Navigating state tax matters can be complex, especially when individuals or business owners require assistance managing their obligations. In New Hampshire, taxpayers who want to authorize someone to handle tax-related affairs on their behalf must use a formal legal tool: the Power of Attorney Form DP-2848. This document allows the taxpayer—the principal—to appoint an agent to represent them in tax matters before the state’s Department of Revenue Administration and other tax entities that may require authorization in specific situations.
The New Hampshire power of attorney form is essential in many tax scenarios, from preparing and discussing subject tax returns to resolving billing issues, responding to audits, or managing collections. Without this form, the state will not release confidential tax information to anyone other than the taxpayer, regardless of their relationship or professional role. Even a certified public accountant or attorney cannot act on behalf of the taxpayer without this written authorization.
The New Hampshire Department of Revenue Administration recognizes Form DP-2848 as the official document for establishing tax representation. It grants authority for state-level matters and does not extend to federal tax concerns. The scope of authority can be broad or limited, depending on how the form is completed. The individual or entity appointed using this form is legally recognized as the taxpayer’s attorney and has the authority to act within the scope defined by the completed document. For example, a taxpayer may allow their agent to manage filings related to financial power, business taxes, or even real property, but exclude them from entering into settlement agreements or making other binding decisions.
The form can be submitted electronically through Granite Tax Connect, the state’s secure online portal, to simplify the process. This option speeds up processing and allows taxpayers and their agents to upload a scanned copy of the completed form along with related documents, such as identity verification or supporting correspondence. Filing the correct form with accurate details ensures that the appointed agent has the legal authority to act on the taxpayer’s behalf under the Hampshire power of attorney rules and signing requirements.
Whether you're handling personal income tax or managing obligations on behalf of a business, understanding how and when to use this form is critical. It safeguards the taxpayer and the representative, establishing clear boundaries and legal protections when financial matters are delegated.
Filling out the New Hampshire Tax Power of Attorney Form DP-2848 requires careful attention to detail. Each form section serves a distinct purpose, from identifying the taxpayer and their representative to outlining the scope of authority granted. While the process may appear straightforward, failure to follow the required signing requirements or provide complete information may result in processing delays or outright rejection.
The form is designed for flexibility, allowing the taxpayer to grant limited or broad powers depending on their needs. However, it must be executed appropriately to be recognized as valid by the New Hampshire Department of Revenue Administration. Below is a breakdown of each section and what must be included to complete the form successfully.
Completing the New Hampshire power of attorney form correctly involves making thoughtful decisions about who will represent the taxpayer, in what capacity, and for what duration. Submitting a clean, accurate, and signed form and a scanned copy for digital records will help avoid issues with the Department of Revenue Administration and ensure timely access to tax records or representation rights.
Once Form DP-2848 is completed and signed, the next step is submitting it to the New Hampshire Department of Revenue Administration (NH DRA). Taxpayers have several options for submission, including mail, email, and the state's online tax portal. Submitting the form is only part of the process; it is equally important to know what powers it activates and how it affects representation.
The form becomes effective once it is received and accepted by the NH DRA. At that point, the authorized representative can legally act on the taxpayer’s behalf for the specified tax matters and periods. It’s essential to keep a copy of the submitted and signed document for personal records, and in some cases, submit a scanned copy to facilitate electronic communications or digital access.
Once the NH DRA accepts the form, the appointed agent is granted the power to take action on behalf of the taxpayer. The level of access and authority depends on what was selected on the form.
Understanding how the New Hampshire power of attorney form functions after submission is essential for avoiding communication gaps and delays in tax resolution. By filing a clear, properly signed copy and verifying receipt, taxpayers ensure that their agent can legally represent them in dealings with the state’s revenue administration.
The New Hampshire Tax Power of Attorney Form DP-2848 is not required for every interaction with the Department of Revenue Administration, but it becomes essential in several everyday situations. Filing this form ensures that a representative has the legal authority to act on the taxpayer's behalf, particularly in complex or sensitive matters. Below are typical scenarios where the form is required or strongly recommended.
Suppose the Department of Revenue Administration selects your return for examination. In that case, your representative must have a valid power of attorney to communicate with auditors, receive documentation, and respond to inquiries on your behalf.
When disputing an assessment or appealing a tax determination, your representative needs authority through Form DP-2848 to discuss or file official responses with the department.
If you’re negotiating a payment arrangement or facing collection efforts, such as notices of unpaid taxes or garnishment, your agent must be authorized to handle those discussions with the state.
Business owners often authorize tax professionals or firm representatives to manage filings, make estimated payments, and deal with matters related to Business Profits Tax or Meals and Rentals Tax. A signed power of attorney form is required in these cases.
When a taxpayer’s official residence or tax domicile is questioned, a representative must be granted legal authority to submit evidence or respond to information requests about residency status.
If a representative needs access to specific returns filed in past years—such as to amend them, review errors, or clarify balances—they must be named on a valid POA form to view or discuss those subject tax returns with the department.
Non-residents with New Hampshire tax obligations may appoint local agents to handle state tax matters. In these cases, submitting a POA is especially important since the taxpayer is not physically present to manage communication directly.
In each scenario, the New Hampshire power of attorney form ensures that the Department of Revenue Administration is legally permitted to interact with someone other than the taxpayer. Without this document, even a long-time accountant or attorney cannot legally discuss or manage tax matters with the department.
After completing and signing the New Hampshire Tax Power of Attorney Form DP-2848, the next step is to submit it to the Department of Revenue Administration. The state provides multiple submission methods to accommodate different needs and preferences. Regardless of the method chosen, it is essential to ensure that the form is complete, legible, and includes all required information, including signatures. When applicable, a scanned copy should be kept for your records or electronic use.
Here are the available ways to submit the form:
Taxpayers and authorized representatives can upload the completed form through Granite Tax Connect, the state's secure tax portal. After logging in, navigate to the “More” tab, locate the “Power of Attorney” section, and follow the prompts to complete the online form or upload a scanned copy. This method offers the fastest confirmation and processing time.
You can mail the signed form to the general processing address: NH Department of Revenue Administration, Taxpayer Services Division, PO Box 637, Concord, NH 03302-0637.
If the power of attorney pertains to an audit or specific compliance issue, use the Audit Division’s address: NH DRA, Audit Division, PO Box 1388, Concord, NH 03302-1388. Be sure to use the correct address to avoid delays or misrouting of documents.
Taxpayers may also email a scanned copy of the signed form to POA@dra.nh.gov. The scanned copy must be complete and legible. This method is convenient for urgent matters or when mailing is not feasible. However, verifying receipt through a follow-up call or Granite Tax Connect is still recommended.
Retaining a copy of the submitted form—whether physical or digital—is crucial in all cases. This protects against processing errors and gives the taxpayer and representative a reference in case issues arise later. When submitting the form electronically, ensure that all scanned pages are included, especially if supporting documents are attached. Reviewing the state’s signing requirements before submission helps prevent rejections due to missing signatures or witness information.
There may come a time when a taxpayer needs to change or cancel the authority granted through the New Hampshire Tax Power of Attorney Form DP-2848. Whether the relationship with a representative has ended or circumstances have changed, taxpayers can revoke or modify the authority at any time. However, the NH Department of Revenue Administration may continue recognizing the existing power of attorney until it officially processes and confirms the revocation.
Revoking or modifying the form is not automatic—it must be done deliberately using one of the recognized methods. Any revocation must identify the representative being removed and include identifying information such as the taxpayer’s name, the date of the original power of attorney, and the reason for revocation if applicable. Taxpayers are also encouraged to retain a scanned copy of their revocation notice and confirm receipt with the department.
Here are the two official methods for revoking or modifying a New Hampshire tax power of attorney:
The most straightforward method involves filing a new power of attorney form and selecting the "To revoke all prior powers of attorney, check this box" option in Section 3(d). The action cancels all previous authorizations unless the same representatives are listed on the new form.
Taxpayers may submit a signed and dated letter stating their intention to revoke a previously filed power of attorney. The letter should include the names of the representative(s) being removed, the date the original form was filed, and a clear statement of revocation. This letter can be mailed, emailed, or uploaded via Granite Tax Connect using the same submission methods as the original form.
Once the revocation is submitted, processing time may vary. To ensure it has been received and processed, taxpayers should check their Granite Tax Connect account or contact the NH Department of Revenue Administration directly. Until the revocation is confirmed, the department may still legally communicate with the previously authorized representative.
Taking the time to follow the proper steps ensures that your intent is respected and helps avoid unauthorized access to your tax information or continued representation by someone without your approval.
Accuracy is essential when completing and submitting the New Hampshire Tax Power of Attorney Form DP-2848. Seemingly minor oversights can result in delays, rejection, or unintended consequences. Here are some of taxpayers' most frequent errors—and how to avoid them.
Many taxpayers mistakenly submit the IRS Form 2848 to the NH Department of Revenue Administration. However, federal forms are not accepted for state tax matters, and only the state-specific DP-2848 is valid for Hampshire power of attorney filings.
The taxpayer must sign the form; depending on who is authorized, it may be witnessed or notarized. Failing to meet the signing requirements can result in the form being legally invalid.
Leaving fields blank—such as the taxpayer’s address, tax periods, or the representative’s contact information—may prevent the department from processing the form. Always double-check that all required sections are complete before submission.
If you enter a firm name in the representative section, anyone at that firm may act on your behalf. You must list their names directly if you want to limit authority to specific individuals. Misunderstanding this rule may give broader access than intended.
Taxpayers sometimes forget to revoke previous powers of attorney, leading to confusion or dual representation. If you want only the new representative to act on your behalf, check the revocation box or submit a written cancellation.
If you select “all tax types” or “all tax periods” and specify individual items, the form defaults to the broader designation. This may unintentionally grant authority beyond what you intended.
If your mailing address or phone number changes, update it before submitting the form. You can file a DP-100 Report of Address Change or update your details through Granite Tax Connect.
If you’re submitting the form by email or uploading it online, ensure the scanned copy is complete, clearly legible, and includes all pages. An unclear scan can delay processing or result in partial authorization.
If your POA relates to other planning tools—such as a living will, business delegation, or financial power of attorney—review all related documents to ensure they align. Conflicting information can lead to administrative disputes or delays.
Avoiding these common mistakes will help ensure that your New Hampshire power of attorney filing is accepted promptly and functions precisely as intended. Careful attention to detail protects the taxpayer and the appointed representative from unnecessary complications.
No, the New Hampshire DP-2848 form does not authorize your representative to act before the IRS. It is limited to matters handled by the New Hampshire Department of Revenue Administration. To allow representation for federal taxes, you must complete a separate IRS attorney document, as each agency requires its own properly executed form.
You may file multiple powers of attorney with the NH Department of Revenue Administration. Each submission can designate a different representative or firm, and the forms may apply to other tax types or periods. If you wish to revoke an existing authorization, you must either submit a new form and check the revocation box or send a written request to cancel the prior arrangement.
A New Hampshire power of attorney remains in effect until it is explicitly revoked by the taxpayer, withdrawn by the representative, or invalidated due to the death of either party. The NH DRA does not impose a default expiration date, so reviewing your active forms periodically is essential, especially when your financial power of attorney responsibilities change.
No, you must not be a New Hampshire resident to file Form DP-2848. Individuals who live out of state but have New Hampshire tax obligations—such as property owners, business operators, or those with interest and dividend income—can use this form to appoint an agent to handle their state tax matters. This procedure is beneficial for managing real property taxes or addressing issues with subject tax returns outside the state.
The official New Hampshire Tax Power of Attorney Form DP-2848 is available on the New Hampshire Department of Revenue Administration's website. It is essential to download the most recent version to meet signing requirements and ensure the form is accepted immediately.
You can confirm that the NH DRA has processed your form by logging into your Granite Tax Connect account. If you submitted a scanned copy by email or uploaded it online, you should receive a confirmation of receipt. You or your representative may also contact the department to verify access, particularly if time-sensitive issues are involved or related documents were submitted alongside the POA.
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