Florida Tax Power of Attorney Form: Complete Guide to DR-835

When you need someone to represent you in matters involving Florida state taxes, there's one critical document you'll need to complete: the Florida Tax Power of Attorney Form, officially known as Form DR-835. Whether you're an individual handling your finances or a business owner working with an accountant, this form allows you to legally authorize someone to act on your behalf before the Florida Department of Revenue.

This legal document is essential for audits, tax disputes, setting up payment plans, or requesting confidential tax information. It enables your representative to communicate with the state tax authority, access your confidential information, and carry out tasks that would otherwise require your direct involvement. However, understanding how to fill out and submit Form DR-835 properly can be the difference between a smooth process and frustrating delays.

This guide will walk you through everything you need—from what the form does and who can use it to step-by-step completion instructions, common pitfalls, and how to revoke or update your authorization if circumstances change. With this knowledge, you can confidently use Form DR-835 to protect your rights and streamline your interactions with the Florida Department of Revenue.

‍What Is the Florida Tax Power of Attorney Form (DR-835)?

The Florida Tax Power of Attorney Form, known as Form DR-835, is an official legal document issued by the Florida Department of Revenue. It allows a taxpayer to authorize another person—typically an accountant, attorney, or enrolled agent—to act on their behalf in matters involving state tax issues. This role includes communicating with the Florida tax authority, accessing sensitive records, and handling certain filings.

This tax form is specifically tailored for Florida state taxes, unlike a general power of attorney that is used for broad financial or medical matters. IRS Form 2848 handles federal tax issues separately, and it does not apply to them.

Here’s what makes Form DR-835 essential:

• State-Specific Authorization
  The form is required for any interaction with the Florida Department of Revenue where you want someone to represent you. The agency does not accept federal POA forms for state-level issues.
• Defined Scope of Power
  This form outlines the specific types of tax information your representative can access and which tasks they are authorized to perform.
• Access to Confidential Records
  Once processed, the form allows the representative to receive confidential information and act according to the rights you’ve granted in the document.
• Temporary or Ongoing Use
  Depending on how it's filled out, Form DR-835 can be used for a single issue (like an audit) or ongoing representation.
• Limited to Florida Tax Matters
  The form applies to Florida tax types such as sales tax, corporate income tax, and property taxes, but not federal taxes or agencies.

This section of the guide ensures you understand not only what Form DR-835 is but also why it’s necessary to use the Florida-specific version to authorize any kind of revenue power over your state tax matters.

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When and Why You Need Form DR-835

Form DR-835 is required whenever you want a qualified professional—such as an accountant, attorney, or enrolled agent—to act on your behalf in tax matters with the Florida Department of Revenue. It authorizes your representative to access confidential tax information, communicate directly with the department, and take limited actions as outlined in the form. Without this legal document, the state will not recognize your representative's authority.

Here are the most common and critical situations where Form DR-835 is necessary:

• During Florida State Tax Audits
  A representative can manage correspondence, attend meetings, and respond to auditor inquiries. They may also present records or arguments on your behalf, helping ensure fair treatment throughout the audit process.
• Setting Up Payment Plans for Tax Debt
  If you cannot pay your tax bill in full, your representative can negotiate a manageable payment arrangement that considers your financial situation and ensures you stay in excellent standing with the tax authority.
• Responding to Tax Notices or Letters
  From underpayment notifications to compliance warnings, your representative can reply to state-issued notices on your behalf to help prevent penalties or enforcement actions.
• Handling Tax Collection Matters
  If you are subject to collection actions—such as bank levies or wage garnishments—a qualified representative can intervene to negotiate settlements, request holds, or contest enforcement steps.
• Appealing Tax Assessments or Filing Disputes
  When you disagree with a determination, your representative can prepare and file appeals, submit evidence, and attend administrative hearings to help reduce or reverse the department’s decision.
• Requesting Tax Information and Documentation
  The form allows your representative to receive confidential information, including account transcripts, previous filings, notices, and billing histories. This access is critical for addressing issues accurately.
• Managing Reemployment Tax Issues
  Florida employers must file quarterly reports and remit reemployment taxes. Form DR-835 allows you to appoint an agent specifically to handle these filings and any related disputes.
• Filing for Penalty Abatement
  If you've been penalized for late filing, late payment, or other issues, your representative can request a waiver or reduction based on reasonable cause, prior compliance history, or financial hardship.
• Handling Complex Tax Filings
  If your tax situation includes multiple business entities, unusual deductions, or out-of-state revenue, a designated tax professional can assist in navigating Florida’s specific filing requirements.
• Navigating Multi-State Tax Matters
  For taxpayers with business operations or income in multiple states, DR-835 ensures Florida-specific issues are addressed separately and professionally, while federal or other state forms handle those jurisdictions.
• Planning for Business Succession or Ownership Transitions
  When changing business structure or ownership, your representative can communicate with the department to ensure all tax matters are current and properly transferred, including issues involving property taxes.

In all of these scenarios, Form DR-835 is not optional—it is the official and required method for assigning revenue power to someone else. Submitting this tax form gives your representative the ability to act competently while ensuring your confidential tax information remains protected under Florida law.

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Who Can Use the Florida Tax POA Form?

Form DR-835 can be used by a wide range of taxpayers and organizations who need to authorize someone to act on their behalf in matters before the Florida Department of Revenue. Whether you’re an individual handling personal taxes or a business managing complex compliance obligations, this legal document provides a formal and recognized way to assign revenue power to a qualified representative.

Below are the categories of taxpayers who can use Form DR-835, along with details on how authorization works in each case:

• Individuals

Any person who needs help managing their Florida tax obligations can file Form DR-835 to authorize a professional, such as an accountant, to act on their behalf. This is common during audits, disputes, or when requesting copies of confidential tax information.

• Sole Proprietors

Business owners operating under their name (without incorporating) can use this form to authorize representation in matters involving business-related state taxes, such as sales tax or property taxes.

• Corporations

A corporate officer—such as a president, CFO, or authorized manager—can complete and sign the form to designate one or more representatives to handle corporate tax issues. The tax form must be signed by someone with legal authority to bind the company.

• Limited Liability Companies (LLCs)

An LLC member or manager with binding authority may submit Form DR-835 on behalf of the business. The representative may then access tax information, respond to notices, or attend hearings as needed.

• Partnerships

A general partner may use the form to appoint a representative. This is especially helpful when navigating complex partnership tax filings, adjustments, or audits.

• Trusts and Estates

Trustees or personal representatives of estates may complete the form to authorize legal or tax professionals to manage Florida tax obligations tied to the trust or estate. These situations often require sensitive access to confidential information.

• Nonprofit Organizations

An authorized officer (such as an executive director or treasurer) may sign the form to appoint a representative. This ensures the nonprofit can comply with tax rules, file on time, and respond effectively to state communications.

Form DR-835 is designed to be flexible and comprehensive, allowing various entity types to access the help they need. Regardless of taxpayer category, the person signing must have the legal capacity to authorize representation, and the designated representative must meet the qualifications specified on the form.

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What Authority Does Form DR-835 Grant?

Form DR-835 grants specific powers to an authorized representative, allowing them to interact with the Florida Department of Revenue on the taxpayer’s behalf. The form gives your representative the legal right to handle a range of tax-related responsibilities, but it also includes clear restrictions to protect your interests. Understanding what this legal document allows—and does not allow—is critical before you sign and submit it.

Powers Granted by Form DR-835

• Access to Tax Records and History
  Your representative can request and review your confidential tax information, including previous returns, payment records, correspondence, and account summaries. This access is essential for managing disputes, verifying compliance, or correcting prior filings.
• Communication with the Department of Revenue
  Authorized individuals may contact the department directly to resolve issues, respond to notices, or obtain updates. The state tax authority treats them as your representative.
• Execution of Agreements and Waivers
  Your representative may sign binding agreements related to tax matters, including settlement offers, installment plans, or waivers that extend deadlines for assessment or refund claims.
• Participation in Audits and Hearings
  The representative can appear on your behalf at audit meetings, appeals hearings, and settlement discussions. They may present evidence, argue positions, and negotiate outcomes with department officials.
• Submission of Supporting Documents
  They may prepare and file relevant documentation, such as audit responses or penalty abatement requests, provided the authority is granted within the form.
• Customizing Authority Using Section 5
  Section 5 of Form DR-835 gives you the option to limit or clarify the powers granted to your representative. For example, you might restrict them to handling only sales tax issues or authorize them solely for a specific quarterly report or tax period. This section is useful if you want to narrow their authority beyond the default form language and helps protect your confidential tax information while still getting targeted assistance.

Important Limitations to Authority

• Cannot Sign Most Tax Returns
  Form DR-835 does not generally authorize the representative to file returns on your behalf, unless permitted by law for specific types like reemployment taxes.
• Cannot Endorse or Cash Refund Checks
  Even with full access to tax accounts, your representative may not deposit or negotiate state-issued refund payments.
• Scope Is Limited to Florida Taxes
  This form does not apply to federal tax matters. For that, you must complete IRS Form 2848. Likewise, the DR-835 does not extend to local municipalities or other states.
• No Authority Beyond Form Terms
  The representative is limited to actions explicitly listed on the tax form. If you include limitations in Section 5, those restrictions will legally bind your representative.

By understanding what this form does—and doesn’t—allow, taxpayers can confidently use Form DR-835 to empower trusted professionals without risking unauthorized use of their confidential information.

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Step-by-Step Instructions: Completing the Florida Department Tax POA Form

Completing Form DR-835 correctly is essential to avoid delays in authorizing your representative. Follow this step-by-step guide, which corresponds directly to the sections of the form:

1. Section 1 – Taxpayer InformationEnter the full legal name, mailing address, and taxpayer identification number. This could be your Social Security Number (SSN), Federal Employer Identification Number (FEIN), or Florida Tax ID. Businesses should use the correct business name and tax registration number. This section provides the department with your general information and ensures they can match your POA to the proper account.
2. Section 2 – Representative(s)
   List the name, firm, mailing address, phone number, and email of your chosen representative(s). You may appoint up to three representatives on the form. Each representative must be appropriately identified, and you'll also need to include their status code (e.g., attorney, CPA, enrolled agent). This section ensures the department knows who will act on your behalf.
3. Section 3 – Tax Matters
   Specify the tax matters your representative is allowed to handle. This includes selecting the type of tax (such as sales tax, reemployment tax, or property taxes), account numbers, and tax periods. Be specific to avoid confusion about what authority you're granting.
4. Section 4 – Reemployment Tax Agent Designation
   If your representative can file reemployment tax returns, complete this section. You must provide their reemployment tax (RT) agent number if available. This section only applies to business owners who file these returns, often on a quarterly report basis.
5. Section 5 – Acts Authorized
   This section outlines the powers you grant to your representative. It includes receiving confidential tax information, signing certain documents, and interacting with the department on your behalf. If you want to limit these powers, clearly state the restrictions here. This is a critical section for maintaining control while still getting expert assistance.
6. Section 6 – Notices and Communication
   Indicate whether the Florida Department of Revenue should send communications and notices to you, your representative, or both. Choose the option that best suits your preference for how you want to stay informed.
7. Section 7 – Retention or Revocation of Prior POAs
   This section lets you decide whether this form revokes any previous POAs. If you want to cancel a specific prior POA, check the appropriate box and attach a copy of the revoked one. If left blank, the new authorization will not override prior ones.
8. Section 8 – Signature of Taxpayer(s)
   The taxpayer must sign and date this section to validate the form. For joint filings, both spouses must sign. For businesses, the signer must be an officer or individual with authority to bind the entity. Your signature confirms that the information is accurate and complete under penalty of perjury.
9. Part II – Declaration of Representative
   Each representative listed must sign this section, confirming their qualifications and agreement to represent the taxpayer. Without these signatures, the form will be returned unprocessed. This declaration is what gives the representative formal authority under Florida law.

Double-check the entire form before submitting it. Any incomplete or inaccurate sections—especially missing signatures—can cause processing delays or outright rejection.

How to Submit Form DR-835 to the Florida Department of Revenue

To validate Form DR-835, submit it to the Florida Department of Revenue. You have several delivery options, depending on your specific situation and the urgency of your request.

Mail Submission

You can mail the completed tax form to:

Florida Department of Revenue
PO Box 6668
Tallahassee, FL 32314-6668

Mail is a reliable method, especially for routine authorizations or cases where there is no immediate compliance deadline. However, delivery and processing times may take longer during busy periods.

Fax Submission

If you're responding to an audit, dispute, or enforcement matter, faxing the form to the appropriate DOR office is often faster. Include a cover sheet identifying the taxpayer, tax type, and issue. Fax submissions are accepted for most tax programs, but always verify the correct fax number with the office managing your case.

In-Person Submission

Form DR-835 may also be submitted at a local Florida Department of Revenue service center. This is particularly useful if you're working with a regional agent or need confirmation of receipt. You can find office locations and hours on the department's website. When submitting in person, bring a copy for your records and request a date-stamped acknowledgment if available.

Processing Time

Typically, the department processes POA forms within 30 days of receipt. However, turnaround may vary depending on workload and whether the form was submitted completely and correctly. Submitting an incomplete form—such as a missing signature or required account information—can cause significant delays.

Confirmation of Receipt

The Florida Department of Revenue does not automatically send confirmation when it processes a POA form. If confirmation is essential for your situation, it’s best to call the relevant department after the typical processing period has passed. For time-sensitive issues—like audits or collection enforcement—it’s wise to submit the form by fax or in person, then follow up with a phone call to verify processing.

Special Cases: Reemployment Tax Agent Submissions

If you are filing the form to authorize a representative specifically for quarterly report filings related to reemployment tax, send it to the correct division within the DOR. Upon processing, the department will issue a letter assigning an agent ID number to your authorized representative.

Submitting Form DR-835 properly ensures your representative can act on your behalf without delay. It also protects your confidential tax information by providing access only to the parties you authorize to receive access. Keep a copy of the submitted form in your records, and note the due date for any related filing or response.

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How to Revoke or Modify a POA

There may come a time when you need to cancel a previously authorized representative or change the scope of authority you’ve granted. The Florida Department of Revenue provides clear procedures for both revoking and modifying a power of attorney filed via Form DR-835. Following the proper steps to protect your confidential tax information is essential, and only authorized parties can continue to act on your behalf.

Revoking a Previously Filed Form DR-835

To revoke a prior power of attorney, you must complete a new Form DR-835. In Section 7 of the form, check the box indicating that you are revoking an earlier POA. You must also attach a copy of the power of attorney you wish to withdraw. Without this attachment, the department may be unable to determine which authorization you're trying to cancel, leading to delays or ongoing access by the previous representative.

This process is critical when you're changing tax professionals, ending a business relationship, or simply wanting to restrict access going forward.

Modifying an Existing Authorization

If you want to adjust the scope of an existing POA without entirely revoking it, you can file a new Form DR-835 and leave the revocation box unchecked. The new form will supplement or partially replace the previous one, depending on your changes. For example, give your representative access to new tax periods or remove them from certain types, such as property taxes.

In cases where multiple Forms DR-835 are on file, the department will generally follow the most recent authorization when a conflict arises.

Processing Time for Changes

Whether revoking or modifying a POA, you should allow up to 30 days for processing. Until the change is processed, your existing representative may still have access to your records. For time-sensitive updates, consider submitting the new form by fax and following up with a call to confirm receipt.

Revocation Due to Death or Incapacity

Form DR-835 is automatically voided upon the death or legal incapacitation of the taxpayer. In these cases, a court-appointed guardian or personal representative must file a new power of attorney form on behalf of the estate. This process ensures that any future handling of tax matters is legally valid and protects your confidential information.

By revoking or updating Form DR-835, you maintain complete control over who can access your Florida tax information and represent your interests before the department.

Common Mistakes to Avoid

To ensure your Form DR-835 is accepted and processed quickly, avoid these common errors that frequently lead to delays, rejections, or miscommunications with the Florida Department of Revenue:

• Using an Outdated Version of the Form
  Always download the current version of Form DR-835 directly from the Florida Department of Revenue’s website. Submitting an old form may result in automatic rejection.
• Leaving Sections Blank or Incomplete
  Every section of the form must be fully completed, especially Sections 1 (Taxpayer Information), 2 (Representative), and 8 (Signature). Missing even one detail—like an email address or tax account number—can cause delays.
• Missing Required Signatures
  The form requires signatures from both the taxpayer and the representative. For joint returns, both spouses must sign. For businesses, the signer must have legal authority. A missing signature renders the legal document invalid.
• Failing to Provide Representative Qualifications
  In Part II, each representative must indicate their professional status (e.g., attorney, accountant, enrolled agent) and sign the declaration. Omitting this step means the department will not recognize your representative.
• Using the Wrong Form (e.g., IRS Form 2848)
  The Florida Department of Revenue does not accept federal POA forms. If you submit IRS Form 2848 instead of DR-835, your representative will not have valid authority to act on your behalf in state tax matters.
• Outdated Contact Information
  Make sure the addresses, emails, and phone numbers for both you and your representative are current. Incorrect contact information can lead to misrouted notices or missed deadlines, putting your confidential tax information at risk.
• Incomplete Descriptions of Tax Matters
  Be specific in Section 3 when describing the type of tax, tax periods, and issues covered. Vague entries like “tax issues” or “all matters” may be rejected or misinterpreted.
• Overlooking Reemployment Tax Requirements
  If your representative is handling reemployment tax, Section 4 must be completed, including the RT Agent number if applicable. Also ensure you’re submitting the form to the correct office for reemployment tax matters, typically tied to quarterly report deadlines.
• Failure to Attach Revoked POA Forms
  When revoking a prior POA, you must attach a copy of the previous form. Without it, the department may be unable to confirm which authorization you are terminating.

By avoiding these mistakes, you’ll help ensure your form is processed efficiently and your representative gains access to your Florida tax information without delay or risk to your confidential information.

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FAQs

Does Form DR-835 authorize IRS representation?

No, Form DR-835 only applies to Florida state tax matters. It does not authorize a representative to deal with the IRS or access federal tax information. If you need someone to represent you before the IRS, you must complete and file IRS Form 2848 separately with the Internal Revenue Service.

Can I have multiple DR-835 forms on file?

Yes, you may have multiple DR-835 forms on file if you appoint different representatives for different tax types or time periods. Just be sure to clearly specify the scope of each authorization to prevent any conflicts or overlaps. Clear documentation ensures the Florida Department of Revenue honors all intended appointments correctly.

Does the form expire?

Form DR-835 does not have a fixed expiration date. It remains valid until you revoke it, submit a new form that overrides it, or the taxpayer becomes legally incapacitated or dies. As long as none of those actions occur, the authorization stays in effect for the assigned representative.

Can my representative sign tax returns for me?

Generally, no. Form DR-835 does not allow a representative to sign tax returns on your behalf unless explicitly allowed by law. An example of an exception would be reemployment tax filings, where state law may permit a representative to sign. Otherwise, the authority is limited to communication and representation onl