Delaware Tax Power of Attorney: Complete Guide to Form 2048

When handling tax matters in Delaware, there may be situations where you are unable—or simply prefer not—to manage your affairs personally. You can use the Delaware Tax Power of Attorney (POA) to formally appoint someone else to act on your behalf in these situations. This legal tool allows you to assign specific authority to a trusted agent, such as a tax professional, family member, or business associate, to manage interactions with the Delaware Division of Revenue.

Form 2048: Power of Attorney and Declaration of Representative is the official document used to establish this authority. This form allows your representative to communicate with state tax officials, access your confidential records, and perform actions related to your Delaware tax obligations. Because this form only applies to state matters—not federal—it’s essential to understand when and how to use it and what limitations may apply.

This guide offers a complete and practical overview of Form 2048. You’ll learn the following:

• You will understand precisely the Delaware Tax Power of Attorney and how it differs from federal forms like IRS Form 2848.
• You will be able to identify who qualifies to use this form—both as a taxpayer and as a representative—and under what circumstances.
• You will learn when it makes sense to authorize a representative, such as during audits, appeals, or electronic filing support.
• You will follow step-by-step instructions on completing each section of Form 2048 correctly, ensuring your filing is accurate and legally valid.
• You will learn how to submit, change, or revoke the form as needed.
• You will be aware of common mistakes that lead to delays or rejections so that you can avoid them entirely.
• You will find clear answers to frequently asked questions that clarify legal terms, procedural steps, and other vital concerns.

Filing a Delaware Tax Power of Attorney is crucial when you want someone to represent your interests before the state. With the right approach and a properly completed form, you can ensure your tax matters are handled efficiently, securely, and in compliance with Delaware laws.

While this form must be submitted by mail, fax, or in person, it often complements other modern tax processes, such as electronic filing, especially when a representative prepares and submits returns on your behalf through Delaware’s division of revenue systems.

What Is the Delaware Tax Power of Attorney (Form 2048)?

Delaware Form 2048 is the official power of attorney used to authorize a representative—called an agent—to act on your behalf in matters involving the Delaware Division of Revenue. This legal document creates a formal relationship between you, the principal, and the person you trust to handle your state tax affairs.

Unlike IRS Form 2848, which applies only to federal taxes, Form 2048 is designed specifically for Delaware tax matters, including income tax, business taxes, and correspondence with the state’s tax department.

When properly completed, this form allows your representative to:

• Communicate with the Division of Revenue about your tax matters.
• Access your confidential tax records and notices.
• Submit documents or respond to audit requests.
• Take actions you authorize, such as signing forms or negotiating tax debts.

Form 2048 must clearly state which taxes and years it covers. It is only valid when signed and submitted with all required information. This form helps ensure you're represented in legal or financial events like audits or disputes while complying with Delaware tax laws.

Who Can Use Delaware Form 2048?

Delaware Form 2048 may be used by various taxpayers who need to authorize someone else to manage their tax affairs with the Delaware Division of Revenue. The form is also available to many representatives, provided they are identified and meet the state’s requirements.

Taxpayers Eligible to Authorize a POA

• Individuals, whether residents or non-residents with Delaware-source income, may use Form 2048 to authorize representation in Delaware tax matters.
• Businesses, including corporations, partnerships, and limited liability companies, can file this form to appoint someone to handle their tax communications with the state.
• Estates with outstanding Delaware tax obligations may authorize a representative through this form, typically executed by an executor or administrator.
• Trusts may use Form 2048 if a trustee needs to appoint someone to represent the trust in matters involving the Delaware Division of Revenue.
  
  

Representatives Who May Be Appointed

• Tax professionals such as Certified Public Accountants (CPAs), Enrolled Agents (EAs), and attorneys are commonly appointed because of their tax expertise and authority to interact with the state.
• Family members, including a spouse, parent, child, or sibling, may be named if the taxpayer wishes to delegate authority to someone they trust.
• Corporate officers, business partners, or employees may represent a business entity if granted appropriate authority through the form.
• Other individuals, such as friends or personal advisers, may also serve as representatives, provided their names and contact details are correctly included.

By filing Form 2048, the taxpayer grants the representative limited but legally binding authority—akin to a durable power—to act on their behalf in defined tax matters. This ensures compliance with state procedures while protecting the taxpayer’s rights.

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When to Use the Delaware POA Form

Delaware Form 2048 should be used whenever a taxpayer wants to formally authorize someone else to act on their behalf in state tax matters. This authorization may be necessary in various situations, especially when communication with the Delaware Division of Revenue is required or when action must be taken during a legal or financial process.

The following are common scenarios where using a Delaware Tax Power of Attorney is appropriate:

• During a tax audit: If the Delaware Division of Revenue is auditing you, you may appoint a qualified representative to manage correspondence, provide documentation, and appear on your behalf at meetings or hearings.
  
  
• When negotiating a payment plan: A representative can help you request and arrange an installment agreement with the division if you cannot pay your full tax balance immediately.
  
  
• To appeal a tax assessment: If you disagree with a tax decision or wish to challenge the evaluation, a POA allows your representative to handle the appeal process and submit the necessary documentation.
  
  
• For general tax account maintenance: If you want assistance filing returns, responding to notices, or managing your account year-round, a POA ensures your representative can speak to the division and take appropriate actions.
  
  
• When requesting penalty abatement or relief: A representative can communicate directly with the division to request reduction or removal of penalties or interest charges based on reasonable cause.
• Due to limited availability: If you are ill, traveling, or otherwise unable to manage your taxes, you may appoint someone to act on your behalf temporarily or long-term.
• For electronic filing needs: If your representative is filing your tax returns electronically, they may need POA authorization depending on the filing system or disclosure requirements.

In each case, Form 2048 protects your confidentiality while enabling efficient representation. It is especially valuable during urgent events such as audits or payment disputes, where timing and clarity of communication are critical.

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What Authority Does the Form Grant Before the Delaware Division of Revenue?

When you file Delaware Form 2048, you grant another individual or entity the legal authority to act on your behalf in specific dealings with the Delaware Division of Revenue. This authority is not general or unlimited—instead, it is defined by the details you provide on the form, including the type of taxes, the periods, and the powers you explicitly authorize.

The scope of authority granted by Form 2048 is significant but carefully limited. It allows your chosen representative to access your tax records, speak with state officials, and take specific actions related to your tax account. However, they can only exercise the powers you assign for the specified periods or matters.

A properly completed Form 2048 authorizes your representative to perform the following tasks:

• Access tax records: Your representative may view and obtain copies of your confidential Delaware tax records, including returns, notices, and correspondence.
• Communicate with the Division of Revenue: They may speak directly with the department, ask questions, submit forms, and receive information about your account.
• Represent you during hearings or audits: If you are under review or audit, your representative may appear on your behalf, provide explanations, and respond to inquiries from state officials.
• Sign documents: If you explicitly grant this power, your representative may sign certain tax-related documents for you, including waivers, agreements, and tax returns in limited circumstances.
• Negotiate payment terms: Your representative may help arrange payment plans or propose settlements, such as requesting a refund or resolving a balance due.
• Receive notices: You may authorize your representative to receive copies of official notices and correspondence directly, ensuring timely communication.

It’s important to note that Form 2048 does not grant authority beyond what is listed. Your representative cannot act outside the scope of what you permit, nor can they transfer their authority to someone else unless you provide explicit permission to do so on the form.

As the taxpayer, you retain control and may elect to revoke or update the form at any time. In the case of your death, the form becomes automatically invalid unless a court-appointed fiduciary or estate representative is authorized to act moving forward.

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Step-by-Step Guide: How to Fill Out Delaware Form 2048 for Electronic Filing and Paper Submission

Completing Form 2048 correctly is essential for it to be accepted and processed by the Delaware Division of Revenue. Each section requires accurate and complete information. Mistakes or omissions can delay authorization or result in outright rejection.

Follow these steps to complete the form:

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

• Enter your full legal name as it appears on your tax records.
• Include your complete mailing address, including city, state, and ZIP code.
• Add your Social Security Number (SSN) or Employer Identification Number (EIN), depending on whether you're filing as an individual or a business.
• If applicable, list your Delaware Business License Number.
• Provide a reliable phone number for contact purposes.

2. Identify the Representative(s) (Section 2)

• Enter the full legal name of the person or organization you wish to authorize.
• Include the representative’s complete mailing address, phone number, and email address.
• If you're naming multiple representatives, clearly indicate whether they may act independently or must act jointly.
• Be sure to provide a page attachment if additional space is needed for multiple representatives.

3. Specify the Tax Matters and Periods (Section 3)

• List the specific tax types you authorize the representative to handle, such as income tax, gross receipts tax, or corporate tax.
• Include the applicable Delaware form numbers (e.g., Form 200-01 for personal income tax).
• Identify the tax years or filing periods involved.
• Being specific reduces the risk of processing delays or partial authorization.

4. Describe the Acts Authorized (Section 4)

• Review the standard authority language provided on the form.
• Check the appropriate boxes to authorize your representative to perform specific actions.
• If you want to allow your representative to sign returns or consent to adjustments, you must check the relevant options and specify any limitations.
• You may also list any restrictions on the representative’s authority in the blank space provided.

5. Indicate Revocation of Previous Powers (Section 5)

• Choose whether this form revokes all previous powers of attorney on file with the state.
• If you wish to retain any prior POAs, specify which remain in effect.

6. Sign and Date the Form (Section 6)

• Sign the form and write the date of signature.
• Include your printed name and title if filing on behalf of a business or estate.
• If this POA applies to a joint return, both spouses must sign unless otherwise noted.

7. Representative Declaration (Part II)

• The representative must complete their portion of the form to affirm their relationship and qualifications.
• They must indicate their role—such as CPA, attorney, or other—and sign and date this section.

Reviewing the form closely before submission is encouraged to ensure all details are complete and legible. Mistakes in any section could lead to rejection or delayed processing.

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Where and How to Submit Form 2048

Once you have completed Delaware Form 2048, submit it to the Delaware Division of Revenue using one of the accepted delivery methods. Depending on your preference and urgency, you can mail, fax, or hand-deliver the form. Regardless of your method, keeping a copy of the completed form for your records is essential.

Although electronic submission of Form 2048 is not currently available, the Division of Revenue does support electronic filing for most Delaware tax returns, which may still require Power of Attorney authorization if someone else is managing your filings.

Submission Options for Delaware Form 2048

1. By Mail

• Address:
  Delaware Division of Revenue
  P.O. Box 8911
  Wilmington, DE 19899-8911

2. By Overnight Delivery

• Address:
  Delaware Division of Revenue
  Carvel State Building, 8th Floor
  820 N. French Street
  Wilmington, DE 19801

3. By Fax

• Fax Number:
  (302) 577-8202

4. In-Person Delivery

• Wilmington Office:
  820 N. French Street, 8th Floor
• Dover Office:
  540 S. DuPont Highway, Suite 2
• Georgetown Office:
  20653 Dupont Boulevard, Suite 2

Processing Time and Confirmation

The Division of Revenue typically processes POA submissions within 5 to 10 business days. The state does not routinely send confirmation that the form has been received or processed. You may contact the division’s customer service line at (302) 577-8200 roughly two weeks after submission if confirmation is required. For example, if you submit your form in early October, it's best to follow up by mid-month to ensure your representative’s authorization is active before any scheduled deadlines.

Submitting the form well before any tax event, such as a hearing, audit, or due date, ensures your representative has active authorization.

You may also obtain official contact details and office updates from the Government Information Center (GIC), which provides centralized access to Delaware’s public agency resources.

How to Revoke or Modify a Delaware Power of Attorney

There may come a time when you need to revoke or update a previously filed Delaware Form 2048. Whether your current representative is no longer available, your tax matters have changed, or you wish to appoint someone else, the Delaware Division of Revenue allows taxpayers to cancel or revise an existing power of attorney at any time.

Revoking or modifying a POA ensures that only the authorized party you trust can represent you before the Division. It also protects against confusion or misuse of authority, especially if your relationship with a representative has changed.

Revocation Options

To revoke a POA, you may choose one of the following:

• File a new Form 2048: The most common method is to submit a new power of attorney form. In Section 5, you must check the box that revokes all prior authorizations unless otherwise stated. This approach is best when switching representatives or adjusting tax matters and periods.
• Submit a written revocation: You may write a signed and dated letter to the Division of Revenue stating that you wish to cancel a specific previously filed POA. The letter must include your name, address, taxpayer identification number, and the name of the representative whose authority is being revoked.

In either case, it is essential to be specific about which tax years and matters are affected. This helps the division process your request accurately and prevents any delays.

Modifying a Power of Attorney

If you need to change an existing POA—such as adjusting the authorized tax years or adding a second representative—you must complete and submit a new Form 2048. Section 5 specifies which earlier POAs should remain active, if any.

When Does a POA End Automatically?

Form 2048 automatically terminates under the following circumstances:

• The principal (the taxpayer) passes away.
• The representative withdraws or declines to act.
• The Division concludes the specified tax matters and periods.
• The authority is otherwise revoked or replaced.

The division typically processes revocations and updates within 5 to 10 business days. If a time-sensitive event is approaching, such as a hearing or deadline, you should plan for this date-based delay.

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Common Mistakes to Avoid

Filing Delaware Form 2048 may seem straightforward, but small mistakes can result in rejection, delays, or limited authorization. Avoiding these common errors ensures that the Delaware Division of Revenue accepts and processes your power of attorney efficiently.

• Using the wrong form: One of the most frequent errors is submitting IRS Form 2848 instead of Delaware’s Form 2048. The federal form will not be accepted for state tax matters, even if it appears similar in structure.
• Submitting outdated versions: Delaware periodically updates its official tax forms. Always download the latest version of Form 2048 from the Division of Revenue website to ensure your submission complies with current laws.
• Leaving sections incomplete: Missing information—such as taxpayer identification numbers, addresses, or tax years—will result in processing delays or outright rejection.
• Failing to sign the form: Both the taxpayer and the representative must sign and date the form. Without both signatures, the form is not valid.
• Not specifying tax matters or periods: Vague entries like “all taxes” or leaving the tax years blank can cause confusion. You must identify the tax types and periods you want the representative to handle.
• Omitting the Declaration of Representative: This section, located at the end of the form, must be completed by your authorized agent. If left blank, the authorization will not be processed.
• Providing outdated contact information: Using an old address, phone number, or email for the taxpayer or representative can result in missed notices and delayed communication.
• Sending illegible copies: Forms scanned poorly, blurred, or difficult to read may be rejected. If submitting by fax or mail, ensure that the document is clean and legible.
• Submitting without necessary documentation: If someone other than the taxpayer is filing the POA—such as an executor or legal representative—supporting documents proving their authority must be included.

Avoiding these issues can save time and prevent frustration, especially when dealing with time-sensitive tax obligations or compliance requirements involving the state seal of Delaware.

FAQs

Does Form 2048 authorize my representative to speak to the IRS?

No, Delaware Form 2048 only authorizes your representative to act on your behalf for matters handled by the Delaware Division of Revenue. It does not apply to federal tax issues. To grant someone authority to speak with the IRS, you must complete and submit IRS Form 2848 directly to the Internal Revenue Service.

Can I file multiple Delaware POAs at the same time?

Yes, you can submit multiple Delaware POAs if you want different representatives to handle various tax matters or time periods. When filing more than one, you should clearly indicate on each form whether it supplements or revokes any previously submitted POAs. This ensures proper recordkeeping and prevents unintentional loss of authorization.

How long does a Delaware POA remain valid?

A Delaware Tax Power of Attorney remains valid until it is revoked, the tax issue is resolved, the representative withdraws, or the taxpayer dies. There is no set expiration date unless you specify one on the form. As long as the authorized matter is ongoing and no changes are made, it stays in effect.

Is this considered a durable power of attorney?

Not exactly. While Form 2048 can remain valid over time, it is a limited authorization used only for Delaware state tax matters. It does not apply to other areas such as medical, financial, or legal decision-making. For broader authority, a separate durable power of attorney must be created under applicable state law.

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

No, Delaware residency is not required. Anyone with Delaware tax obligations—whether an individual or business—can use Form 2048, even if they reside elsewhere. This includes non-residents with income, property, or business activities tied to the state. The form helps ensure proper tax representation for all qualified filers.

Can my representative file my taxes electronically?

Yes, but only if you authorize them to do so and they’re registered with the state’s electronic filing system. Form 2048 itself doesn’t directly enable e-filing, but it grants the necessary legal authority. Once submitted and approved, your representative can file on your behalf through approved Delaware electronic tax platforms.

Can this form be used for income tax representation?

Yes. A primary use of Form 2048 is to authorize a representative to handle Delaware income tax matters. This includes audits, appeals, filing issues, and any communication with the Division of Revenue. It’s a versatile tool for managing your tax responsibilities through a qualified representative.

How do I change my representative?

To change your representative, simply fill out and submit a new Form 2048. Be sure to check the box in Section 5 if you want to revoke any prior authorizations. This will ensure the update is processed correctly. Changes typically take 5 to 10 business days to go into effect.