Navigating state tax matters in Maryland can be overwhelming, especially when facing complex processes such as audits, payment agreements, or appeals. In many of these situations, individuals and businesses benefit from appointing a trusted tax representative to act on their behalf. To make this possible, the state of Maryland requires the use of a specific legal document: the Maryland Tax Power of Attorney Form, officially known as Form 548.
This document allows a taxpayer to authorize a designated agent—such as a certified public accountant, tax attorney, or other qualified individual—to represent them before the Comptroller's Office. The authority granted under Form 548 can include accessing confidential tax information, communicating with tax officials, sign tax related documents, and help resolve issues involving audits, collection actions, or disputed filings. It's important to note that this form is not interchangeable with federal forms or general powers of attorney used for financial or health care decisions. Maryland law requires that tax matters be handled before the state handles them using its designated document.
For residents, nonresidents, business owners, or fiduciaries managing estates or trusts, understanding how to complete and submit Form 548 properly is essential. This guide will walk you through everything you need to know—from what the form covers and when to use it to who can serve as your agent and how to meet the state's specific signing requirements. Whether dealing with past tax liabilities, requesting payment plans, or responding to formal notices, this guide will help ensure your rights are protected and your representative is properly empowered under Maryland law.
The Maryland Tax Power of Attorney, officially known as Form 548, is a legal document that allows a taxpayer to appoint an individual or firm to handle specific tax-related matters with the Comptroller of Maryland. This authority is granted to a tax representative who can act on the taxpayer's behalf, including accessing confidential tax information, signing forms, and communicating directly with the tax authority.
Unlike a general power of attorney—which might cover broader financial, health care, or end-of-life matters such as managing assets, making medical decisions, or handling children's welfare—Form 548 is limited to issues related to Maryland state taxes. It does not apply to federal tax matters and is not accepted by the Internal Revenue Service. Instead, taxpayers must complete a separate federal form for IRS-related issues.
Maryland law distinguishes between different kinds of powers of attorney and requires that state tax matters be handled using this state-specific document. The Comptroller's Office no longer accepts federal substitutes like IRS Form 2848, and using an incorrect form can result in delays or denial of representation.
The form creates a formal relationship between the taxpayer, referred to as the principal, and the individual or firm appointed to represent them, known as the agent or attorney in fact. This relationship is legally binding and remains in effect until the taxpayer revokes it, the period specified in the form expires, or another valid document overrides it.
This form is essential for anyone who needs to authorize another party to represent them in managing tax obligations in Maryland, such as reviewing tax returns, addressing tax liabilities, or resolving disputes for a specific tax year or series of years.
Form 548 is not just a convenience—it is a legal necessity in Maryland for anyone seeking to authorize a representative to handle state tax matters. Maryland law explicitly requires taxpayers to use this specific form when granting power of attorney related to taxes administered by the Comptroller's Office. Other forms, such as general powers of attorney or federal documents like IRS Form 2848, are not accepted for state tax representation.
This requirement reflects the state's commitment to strict oversight of tax authority delegation. Maryland has enacted its version of the Uniform Power of Attorney Act, incorporating added protections to ensure that any agent acting on behalf of a taxpayer is appropriately identified and qualified. This structure helps safeguard taxpayers and the state. This issue arises from miscommunication, unauthorized disclosure of confidential information, and fraudulent representation.
Beginning January 1, 2017, the state stopped accepting federal POA forms for Maryland-specific tax matters. This policy shift brought attention to compliance with state law and using Form 548 for all valid representations. Filing an incorrect or outdated form could result in significant delays, rejections, or forfeiture of a taxpayer's right to be represented.
This form protects all parties involved by creating a transparent, verifiable relationship between the taxpayer and their agent. Whether you're seeking help managing tax debt, preparing income returns, or handling correspondence, using the correct document is essential for timely and lawful representation.
Maryland Form 548 should be used whenever you need a tax representative to act on your behalf before the Comptroller's Office. This includes many scenarios involving tax filings, disputes, collections, and formal hearings. Below are the most common situations where this form is required:
When the comptroller initiates an audit of your tax returns or financial records, Form 548 allows you to appoint an agent to handle inquiries, gather supporting documentation, and communicate with the state on your behalf.
Suppose you are contesting a tax assessment or denied a refund. In that case, you can designate an agent to represent your position, present evidence, and attend hearings under the state's formal appeals process.
Taxpayers with outstanding tax liabilities may use Form 548 to authorize an agent to negotiate payment terms, set up installment plans, and manage communications related to how and when to pay balances owed to the state.
If you hire a tax professional to prepare and file your state tax returns, Form 548 ensures they can access necessary tax documents and speak with the Comptroller's Office if issues arise.
When you need someone to obtain transcripts, review your tax history, or retrieve confidential tax information, this form authorizes them for a specified tax year or time.
If you've received notices related to debt collection or wage garnishment, an authorized agent can act on your behalf to manage these communications and help resolve outstanding amounts owed.
Suppose you're requesting an official ruling from the comptroller on how Maryland tax law applies to a particular transaction. In that case, your agent must be designated with a valid Form 548 to submit such petitions.
Corporations, partnerships, and other entities can use this form to appoint officers or external representatives to manage tax obligations, including sales tax, withholding tax, and licensing requirements.
In all of these cases, Form 548 ensures that the designated agent has the legal authority to manage your affairs, access your identifying information, and sign tax related documents when permitted by the form's terms. Without it, the Comptroller's Office will not acknowledge the representative's involvement, even if they are a licensed professional.
Many individuals and entities who require professional assistance in managing their state tax responsibilities can utilize Maryland Form 548. Whether you are an individual As a taxpayer, business owner, or fiduciary, you can use this form to authorize someone to act on your behalf in specific tax matters before the Comptroller's Office.
Likewise, not every person is permitted to serve as a representative. Maryland law sets specific requirements for who may be appointed and under what conditions. These qualifications are designed to protect confidential information and ensure that the person acting for the taxpayer is competent, accountable, and correctly identified.
Each representative must complete the Declaration of Representative section on Form 548, certifying under penalty of perjury that they are not suspended, disbarred, or otherwise prohibited from practicing before the Comptroller's Office. They must also affirm that they are familiar with the subject matter and can represent the taxpayer competently.
When you complete and submit Maryland Form 548, you grant your chosen agent the authority to act on your behalf in specific matters involving the state of Maryland's tax system. This legal relationship allows your representative to communicate directly with the Comptroller's Office, access sensitive records, and take actions you would otherwise need to perform yourself. However, the form also limits what the agent can do unless additional authorization is provided in writing.
Maryland law distinguishes between general powers of attorney and those limited to tax-related matters. Form 548 falls into the latter category, and the authority granted applies only to the tax types, periods, and specific acts described in the document. By default, this authority does not include certain high-impact actions unless they are explicitly approved in the form itself.
These limitations protect both the taxpayer and the state. Even if your agent is a trusted professional or family member, the form ensures that no individual has unchecked access to your financial or confidential information without your knowledge and written consent. The agent cannot control or access the taxpayer's money for purposes unrelated to tax matters unless authorized through a different legal instrument.
Form 548 must be filled out carefully to ensure the Comptroller's Office accepts it. The form establishes your authorization for a tax representative to act on your behalf, and each section must be complete and accurate. Use the most current version from the Comptroller of Maryland's website.
1. Taxpayer Information (Part I)
2. Representative Information (Part II)
3. Tax Matters (Part III)
4. Retaining or Revoking Prior Powers
5. Signatures and Declarations
6. Additional Notes
By completing each section carefully and verifying accuracy, you can avoid delays and ensure your representative has the proper authority to act on your behalf in matters involving Maryland taxes.
Once completed, Form 548 must be submitted to the Comptroller's Office using one of several accepted delivery methods. The state does not offer an online portal for this form, so submission is handled via mail, fax, in-person delivery, or—in some cases—email.
Make sure all required fields are complete and any supporting documents are attached. Although there's no formal confirmation process, your representative's authority becomes valid once the form is processed. Submitting the form well before any deadlines is recommended.
Send the completed form to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Fax the form to (410) 260-7908. Ensure the fax is legible and includes all pages and signatures.
Deliver the form to any comptroller branch office. Most are open Monday through Friday, 8:30 a.m. to 4:30 p.m. This method is useful if time-sensitive.
Submissions may be accepted at taxinfo@maryland.gov, but confirming this option with the Comptroller's Office before using it is best.
Retain a copy of the signed form for your records, and consider using a traceable delivery method when sending by mail or fax to ensure it arrives.
Circumstances often change after a power of attorney has been filed. A taxpayer may wish to revoke an agent's authority, update the scope of representation, or add a new designated agent without removing a current one. Maryland Form 548 provides a built-in process for managing these changes, and following the correct steps ensures that the Comptroller's Office honors your most current instructions.
According to Maryland law, the comptroller's office automatically cancels any previous forms for the same tax matters and time when you submit a new Form 548 unless you explicitly select the option to keep a previously filed power of attorney. If you don't check that box and don't attach copies of earlier forms, they will be revoked, even if you didn't mean to.
Always review the form carefully when modifying a prior authorization to avoid complications. Even if you are only updating contact information or changing the tax year, you still need to file a new form.
The Comptroller of Maryland does not specify an exact processing time for updates or revocations. Therefore, it is best to file early and follow up if your matter is time-sensitive. If possible, communicate directly with the comptroller's office to confirm receipt and clarify that the updated form is in effect.
Filing Maryland Form 548 seems simple, but common mistakes can delay processing or cause the form to be rejected. Reviewing your entries before submission helps protect your representation rights and ensures proper handling of your tax matters.
Some taxpayers mistakenly file IRS Form 2848 or outdated versions of Form 548, neither of which are accepted by the Comptroller's Office.
Do not confuse Form 548 with Form 548P, which is only for reporting agents such as payroll providers.
A form without all necessary signatures will not be processed. For joint returns, both spouses must sign if they want joint representation.
Omitting tax types, tax years, or form numbers can limit your agent's authority or result in rejection.
Business representatives must include their official title when signing, such as "Managing Member" or "Treasurer."
Every representative listed must include their name, contact information, and required professional credentials.
Filing a new Form 548 revokes earlier ones unless you check the box to keep them active and attach the relevant documents.
Incorrect or old phone numbers, emails, or mailing addresses can interfere with correspondence and prevent validation of the form.
Form 548 does not authorize decisions about health care, financial accounts, or joint accounts. These types of authority require separate legal documents under Maryland law.
Avoiding these issues will help ensure your form is accepted and that your appointed representative can act without delay.
Maryland Form 548 only grants authority to represent a taxpayer before the Comptroller's Office. It is not recognized by the Internal Revenue Service. If you need representation for federal tax matters, you must complete and file IRS Form 2848 separately.
You can file multiple Forms 548 to appoint different representatives for different tax matters or tax years. However, each time you file a new form, it will automatically revoke prior forms unless you check the box to retain them and attach copies of the related documents you want to keep active.
Form 548 remains in effect until it is revoked, replaced, or withdrawn by the representative. It does not expire automatically and does not have a built-in end date. If you want to limit the authority to a specific period, you must specify that within the form.
Residency is not required to file Form 548. Nonresidents with Maryland tax obligations—such as those with Maryland source income, property, or business activity—can and should use this form when they need someone to represent them in state tax matters.
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