Georgia Tax Power of Attorney Form: Complete Guide to Form RD-1061

A Tax Power of Attorney (POA) is a legal document that allows a designated individual—such as a tax professional, attorney, or CPA—to represent you in matters before a tax authority. This form of authorization is limited in scope compared to a general POA, focusing solely on tax information and issues with the applicable agency.

In Georgia, the official attorney form RD-1061, titled Power of Attorney and Declaration of Representative, is used for this purpose. By completing and submitting this document, you authorize a representative to act on your behalf before the Georgia Department of Revenue (DOR). This includes discussing your tax accounts, submitting forms, and representing you during audits or appeals.

A key feature of any tax POA is its ability to grant access to confidential tax information. Under Georgia law, this data—including filings, payment records, and internal correspondence—is strictly protected. Without a valid POA on file, the department is legally prohibited from sharing your confidential information with anyone other than you.

It's important to distinguish a Georgia tax POA from the IRS's federal version. The IRS Form 2848 authorizes representation before the Internal Revenue Service, not state-level tax agencies. While Georgia's DOR may accept Form 2848 in some cases, it recommends using Form RD-1061 for state-specific matters, as it covers Georgia's unique tax codes and procedures.

Quick Comparison: Georgia vs. Federal Tax POA

1. Governing Agency

• Georgia POA (Form RD-1061): Managed by the Georgia Department of Revenue
• IRS POA (Form 2848): Managed by the Internal Revenue Service (IRS)

2. Scope of Authority

• Georgia POA: Covers state tax matters only
• IRS POA: Applies to federal tax matters only

3. Access to Confidential Information

• Georgia POA: Grants access to state tax records and confidential information
• IRS POA: Grants access to federal tax records and communications

4. Use for Filing Tax Returns

• Georgia POA: Limited. You must specify return filing authority or submit a separate form.
• IRS POA: Also limited. Must explicitly designate authority to file in Form 2848.

5. Recommended Use

• Georgia POA: Best for Georgia-specific tax representation
• IRS POA: Best for federal tax representation and IRS communications

‍

Overview of Georgia Form RD-1061

Georgia Form RD-1061, officially titled Power of Attorney and Declaration of Representative, is the state's primary document for authorizing third-party representation in state tax matters. It is issued and maintained by the Georgia Department of Revenue (DOR). It is vital in granting legal authority to tax professionals, attorneys, or other representatives acting on a taxpayer's behalf.

Form RD-1061 is not just a signature form—it carries significant legal weight and must be completed correctly to be effective. Here is a breakdown of its key features:

• Official Name and Designation: The full name of the form is "Form RD-1061 – Power of Attorney and Declaration of Representative." The "RD" stands for Revenue Department, and the form is specific to the Georgia DOR.
• Primary Purpose: This form allows an authorized representative to access and handle your Georgia tax information, submit filings, communicate with the DOR, and engage in actions such as filing protests or negotiating on your behalf.
• Issuing Authority: The form is regulated by the Georgia Department of Revenue, which is responsible for administering and enforcing Georgia's tax law, including individual and corporate income taxes, sales taxes, withholding taxes, and others.
• Legal Authority Granted: When properly executed, this attorney form RD 1061 grants your representative access to confidential tax information, the ability to receive correspondence, and the right to act in discussions, disputes, or audits—limited to the matters and periods you specify on the form.
• Not a General POA: This form differs from a general power of attorney used in medical or financial settings. It is strictly limited to Georgia state tax matters and should not be used for federal IRS issues or non-tax-related representation.

This form is essential for efficiently and securely resolving tax matters, especially when confidentiality, proper authorization, and legal compliance are required.

Who Should Use Form RD-1061?

Form RD-1061 is designed for a wide range of taxpayers and representatives who need formal authorization to handle Georgia state tax matters. It is not limited to individual filers—businesses, tax professionals, and even joint filers may need to complete this form, depending on their situation. Below is a breakdown of the groups that commonly use this form and the reasons why.

Individual Taxpayers

• Georgia residents and non-residents with state tax obligations may use Form RD-1061 to authorize a third party to act on their behalf.
• Typical scenarios include resolving issues with income tax filings, responding to audit notices, negotiating with the Department of Revenue, or requesting payment plans.
• Individuals often need to share confidential tax information, such as prior returns or payment history, which can only be legally accessed by an authorized representative.

Joint Filers

• Married couples who file jointly can use a single Form RD-1061 to appoint a representative.
• Both spouses must include their names, social security numbers, and signatures to ensure full legal coverage.
• This is especially important when the tax issue affects both individuals, or if one spouse is unavailable to communicate directly with the department.

Business Entities

• Corporations, partnerships, LLCs, and other business types can authorize a representative to manage Georgia tax matters using Form RD-1061.
• Use cases include handling sales and use taxes, corporate income taxes, withholding tax issues, and business-related audits or collections.
• An officer, member, partner, or other duly authorized individual must sign on behalf of the business in accordance with Georgia tax law.

Tax Professionals

• Form RD-1061 is commonly used by attorneys, CPAs, enrolled agents, and other professionals representing clients before the Georgia Department of Revenue.
• These individuals often deal with sensitive and confidential information and must be formally authorized to speak to the department, submit documents, or receive client tax data.
• The form includes a designated section (Section 7) for representatives to declare their qualifications under penalty of perjury.

This form ensures the Georgia Department of Revenue can legally communicate and work with a third party on tax issues—protecting your rights while complying with confidentiality requirements.

‍

Situations That Require a Georgia Tax POA

There are several common scenarios where completing Form RD-1061 is helpful and necessary. Whether you're resolving issues on your own or hiring a representative to act on your behalf, these are the most frequent situations that justify filing a Georgia Tax Power of Attorney form.

Audit Representation

• If the Georgia Department of Revenue selects you or your business for an audit, having a representative with a valid POA is essential.
• The representative can attend meetings with the department, present documentation, and respond to audit findings without your direct involvement.
• This authorization protects your right to confidential tax information while enabling the representative to navigate complex procedural requirements.

Collections and Payment Plans

• Taxpayers facing back taxes or enforcement actions often appoint a representative to negotiate on their behalf.
• A POA allows the representative to discuss payment plans, request penalty abatements, and address collection notices.
• It also enables them to access confidential information, such as account balances and correspondence, which the department cannot release without formal authorization.

Appeals and Disputes

• Your representative can file a formal protest if you disagree with a Georgia Department of Revenue assessment or penalty.
• With Form RD-1061 in place, they may represent you in appeals conferences or hearings and argue your case using supporting documentation and legal authority.
• This is critical when the dispute involves a nuanced interpretation of Georgia tax law.

Tax Return Issues and Filing Assistance

• A tax professional authorized through this form can assist with reviewing prior-year filings, requesting extensions, or correcting filing errors.
• They may also engage directly with the department to clarify correspondence, resolve missing documentation issues, or check on refund status.
• This is particularly useful for those lacking the time or expertise to resolve administrative filing issues.

Business Tax Compliance

• Businesses often use Form RD-1061 to authorize ongoing support from accountants or attorneys managing routine filings and correspondence.
• This may include compliance with sales and use taxes, withholding requirements, or license renewals.
• The representative can work proactively to keep the business compliant and minimize the risk of penalties or enforcement actions.

Each of these situations requires access to your tax information, and Georgia law mandates a properly executed POA before any third party can legally discuss or act on your case. Filing Form RD-1061 ensures that the department can work directly with your representative—efficiently and lawfully.

‍

What Authority Does This Form Grant?

When you complete and submit Form RD-1061, you legally authorize your representative to access specific types of tax information and take certain actions on your behalf. However, the authority granted is limited to the tax matters, periods, and specific powers you explicitly list on the form. Anything not identified in the authorization is considered outside the scope of the representative's power.

Here are the primary powers a representative may be granted through this attorney form RD 1061:

• Access to confidential tax information: Your representative will be allowed to view prior returns, account transcripts, payment history, and department correspondence. This access is essential, as Georgia law prohibits releasing confidential information without written authorization.
• Communication with the Department: The representative can speak directly with the Georgia Department of Revenue to request updates, clarify issues, and resolve discrepancies related to your account.
• Representation in conferences and hearings: Your representative may appear in your place during informal meetings or formal hearings to defend your interests, present documents, and argue positions under applicable Georgia law.
• Execution of waivers or extensions: You may authorize your representative to sign waivers related to time limitations on tax assessments, collections, or refund claims.
• Filing protests and appeals: With the proper authority, your representative can formally dispute tax notices, request appeals, and submit supporting evidence.
• Submission of refund claims: A representative can file the paperwork necessary to claim overpaid taxes or request the issuance of refunds, though they cannot endorse or collect refund checks.
• Making payments on your behalf: You can permit your representative to make tax payments, such as installment payments or balance settlements, directly to the department.
• Other lawful acts: The form includes a catch-all category for any other legal actions related to the specified tax matters you authorize.

It's important to note that Form RD-1061 does not automatically grant authority to sign tax returns. If you need a representative to sign filings on your behalf, you must complete Form RD-1063 (Reporting Agent Authorization) or specify that power explicitly. Additionally, representatives are not allowed to use your login credentials—they must access the Georgia Tax Center through their registered accounts.

‍

Step-by-Step Guide to Filling Out Form RD-1061

Completing Form RD-1061 ensures your representative has the legal authority to handle your Georgia tax matters. The form is divided into clearly labeled sections, and each one must be filled out carefully to avoid processing delays or rejections.

1. Section 1: Taxpayer Information

Please enter your full legal name exactly as it appears on your tax filings. Include your complete address, daytime phone number, and one of the following:

• If you are an individual taxpayer, you must include your Social Security Number (SSN).
• If you are a business entity, you must enter your Federal Employer Identification Number (FEIN).

Both spouses must provide their names, social security numbers, and other contact details for joint returns.

2. Section 2: Representative Information

Provide the full name of the individual you are authorizing. This must be a person—not a firm or company name. Also include the representative's address, phone number, and email. The form allows for two representatives if you are appointing more than one; for more, you must attach an additional sheet with the same information.

3. Section 3: Tax Matters

Specify the tax type (e.g., income, sales, withholding), the exact tax periods covered (e.g., 2022–2023), and the actions your representative is authorized to perform. Check all applicable boxes, such as:

• You must specify the tax type involved, such as individual income tax, sales tax, or withholding tax.
• You must indicate the tax periods or years that are covered by the authorization.
• You should check every applicable box to grant specific powers, such as:
  
  • Receiving access to your confidential tax information
  • Making tax payments on your behalf
  • Filing refund claims or protests
  • Attending hearings and representing your interests before the Department

Be precise—any tax matter or period not listed will not be covered under this authorization.

4. Section 4: Retention or Revocation of Prior Powers

By default, filing a new attorney form RD 1061 revokes prior authorizations for the same tax matters and periods. To retain previous representatives, check the appropriate box and list those individuals' names.

5. Section 5: Taxpayer Authorization and Signatures

Print your name and sign the form. If you are filing jointly, both spouses must sign. Business filers must have an authorized officer or agent sign on behalf of the entity. The signature must match your legal authority to act in accordance with Georgia law.

6. Section 6: Notarization (Acknowledgment)

This section must be completed before a notary public if your representative is not an attorney, CPA, enrolled agent, or registered public accountant. The notary will verify your identity and witness your signature. Forms missing this section, when required, will be rejected.

7. Section 7: Declaration of Representative

This section is for the representatives themselves. They must declare their qualifications (e.g., attorney, CPA), include relevant license or enrollment information, and sign under penalty of perjury. If a qualified professional completes Section 7, Section 6 (notarization) is not required.

Accurate, complete, and legible entries are critical to ensure the Department of Revenue accepts the POA without delays. Always double-check that tax information, contact details, and authorization periods are correct before submission.

‍

How to Submit the Form

After completing Form RD-1061, you must submit it to the Georgia Department of Revenue using one of two approved methods: electronically through the Georgia Tax Center (GTC) or by delivering a physical copy. Online submission is typically faster and is the department's preferred method. Regardless of your channel, ensure the form is accurate and fully signed before submission.

Here are the steps to follow:

1. Online Submission via the Georgia Tax Center (Preferred)

• Visit the official Georgia Tax Center website at https://gtc.dor.ga.gov.
• Log in to your account or create one if you are a first-time user.
• Select "Submit Power of Attorney" from your dashboard's "I Want To" section.
• Complete the online intake form with representative information and upload a scanned copy of your signed attorney form RD 1061.
• When uploading the form, select the document type and include a brief description (e.g., "Form RD-1061 for 2022 audit").
• After submission, you will receive a confirmation number for your records. This number verifies receipt of your form and may be used for follow-up communication with the department.

2. Physical Submission by Mail or Hand Delivery

• You may mail or deliver the completed form to the Georgia Department of Revenue office managing your case or the general contact address:

Georgia Department of Revenue

1800 Century Blvd NE

Atlanta, GA 30345

• Alternatively, you can provide the form directly to the department employee handling your matter, such as during an audit or conference.

Whether you file online or by mail, the department typically processes forms within 2–3 business days if submitted electronically. Paper submissions may take longer depending on mail delivery times and internal processing. You or your representative may verify the status of the form by logging into your Georgia Tax Center account or contacting the department by phone.

‍

Modifying or Revoking an Existing Power of Attorney

There may be a time when you need to change or cancel a previously submitted Form RD-1061. This can happen if your tax matter has ended, you're switching representatives, or you want to limit someone's access to your confidential tax information.

The Georgia Department of Revenue offers two acceptable ways to revoke or modify an existing power of attorney: submitting a new form or directly revoking the prior one.

Revoking with a New Form

• Filing a new Form RD-1061 for the same tax matters and periods will automatically revoke any existing authorizations—unless you explicitly state otherwise.
• To retain a previous POA while filing a new one, you must check the box in Section 4 labeled "Retention of Prior Powers of Attorney."
• If retaining earlier authorizations, you must list the names of representatives whose authority should remain in effect.

Direct Revocation

• If you are not appointing a new representative but wish to cancel the current POA, you can upload a signed statement or marked-up copy of the original form.
• You may write "REVOKE" clearly across a copy of the previously executed Form RD-1061 and upload it via the Georgia Tax Center.
• Alternatively, you can submit a written statement of revocation that includes the following:
  
  • The name of the representative being removed
  • The affected tax matters and periods
  • Your name, signature, and identifying details (such as social security number or account ID)
• You can submit the revocation online using the same process used for submitting new forms or mail it to the department.

Once received, revocations submitted electronically are typically processed within 2 to 3 business days, although it may take up to 5 business days in some cases. For urgent revocations—such as those involving disputed access to confidential information—you may follow up by calling the department after submission to confirm status.

‍

Common Mistakes to Avoid

To ensure your Georgia Tax Power of Attorney is accepted and processed promptly, avoid these frequently encountered mistakes:

• Using an outdated version of Form RD-1061: Always download the current version from the official Georgia Department of Revenue website. Using an old version may result in rejection or delays, as form requirements occasionally change.
• Leaving sections incomplete or unsigned: The department commonly rejects forms missing key elements such as taxpayer signatures, representative qualifications, or tax period specifications. For joint filers, both individuals must sign in Section 5.
• Failing to complete Section 6 or 7 when required: If your representative is not a licensed attorney, CPA, enrolled agent, or registered public accountant, you must complete Section 6 before a notary public. Notarization is not required if a qualified professional is named in Section 7, but skipping both sections will result in rejection.
• Submitting the IRS Form 2848 instead of RD-1061: While Georgia may accept Form 2848 in limited cases, the attorney form RD 1061 is the preferred and most complete document for state-specific matters. The federal form does not address all of Georgia's procedures or permissions.
• Listing vague or incorrect tax matters and periods: The department only honors the powers explicitly listed in Section 3. Avoid general language like "all taxes" or "all years" unless fully allowed, and make sure dates and tax types are specified.
• Providing outdated contact information: Double-check that your address, email, and phone number are accurate. If your representative's contact info is outdated, they may miss critical communications regarding your tax information.
• Failing to check the retention box for prior authorizations: To keep previous POAs in place, you must check the relevant box in Section 4. If left blank, prior authorizations covering the same tax matters and periods will be automatically revoked.

These common mistakes can delay or invalidate your authorization, leaving your representative without access to confidential tax information or the ability to act on your behalf. Reviewing the form carefully before submission ensures smooth processing and protects your tax rights under Georgia law.

‍

FAQs

Does this form authorize IRS representation?

No, Form RD-1061 only authorizes someone to represent you in state tax matters with the Georgia Department of Revenue. It cannot be used to represent you before the IRS. If you need federal tax representation, you must file IRS Form 2848 separately. Each form serves a distinct purpose and cannot substitute for the other when dealing with separate jurisdictions.

Can I have more than one power of attorney on file?

Yes, but there are limits. Filing a new RD-1061 for the same tax period or matter will revoke prior authorizations unless you check the box in Section 4 to retain them. You may name up to two representatives per form and include additional sheets if necessary. Multiple POAs are acceptable as long as they relate to non-overlapping tax issues and time frames to avoid conflicts.

How long does the Georgia POA remain valid?

The POA remains valid until you revoke it, the representative withdraws, or the Georgia Department of Revenue terminates it. There is no automatic expiration. However, the authority only covers the tax issues and periods listed in Section 3. If a new issue arises that isn’t included in the original POA, you must file a new form to grant authority.

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

No, residency in Georgia is not required to file Form RD-1061. Anyone with tax obligations or records under the Georgia Department of Revenue—such as non-residents with income or business in the state—may use this form to appoint a representative. It’s available to both in-state and out-of-state taxpayers who need state-level tax support.

Can my representative sign my tax return using this form?

Generally, no. Form RD-1061 does not grant a representative the authority to sign your tax return automatically. If signing authority is required, you must either complete Form RD-1063 (Reporting Agent Authorization) or authorize it through a separate method permitted under Georgia law. This helps maintain a clear distinction between representation and filing rights.