North Dakota Tax Power of Attorney: Complete Guide to Form 500

Managing state tax obligations in North Dakota can be complex, especially regarding audits, disputes, or collections. Whether you are an individual taxpayer, a business owner, or someone assisting a family member with state filings, there are times when you may need help navigating the system. In these situations, authorizing someone else to act on your behalf can make a significant difference.

The North Dakota Power of Attorney form—officially titled Form 500—is the only document recognized by the state for granting another person the authority to access confidential tax information and represent you before the Office of State Tax Commissioner. This attorney document is critical in enabling clear communication with the state’s tax agency while protecting your privacy.

Unlike a general power that applies broadly to legal or financial matters, Form 500 is specifically tailored to North Dakota tax laws. You can precisely specify the authority of your designated representative—the actual attorney—and the tax periods or issues they can manage. Used correctly, this document provides both legal clarity and peace of mind.

This guide explains how the North Dakota Power of Attorney form works, who can use it when necessary, and how to complete and submit it properly. It also outlines the principal's responsibilities, the form's limitations, and what to avoid when assigning authority to another person. Whether you are preparing to sign the form yourself or helping someone else make informed decisions, understanding the legal and procedural framework is essential.

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What Is the North Dakota Power of Attorney Form?

Form 500, officially titled “Authorization to Disclose Tax Information & Designation of Representative,” is the North Dakota power of attorney form used for tax matters. It allows a taxpayer—the principal—to authorize another person or entity to act on their behalf in dealings with the North Dakota Office of State Tax Commissioner. This form is required to release confidential tax information or grant legal authority for representation.

Unlike a general power that may cover a wide array of financial or legal areas, this form is tailored to specific tax-related interactions. The powers granted through Form 500 can be narrow or broad depending on how the document is filled out, and it does not apply to federal matters governed by the IRS.

Using the correct form is not optional; the state will not accept any substitute, including general legal documents or federal tax authorizations.

Key Functions of Form 500

• Authorization to Access Confidential Tax Information

By completing this form, a taxpayer can grant someone the ability to review sensitive information such as account balances, filed returns, and assessment records. Without this specific document, the tax office is legally prohibited from sharing these details with anyone other than the taxpayer.

• Designation of a Representative (Attorney in Fact)

The form formally names a person or entity who can represent the taxpayer. This representative, known as the attorney in fact, may attend meetings, respond to tax notices, and take actions that the taxpayer could otherwise carry out directly.

• Scope of Authority Defined by the Taxpayer

The principal decides which tax types, periods, and forms fall under the authorization. This allows the person signing the form to maintain control over exactly what powers are granted.

• Limited to State Tax Matters

Form 500 is only valid within North Dakota’s jurisdiction. It cannot be used to authorize someone to handle federal tax issues or tax matters in another state. Each government agency requires its version of a power of attorney form.

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Who Can Use Form 500 as an Attorney in Fact?

North Dakota’s Form 500 is designed to accommodate a broad range of taxpayers and representatives. Whether someone is filing as an individual, on behalf of a business, or representing another person’s estate or trust, this form provides the legal framework to authorize another person to act on their behalf in state tax matters.

Eligible Taxpayers

• Individual Taxpayers

Any person with tax obligations in North Dakota may use this form. That includes full-year residents, part-year residents who moved in or out of the state during the year, and non-residents with income sourced from North Dakota. A parent or other party managing tax responsibilities for a dependent may also use the form, as long as they have the legal authority to act on the person’s behalf.

• Business Entities

Corporations, LLCs, LLPs, and partnerships that conduct business in the state or have reporting requirements for sales or income tax can complete Form 500. This includes companies registered in another state but in a North Dakota county or municipality.

• Estates and Trusts

Fiduciaries such as executors, trustees, and personal representatives of estates are permitted to sign the form if they have legal standing. These roles often require legal documentation to prove authority, especially when signing on behalf of a deceased taxpayer.

Eligible Representatives

• Licensed Tax Professionals

Attorneys, CPAs, and enrolled agents are frequently appointed to represent clients in tax matters. While other states may impose strict limitations, North Dakota law allows representatives from any jurisdiction to serve in this role, as long as they act within the scope authorized by the taxpayer.

• Family Members and Informal Representatives

A spouse, adult child, sibling, or trusted friend can also serve as a representative. The form makes no legal distinction between professionals and non-professionals, though only a licensed attorney may represent a taxpayer in a formal court setting.

• Corporate Officers and Business Partners

An officer, owner, or managing member may act on behalf of a business, provided they have documented authority to do so. In some cases, this may also include an internal financial officer or a designated manager.

• Other Qualified Individuals

In some situations, a financial advisor, bookkeeper, or other non-legal professional may be named in the form. The principal must possess a sound mind and be capable of making decisions when signing the form.

When to Use Form 500

Form 500 is appropriate when you want someone else to interact with the North Dakota Office of State Tax Commissioner on your behalf. It ensures your representative has the legal authority to access information and speak for you in specific tax matters. We recommend using the form in these most common scenarios:

Tax Audits and Examinations

• When the state initiates an audit of your income tax, sales tax, or business filings, Form 500 allows a representative to attend meetings, prepare documentation, and communicate with auditors on your behalf.
• A representative can also clarify complex transactions, respond to information requests, and work with examiners to resolve disputes efficiently.

Collections and Payment Plans

• If you owe tax debt, your representative can negotiate payment terms, request installment agreements, or delay collection efforts in hardship cases.
• The representative may also present supporting documentation to reduce penalties or interest tied to late payments.

Disputes and Appeals

• Form 500 allows a qualified representative to file formal challenges, respond to notices, and represent your interests during administrative reviews.
• This is especially important when presenting legal arguments or submitting evidence to correct a miscalculated assessment.

Business Tax Compliance

• Businesses often use this form to designate accountants or tax attorneys to manage routine filings, resolve registration issues, handle sales, and use tax reviews.
• It also supports multi-state businesses with reporting responsibilities across jurisdictions within the state.

Amended Returns and Special Filings

• When refiling or correcting prior-year returns, a representative can prepare explanations, submit amended forms, and respond to any resulting inquiries.
• This is particularly helpful in retroactive credits, income reclassification, or newly discovered income or deductions.
  
  

What Authority Does Form 500 Grant?

Form 500 gives your chosen representative the authority to act on your behalf in clearly defined ways. This includes access to confidential tax information, the right to represent you in administrative proceedings, and, in some cases, permission to sign documents. The completed form explicitly limits the authority, despite its broad function.

Access to Confidential Records

• When you check Box A, the form authorizes your representative to access your tax filings, payment records, account transcripts, and related correspondence.
• This includes past-due balances, department notices, and audit findings. It also grants access to account details linked to specific forms and tax years listed in the document.

Representation Before the Tax Commissioner

• Box B designates someone as your formal representative, or attorney, to act in your place during meetings, hearings, or phone conferences with state tax officials.
• This person may explain your financial position, answer questions about filings, or negotiate settlements and payment plans on your behalf.

Permission to Communicate via Fax or Email

• If you authorize it under Box C, your representative may receive confidential documents by fax or email instead of mail.
• Without this permission, the tax department will not release sensitive materials electronically.

Acting Within a Defined Scope

• The form restricts your representative’s authority to only the tax types, periods, and forms you specify.
• For example, if you list sales tax for the 2022 tax year, the representative cannot discuss income tax or other filings unless separately authorized.

Signing Returns and Documents

• Form 500 allows your representative to carry out actions you could take yourself, but it does not automatically authorize them to sign tax returns.
• In some cases, especially those involving business filings or fiduciary matters, signing authority must be granted through a separate clause or legal agreement.
• If a representative must sign a return, it may require the involvement of a notary public or additional proof of authority.
  
  

How to Fill Out North Dakota Form 500

Filling out the North Dakota Form 500 accurately ensures your authorization is valid and properly processed. The form is relatively short—typically two pages—but requires careful attention to detail. Errors or omissions can lead to delays, rejections, or unintended limits on your representative’s authority. Below is a breakdown of how to complete each section correctly.

Taxpayer Information Section

• Enter your full legal name exactly as it appears on your tax returns. If you are a business entity, include your full legal business name, including any LLC or Inc. designation.
• Provide your current mailing address, phone number, and, if applicable, an email or fax number. These details must be accurate to ensure the state can contact you.
• List your Social Security Number or Federal Employer Identification Number, depending on whether you are filing as an individual or a business.

Spouse or Fiduciary Details (If Applicable)

• If you're filing a joint return or if a fiduciary such as a trustee or executor is involved, provide their full name and contact details.
• Ensure that any person acting as a fiduciary has proper legal documentation to establish their authority before signing the form.

Representative Information

• Enter the full legal name of the person or business you authorize to represent you. This could be a licensed professional, a parent, a family member, or a trusted advisor.
• Provide their mailing address, phone number, and other contact information.
• Include their Social Security Number or FEIN, as appropriate. Be sure this information is accurate—errors can prevent the form from being accepted.

Authorization Boxes (A–D)

• Box A: Check this box to authorize the disclosure of confidential tax information. Specify the tax type (e.g., individual income tax, sales tax), form number (such as ND-1), and relevant tax years.
• Box B: Check this box to designate the individual as your representative formally. You must list the exact tax details in Box A to ensure the scope is consistent.
• Box C: Use this box if you want the state to communicate via fax or email. All confidential information will be sent by mail or discussed by phone if not checked.
• Box D: This box is used only if you revoke a prior authorization. If you are completing the form for this purpose alone, leave all other boxes blank.

Signature Section

• You must sign and date the form in ink. Electronic signatures are not accepted.
• If the form is for a joint return, both spouses must sign.
• If you are signing on behalf of a business or estate, a legally authorized individual must sign the form and indicate their title or role.
• The form does not require notarization, but it must be signed by someone legally capable of making decisions and acting in good faith.
  
  

Where and How to Submit the Form

Once completed and signed, Form 500 must be submitted directly to the North Dakota Office of State Tax Commissioner. While the state offers an online portal called TAP (Taxpayer Access Point) for filing returns and managing tax accounts, it does not currently accept power of attorney submissions through that system.

To avoid delays, submit the form using one of the approved channels listed below. Choose the method that best suits your situation's tax issue or urgency.

Submit by Fax

Different fax numbers apply based on the nature of the tax matter:

• Individual Income Tax: 701-328-1942
• Business Registration: 701-328-0332
• General Tax Matters: 701-328-3700

Submit by Email

If you prefer to email the form, use the appropriate address for your filing type:

• Individual Income Tax: individualtax@nd.gov
• Business Registration: taxregistration@nd.gov
• General Inquiries: taxinfo@nd.gov

Submit by Mail

If you are sending your form by mail, use the following address:

Office of State Tax Commissioner,
600 E. Boulevard Ave., Dept. 127,
Bismarck, ND 58505-0599

Processing and Confirmation

Form 500 becomes effective as soon as the tax office receives it. However, the department does not automatically send confirmation that it has been processed. Call or email the appropriate division based on your filing type if you need verification.

• General Tax Info: 701-328-7088 or taxinfo@nd.gov
• Individual Tax: 701-328-1942
• Business Tax: 701-328-0332

For faster processing, fax or email submissions are generally preferred over regular mail. In urgent situations—such as an approaching deadline or an active collections case—electronic submission can help ensure your representative is authorized without unnecessary delay.

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How to Cancel or Modify a General Power or North Dakota POA

If your tax situation changes or you no longer want someone to act on your behalf, you can cancel or modify your existing power of attorney by submitting an updated Form 500. This process ensures that outdated authorizations are removed and your information remains secure. Whether replacing a representative entirely or changing the scope of their authority, the form offers flexibility without requiring a separate cancellation document.

To Revoke a Power of Attorney

• Download a new Form 500 from the North Dakota Office of State Tax Commissioner’s website to initiate the revocation process.
• Fill in your taxpayer information precisely as it appeared on the original form. This includes your name, address, and identification number.
• Check Box D (Revocation) to indicate that you are cancelling a previous authorization.
• Specify the scope of revocation:
  
  • If you are revoking all prior authorizations, leave the “Designated Representative” section blank.
  • List their name and contact information in the appropriate section if you are revoking only specific representatives.
• Do not check boxes A, B, or C when revoking. These apply only to new authorizations.
• Sign and date the form, ensuring the person signing is the same principal who signed the original version.
• Submit the form using the same fax, email, or mail options as when submitting a new authorization.
  
  

To Modify an Existing Authorization

• Use a new Form 500 to change any information about an existing representative. This may include updated contact information, new tax years, or changes in the types of taxes covered.
• Enter the full details of the current representative (even if unchanged), and simply update the specific fields you wish to modify.
• Leave Box D unchecked to indicate that this is a modification, not a complete revocation.
• Submit the updated form through any standard channel. Once received, it will override the previous authorization for that representative only.

What Happens After Revocation or Modification

• Revocations occur when the Office of State Tax Commissioner receives the new form.
• The agency does not notify former representatives when their authorization is revoked, so it is recommended that you inform them directly.
• There is no court review or approval process for revoking a POA, and you do not need to appear in county or state proceedings unless the revocation involves formal litigation.
• You remain responsible for keeping your records current and ensuring only authorized parties can access your tax data and filings.

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Common Mistakes to Avoid When Using a Durable POA

Filing Form 500 may seem straightforward, but common errors can delay processing or invalidate the authorization entirely. Understanding what to avoid will help ensure your submission is accepted the first time.

Using the Wrong Form

• A frequent mistake is attempting to use the IRS Form 2848 or a general legal power of attorney for state tax matters. The North Dakota Office of State Tax Commissioner will only accept the official North Dakota power of attorney form, also known as Form 500.

Submitting an Outdated Version

• Tax forms are updated periodically to reflect contact details, procedures, or statutory requirements. Always verify that you are using the most recent version by downloading it from the official state website.

Leaving Required Fields Blank

• Incomplete forms often lead to processing delays. Every required field—such as taxpayer name, representative information, tax types, and periods—must be filled out accurately. The form must also be signed and dated by an authorized person.

Failing to Specify the Scope of Authorization

• Using vague language like "all taxes" or "all years" may result in the form being rejected. The form requires precise details about the tax type, form number, and year or period covered.

Assuming Federal and State Representation Are Linked

• Many taxpayers incorrectly believe that a federal POA also covers state matters. In reality, you must complete a separate document for each jurisdiction, as the powers granted under federal law do not apply under North Dakota laws.

Incorrect or Outdated Contact Information

• Mistakes in the taxpayer's or the representative's mailing address, phone number, or email can block communication. Ensure all contact details are current and accurate before submitting the form.

Unauthorized Signature Authority

• Only the individual with legal authority may sign on behalf of the taxpayer. For businesses, this may require a managing member or officer to act as a signatory. Proper documentation of fiduciary authority is often required for estates or trusts.

Expecting Automatic Confirmation

• The tax office does not send confirmation when your form is processed. Contact the department directly using the appropriate phone number or email address if you need assurance.
  
  

FAQs

Does Form 500 allow representation before the IRS?

No. The North Dakota power of attorney form applies only to state tax matters. If you need someone to represent you before the IRS, you must complete a separate federal form, such as IRS Form 2848 or Form 8821.

Can I submit more than one power of attorney form?

Yes. You may file multiple Forms 500 to authorize different representatives for separate tax types, filing years, or roles. Each authorization is limited to the scope specified on the form.

How long is Form 500 valid?

The form remains active until you revoke it. Unlike some POA forms in other states, North Dakota’s Form 500 has no automatic expiration date, making it useful for short-term and long-term representation needs.

Can I use Form 500 if I don’t live in North Dakota?

Yes. You may use the form regardless of residency, as long as you have North Dakota tax obligations. This category includes non-residents with in-state income, property, or business activity within any county in the state.

Can my representative sign tax returns for me?

Even when permitted, additional steps or the involvement of a notary public may be required, especially if return signing is handled through a separate durable POA. This form, however, does not extend to unrelated duties such as managing banking transactions or making medical decisions.