Navigating Kentucky's state tax system can be complex, especially when you need someone else to act on your behalf. Whether facing an audit, a payment plan, or a tax dispute, a formal representative can simplify the process and safeguard your rights. In Kentucky, that authority is granted through a legal document known as the Tax Power of Attorney.
This document, officially titled the Declaration of Representative and filed using Form 20A100, allows a designated person—such as a tax professional, attorney, or trusted agent—to represent you before the Kentucky Department of Revenue. It differs from a general power of attorney, which may cover broader legal or financial responsibilities. The tax-specific form is limited in scope but essential when you want someone to handle state tax issues on your behalf.
This guide explains Form 20A100's use, who can be authorized, what authority can be granted, and how to ensure your power of attorney is valid. It also covers common errors and related procedures to avoid, helping you confidently manage your Kentucky tax responsibilities.
A Kentucky power of attorney is a legal document that allows another individual to act on your behalf in specific matters, including taxes, finances, or health decisions. This form of representation is especially important when dealing with issues like audits, tax disputes, or account corrections and cannot—or prefers not to—handle these matters directly.
The Kentucky Department of Revenue requires a specific form for this purpose: Form 20A100, officially titled the Declaration of Representative. This form establishes the legal authority for someone else to access your confidential tax information, speak with revenue officials, file paperwork, and take other approved actions on your behalf. The authorization granted by this form is limited strictly to state tax matters and does not apply to federal taxes or unrelated legal issues.
Unlike a general power of attorney, which can cover various financial or legal responsibilities, the Kentucky Tax Power of Attorney is narrowly focused. It only applies to matters administered by the Kentucky Department of Revenue, ensuring that the person you appoint has clear and specific authority to act within a defined scope. This versatility makes it an essential tool for anyone who wants to ensure continuity and accuracy in handling tax matters, especially in situations involving professional representation.
The Kentucky Department of Revenue requires Form 20A100 to authorize someone to act on a taxpayer's behalf in state tax matters. Without this form, even a qualified tax professional cannot legally access your records, file documents, or speak to the department for you. Filing it creates an official record of your chosen representative and the scope of their authority.
Whether you're an individual or a business, this form confirms your representative's identity and establishes the legal framework for communication with the Department of Revenue.
Typical situations where Form 20A100 is required or strongly recommended include:
Your representative must have this form on file to communicate with auditors and respond on your behalf.
When you cannot pay in full, your representative can use this form to request installment agreements or offers in settlement.
To challenge a tax bill, your representative must be formally authorized to submit protests or attend hearings.
A representative can intervene in collection actions, respond to notices, or negotiate alternative payment arrangements.
Your representative may request changes to your tax account, obtain transcripts, or resolve discrepancies.
Kentucky acknowledges various power of attorney forms, each fulfilling a distinct legal purpose. Understanding the differences can help you select the appropriate form for your needs, especially when dealing with tax and non-tax matters.
A durable POA remains valid even if the principal becomes incapacitated, which makes it especially useful for long-term planning. This type is often used for long-term financial or legal planning because it ensures continuity in decision-making during periods of disability.
A non-durable power of attorney is valid only while the principal remains mentally competent. It becomes invalid if the principal is incapacitated, making it more suitable for short-term or limited transactions.
A limited power of attorney gives the agent authority to act in specific situations or for a defined purpose. For example, you might grant a limited POA for a single real estate closing or a particular financial task.
If you're incapacitated, this type of power of attorney allows your agent to make medical decisions for you, including treatment options and end-of-life care. It is commonly used in conjunction with a living will or advance directive.
A financial POA gives the agent control over money management, including bank accounts, investments, and bill payments.
The tax power of attorney is specific to matters before the Kentucky Department of Revenue. Using Form 20A100, taxpayers can appoint someone to access their tax records, speak to department officials, and handle other tax-related tasks. This form does not authorize representation for federal tax issues or broader financial matters.
Kentucky law allows you to name more than one agent (co-agents), although doing so may complicate decision-making if disagreements arise. If your first choice can't serve, you can appoint a successor agent.
The type of power of attorney you choose will depend on your needs, the extent of authority you want to grant, and the duration of the authorization.
Form 20A100 can be used by taxpayers who need to authorize someone to represent them before the Kentucky Department of Revenue. The form applies to individuals and legal entities responsible for filing or managing state taxes.
Any Kentucky resident or nonresident with a Kentucky tax obligation can use this form to appoint someone to handle personal income tax matters or other individual tax issues. This includes representation in audits, disputes, or account corrections.
Corporations, limited liability companies (LLCs), partnerships, and other types of businesses can use Form 20A100 to authorize representatives for business-related taxes. These may include corporate income tax, sales and use tax, withholding tax, or the limited liability entity tax.
Executors, administrators, or trustees of estates and trusts can file Form 20A100 to appoint a representative to handle Kentucky tax responsibilities on behalf of the estate or trust. This is often necessary for filing final returns or resolving outstanding liabilities.
Form 20A100 is flexible enough to serve a wide range of taxpayers, but it must be filled out carefully to ensure the Department of Revenue recognizes the authority granted. Regardless of whether you're an individual, a business, or a fiduciary, submitting this form is the first step in legally enabling someone to act on your behalf in Kentucky tax matters.
Kentucky law permits a wide range of individuals to act as representatives for taxpayers using Form 20A100. While the form allows flexibility in whom you appoint, certain professionals must meet specific requirements to qualify.
Licensed attorneys can represent taxpayers but must include their state bar identification number on Form 20A100. They are expected to be in good standing and authorized to practice before tax authorities.
CPAs licensed to practice in any state can serve as representatives. The form requires them to list their CPA license number to verify their professional status.
These federally authorized tax professionals must include their IRS Enrolled Agent number. They are subject to federal regulations under Circular 230, which governs ethical standards for practice before the IRS and, by extension, applicable state tax matters.
Kentucky allows you to appoint a spouse, adult child, or other trusted person to serve as your representative, even if they are not a tax professional. However, their ability to act is limited to the powers you explicitly grant on the form.
Business owners can authorize partners or employees to represent the business in tax matters if the representative's role is appropriate for the authority granted.
Individuals who regularly prepare tax returns or assist in tax compliance may also be appointed, provided they are identified clearly on the form. They are not disbarred or suspended from practice.
Regardless of who you appoint, each representative must sign Form 20A100 and declare under penalties of perjury that they are not suspended or disbarred and are authorized to act in the specified matters. The form allows you to name up to three representatives, but ensure each is properly identified and agrees to serve. Anyone appointed under Form 20A100 becomes the taxpayer's attorney in fact for the purposes outlined in the document.
Form 20A100 allows taxpayers to define the exact scope of authority they grant to a representative. These powers are listed in Section 4 of the form and must be explicitly selected. If a box is left unchecked, the corresponding authority is not granted.
Your representative may be authorized to sign waivers that extend the period during which the Department of Revenue can assess additional taxes. This feature is helpful if your case is under review and more time is needed to resolve it.
If you are disputing a tax determination or assessment, your representative can formally submit a protest on your behalf. They may also appear in administrative hearings and participate in appeals processes.
Representatives can attend meetings or conferences with the Department of Revenue and present information, respond to inquiries, or negotiate resolutions.
Your representative can receive notices related to the specific matters listed on the form with your permission. However, system-generated notices may still be sent directly to you as the taxpayer.
A representative may address collection actions such as levies or liens. They can also propose payment alternatives, such as installment agreements or offers in settlement.
If you grant this authority, the representative can obtain your MyTaxes PIN and change your account on Kentucky's online tax filing and payment platform.
The form includes a field labeled "Other acts" where you may define any additional permissions not already covered. This can consist of specific requests or authority related to unique tax situations.
Selecting the powers carefully and completing Section 4 in full allows you to tailor your representative's authority to match your situation. Leaving sections blank may limit what they can do for you, delaying the resolution of your tax issue.
A power of attorney must meet several critical requirements to be legally recognized in Kentucky. These ensure that the document is authentic, enforceable, and protective of both the principal and the agent. Below are the key conditions:
The person granting authority must sign the power of attorney. They can have someone else do it with proper documentation if they can't sign.
Most powers of attorney, including those used for tax or financial matters, require notarization. In other cases, one or more adult witnesses may be required. The notary or witnesses cannot also be named as agents.
A valid power of attorney must be executed freely. Any indication of pressure, manipulation, or undue influence can invalidate the document.
When signing, the principal must understand the document's meaning and the powers granted. A lack of mental capacity can make the power of attorney unenforceable.
It should include each party's full legal name and address. This ensures clarity and helps prevent confusion or disputes over who is authorized.
A valid power of attorney outlines the agent's scope of authority. Vague or overly broad language can lead to rejection by agencies or financial institutions.
Kentucky follows the Uniform Power of Attorney Act with some modifications. Using the correct form and meeting state-specific requirements is essential for enforceability.
If the agent acts on the principal's behalf in a property matter, the document may need to be recorded at the county clerk's office to become legally effective.
Following these legal requirements helps ensure the power of attorney is accepted by the Kentucky Department of Revenue and other institutions you may need to work with.
Completing Form 20A100 correctly ensures that your designated representative can act on your behalf without delays or administrative issues. Below is a section-by-section guide to filling out the form:
Enter your full legal name, whether you are an individual or a business. Include your complete mailing address, Social Security Number (for individuals), or Federal Employer Identification Number (for businesses), as well as your Kentucky taxpayer identification number if applicable. Be sure to list a daytime telephone number where you can be reached.
List up to three individuals you wish to authorize as your representatives. For each person, provide their name, address, and telephone number. If the representative is an attorney, CPA, or enrolled agent, include their professional identification number, such as a bar ID, CPA license number, or IRS enrollment number.
Specify the tax matters for which the representative is authorized to act. This includes the type of tax (e.g., income tax, sales tax), the relevant tax form numbers, and the specific years or periods involved. Clearly defining the scope helps avoid limitations or confusion later.
Check the boxes that correspond to the specific powers you want to grant your representative. These include authority to sign waivers, file protests, receive tax notices, negotiate collections, or access your MyTaxes portal. If you need to authorize a power not listed, use the "Other acts" field to describe it.
This section applies only to corporations that file returns as part of a consolidated or unitary combined group. If applicable, list the names and Federal Employer Identification Numbers of all affiliated companies.
Understand that submitting a new Form 20A100 automatically revokes any previous powers of attorney related to the same tax matters and periods. If you want to keep a prior authorization in effect, attach a copy of it and indicate that you wish for it to remain valid.
Sign and date the form. If you are completing the form on behalf of a business, the signature must come from an authorized officer, partner, member, or trustee. Include your title if signing for a business entity.
Each representative must sign and date the form under penalties of perjury. By signing, they confirm they are not currently suspended or disbarred, that they are subject to ethical regulations, and that they have the authority to represent you in the specified tax matters.
Accuracy and completeness are critical when filling out this form. Any missing signatures, incorrect identification numbers, or vague authorizations can result in processing delays or rejection by the Department of Revenue.
After completing and signing Form 20A100, you must submit it to the Kentucky Department of Revenue. The table below outlines the accepted submission methods and key instructions for each.
Submission Method
Instructions and Details
In-Person Delivery
You may hand-deliver the completed form to the Department of Revenue’s main office at 501 High Street, Frankfort, KY 40601, or to any Kentucky Taxpayer Service Center. Office addresses are listed on the department’s website.
Mail Submission
Send the form to: Kentucky Department of Revenue, P.O. Box 181, Station 56, Frankfort, KY 40602-0181. Allow time for mail delivery and processing, especially if you are responding to a deadline.
Email Submission (for protests only)
If you're submitting a protest, Kentucky regulations may allow email submission to the address listed in the department’s assessment or notice. However, a physical copy must also be mailed for official recordkeeping.
Attachment to other tax filings
When submitting a protest, payment plan request, or similar filing, you may attach Form 20A100. Clearly label the attachment and confirm all fields and signatures are complete.
Be sure to keep a copy of the completed form for your records. If your matter is urgent or involves enforcement actions, consider calling the Department of Revenue to confirm receipt and processing.
You may need to revoke or change a previously filed Form 20A100 for several reasons—perhaps your tax matter has been resolved, you've changed representatives, or you want to limit or expand the authority you previously granted. Kentucky provides several ways to make those changes.
When you submit a new Form 20A100 for the same tax matters and time periods, the new filing automatically revokes the prior one. This is the most common way to update or replace an existing power of attorney.
If you want a new representative to be added without revoking an existing one, you must attach copies of all previously filed POA forms that should remain in effect. Without these attachments, prior authorizations will be voided.
You can submit a separate written statement to revoke a power of attorney. The document should include your full name and address, your tax identification number, the name and address of the representative, a clear statement that the authorization is being revoked, and your signature with the date.
If you need to change details—such as the scope of authority, tax periods covered, or representative information—you must file a new Form 20A100 with the revised information. The new form will replace the prior authorization for the specified matters.
Taking time to revoke or update a power of attorney ensures that only the individuals you trust have legal access to your tax records and the ability to act on your behalf. Be sure to notify your representative if you revoke their authority, and keep copies of any revocation documents for your records.
When completing and submitting Form 20A100, even small errors can cause delays, limit your representative's authority, or result in rejection by the Department of Revenue. Below are the most common mistakes to watch for—and how to avoid them.
Always download the current version of Form 20A100 directly from the Kentucky Department of Revenue website. Older versions may not be accepted or may be missing required fields.
The form must be signed by both the taxpayer and each representative. If a business is filing, an authorized officer or agent must sign and include their title. Incomplete signatures will invalidate the filing.
While Kentucky may accept IRS Form 2848 for certain income tax matters, it is not a substitute for Form 20A100 when dealing with most state tax issues. Using the wrong form can prevent your representative from acting on your behalf.
Not specifying which tax types, forms, or times the authorization applies to may lead to confusion or restrictions. Be as detailed and accurate as possible to avoid limitations.
Section 4 outlines the specific powers your representative will have. If a box is left unchecked, the Department of Revenue will assume that authority is not granted, even if it's intended.
Ensure all mailing addresses and phone numbers for both you and your representative(s) are accurate and current. Mistakes here can lead to missed deadlines or lost communications.
Submitting a new Form 20A100 without attaching prior POAs will automatically revoke earlier authorizations for the same matters. If you intend to keep them in effect, you must include copies with your new filing.
If your representative is an attorney, CPA, or enrolled agent, their professional identification number must be included. Omitting this information can cause the department to question their eligibility.
By carefully reviewing your completed form for these common mistakes before submission, you can save time and avoid unnecessary complications with your tax representation.
No, Form 20A100 only grants authority for state-level tax matters before the Kentucky Department of Revenue. It cannot be used for federal tax representation. If you need someone to act on your behalf before the IRS, then you must complete and submit IRS Form 2848 separately to ensure federal compliance.
Yes, but only if the forms cover different tax matters or periods. If you file a new Form 20A100 for the same issue and time frame, then it will automatically revoke the earlier one—unless you attach the old form and clearly state that both should remain in effect. Be cautious to avoid unintentionally canceling valid authorizations.
Yes, but only if you explicitly grant them access by checking the proper box in Section 4 of Form 20A100. This allows your representative to obtain your MyTaxes PIN and make changes to your online tax account. Without this authorization, then, your representative will not have online access privileges.
Your representative will receive notices for the matters listed on the form. However, some automated notices may still go directly to you. If you want full visibility for your representative, then be sure to specify the relevant tax types clearly. Otherwise, communication may be divided between the parties.
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