Tax Professionals

Representatives authorized through this form are typically qualified professionals such as CPAs, enrolled agents, and attorneys. These individuals must provide complete identifying information.

• Tax professionals must provide their full name, firm name, address, phone number, and the firm’s FEIN.
• If multiple representatives are named, each must be listed individually with their identifying information.
• You may select whether the DRS should send mail or receive copies of communications to your representative.

No matter who uses the form, it’s critical that all information is accurate and that all necessary signatures are included. This helps prevent processing delays and ensures your confidential tax information remains protected.

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Authority Granted by the POA

When you complete Form LGL-001, you determine precisely what powers your representative will have. You fill out the form to specify which tax matters and tax years are covered, as well as the actions your representative is permitted to take.

You grant authority by checking boxes for each power you want to assign. These powers are limited to Connecticut tax matters and do not apply to federal tax issues or other states. The options are listed on the form, and the representative’s authority will be restricted to those you select.

Here are the actions your representative may be authorized to take:

• They may access your confidential tax information, including previously filed tax returns, assessment notices, and correspondence with the DRS.
• They may represent you before the DRS, attending audits, hearings, or appeals conferences in your place.
• They may sign tax returns on your behalf only if you explicitly authorize this by checking the corresponding box.
• They may receive copies of notices and other documents, which the DRS may send via mail, fax, or secure messaging through its online system.
• They may execute waivers of restrictions on assessment or collection, giving the DRS permission to bypass standard deadlines.
• They may consent to or terminate time extensions for tax assessments or collections, which may help manage payment plans or appeal processes.
• They may enter into binding agreements, such as closing agreements, to resolve disputed tax matters under Conn. Gen. Stat. § 12-2e.
• They may delegate authority to another representative if this option is selected and permitted in your filing.

Remember, the DRS will only allow your representative to perform the specific actions you’ve authorized. This means you retain control over your tax return information and ensure your private information is only used for your defined matters. 

Step-by-Step Instructions to Complete Form LGL-001

Completing Form LGL-001 accurately ensures that your representative can act on your behalf and that the DRS accepts the form immediately. Below is a breakdown of correctly filling out, signing, and printing the form.

1. Part I – Taxpayer(s) Giving a Power of Attorney

In this section, you provide identifying information for the individual(s) or business granting the power of attorney.

• For individuals, enter your full name, Social Security Number, and mailing address.
• For businesses, enter the legal name, Connecticut Tax Registration Number, and FEIN.
• Indicate the entity type (e.g., individual, corporation, partnership, LLC, or trust/estate).
• If this is for a deceased taxpayer, include the date of death as required for estate or succession matters.
  
  

2. Part II – Declaration of the Person Giving Power of Attorney and Powers Given

Here, you declare the tax matters and time periods for which your representative will have authority, and you select the powers to grant them.

• Clearly specify the tax types (e.g., income tax, sales and use tax, corporation business tax).
• Indicate the tax years or periods the authorization applies to.
• Check the boxes for each specific power you want to grant, such as:
  
  • Receiving confidential tax information
  • Signing tax returns
  • Executing waivers or consents
  • Submitting documents or entering closing agreements
  • Delegating authority to another person
• Make sure to review each box carefully to avoid granting unintended powers.

3. Signature Section of Part II

All taxpayers listed in Part I must sign and date the form.

• For joint returns, both spouses must sign unless only one is being represented.
• For business entities, the person signing must include their title (e.g., President, Partner, Manager).
• The form does not require two witnesses or notarization, but all the necessary signatures must be present before submission.

4. Part III – Power of Attorney Given To

This section identifies the representative(s) who will receive the authority granted.

• Enter the representative’s full name, business or firm name, mailing address, phone number, and FEIN (if applicable).
• Specify the tax types and periods for which they are authorized.
• You may name multiple representatives, but each must be listed with their complete identifying information.
• Check the box if you want the DRS to send copies of notices or letters to your representative.

5. Final Review and Print

Before submitting, take the time to review all entries carefully:

• Ensure all identifying information is accurate and matches the DRS account records.
• Verify that the correct powers are granted and that all necessary boxes are checked.
• Confirm that all signatures and dates are completed.
• Print and sign the form in preparation for submission once it is finalized.

Mistakes or omissions can delay processing or invalidate the form. Taking the time to complete each part correctly ensures your representative can act without interruption on your behalf.

How to Submit the Form

Once Form LGL-001 is properly completed and signed, it must be submitted electronically through Connecticut’s official online system, myconneCT. Paper submissions are no longer accepted for this form.

Follow these steps to submit Form LGL-001:

1. Complete and sign Form LGL-001.
   Before submission, ensure all required fields are filled in, all boxes are checked appropriately, and all necessary signatures are included.
2. Scan the signed form in digital format.
   Save the completed document as a PDF. Ensure all pages are legible and the file is not password protected.
3. Log in to the myconneCT portal.
   Visit portal.ct.gov/DRS-myconneCT and sign in to your account using your secure login credentials.
4. Navigate to the POA submission page.
   Click the “More…” tab. Under the Forms panel, select “Submit LGL-001 for Power of Attorney.”
5. Upload the scanned document.
   Click “Choose File” to locate your saved PDF, then upload it to the portal.
6. Click “Submit” to finalize.
   You will receive an on-screen confirmation once the form has been successfully uploaded.

What to Expect After Submission

While myconneCT provides immediate confirmation of receipt, this does not mean the form has been reviewed or accepted. Depending on volume, the DRS must process the submission, which may take several business days.

Once accepted, your representative will be authorized to act on your behalf for the specified tax obligations, and the DRS will begin sharing relevant confidential tax information with them. If errors or missing data exist, the DRS may contact you through the myconneCT messaging center or by mail.

Submitting Form LGL-001 through the correct channel ensures secure delivery, faster processing, and legal recognition of your appointed representative’s authority.

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How to Cancel or Modify a Power of Attorney

You may need to change or revoke a previously submitted Form LGL-001—for example, if you're switching representatives or no longer require assistance. Connecticut makes this process straightforward, but it must be done correctly to avoid confusion or unauthorized access to your confidential tax information.

Revoking a Power of Attorney

According to the DRS, filing a new Form LGL-001 for the same tax obligations and times automatically cancels the previous power of attorney. If you want to end an existing authorization without naming a new representative, you can file a blank representative section.

To revoke an existing Form LGL-001:

1. Download and complete a new LGL-001 form.
   Fill in your taxpayer information and specify the same tax matters and periods as the original form.
2. Leave the representative section (Part III) blank.
   This signals to the DRS that you are not appointing a new representative.
3. Sign and date the form.
   Make sure all required signatures are included, just like a standard submission.
4. Submit the form through myconneCT.
   Use the same upload process as described in the previous section.

Once processed, your prior representative will no longer be authorized to act on your behalf, and they will no longer receive mail, faxes, or other documents from the DRS related to your case.

Modifying a Power of Attorney

You must file a new Form LGL-001 to change your representative, update contact information, or adjust the scope of powers granted. This latest submission will replace the previous one for any overlapping account matters.

• If you appoint a new representative, include their updated contact details, powers, and tax years.
• If your existing representative’s information has changed (e.g., address or firm name), you must file a new form with the updated details.

Keep in mind that Form LGL-001 does not expire automatically. It remains in effect until you revoke it or all specified tax matters are resolved. If you're unsure whether an older form is still valid, it’s best to file a new one to avoid delays or miscommunication in DRS processing.

Common Mistakes to Avoid

Submitting Form LGL-001 incorrectly can result in rejection, delayed processing, or a representative being unable to access your account. To prevent setbacks, carefully avoid these common mistakes:

• Using an outdated form may lead to automatic rejection by the DRS.
  Always download the most recent version directly from the Connecticut DRS website.
• Submitting the wrong form, such as IRS Form 2848, will not establish authority for Connecticut tax matters.
  Only Form LGL-001 is accepted for authorizing representation before the DRS.
• Leaving required fields blank can invalidate the form.
  Complete every relevant section, including tax types, periods, and powers granted.
• Failing to check the appropriate boxes for powers granted may result in an incomplete authorization.
  If no boxes are checked, your representative may have no legal authority to act on your behalf.
• Missing signatures are one of the most common reasons forms are rejected.
  Both spouses must sign for joint returns unless one spouse exclusively appoints a representative.
• Using inconsistent or incorrect identifying information can delay processing or cause confusion.
  Double-check that all names, addresses, FEINs, and tax IDs match DRS records.
• Not updating contact information for your representative can prevent the DRS from delivering essential communications.
  If your representative changes firms or addresses, file a new LGL-001 with the correct details.
• Submitting the form without scanning legibly may result in unreadable or invalid entries.
  Ensure the digital file you upload is clear, properly formatted, and complete.
• Failing to specify the tax types and years the form covers leaves your request undefined.
  Be clear about which tax obligations and periods your representative will handle.

Taking the time to review the form for accuracy and completeness before submission is the best way to ensure your representative can access your tax return information, manage issues promptly, and protect your private information.

FAQs

Does Form LGL-001 authorize representation before the IRS?

No, Form LGL-001 is strictly for tax matters within the state of Connecticut. It does not grant authority to represent a taxpayer before the IRS. If federal tax representation is needed, you must complete and submit IRS Form 2848 separately to the Internal Revenue Service to authorize that level of representation.

Can I have more than one representative on file?

Yes, you may list multiple representatives using Form LGL-001. When doing so, be sure to provide accurate identifying information for each person and clarify whether they should receive communications from the Department of Revenue Services (DRS). This allows for shared representation and ensures all designated individuals are properly informed.

How long is Form LGL-001 valid?

Form LGL-001 remains valid until you revoke it or until the specific tax matters it addresses are resolved. It does not include a set expiration date and doesn’t need periodic renewal unless there are changes to your tax situation or your representation needs. You are in control of how long it stays active.

Do I need to be a Connecticut resident to use this form?

No, you don’t need to live in Connecticut to use Form LGL-001. If you have Connecticut tax obligations—such as from income, property ownership, or business activity—you can and should use this form to authorize a representative before the DRS, even if you reside out of state or internationally.