Essential Guide to Michigan Tax Power of Attorney and Its Benefits

A Michigan tax power of attorney is a legal document that gives an individual or organization the authority to represent a taxpayer in matters involving the Michigan Department of Treasury. The official name of this document is the Authorized Representative Declaration, and it is filed using Form 151. This attorney form allows the taxpayer to delegate specific responsibilities to a representative, such as accessing confidential tax information, submitting documentation, and communicating directly with Treasury staff. The representative may be a tax professional, attorney, accountant, or other trusted party.

This authorization remains in effect until the taxpayer revokes it or until an expiration date is specified on the form. The declaration can apply to individual and business taxpayers and may be limited to certain tax types or years, depending on the instructions provided. Unlike the IRS Form 2848, which applies to federal tax issues, Form 151 is used strictly for state-level matters in Michigan. By completing and submitting this form, a taxpayer ensures that their chosen representative has the legal ability to act on their behalf when dealing with the Michigan Department of Treasury.

‍

Benefits and Considerations of a Power of Attorney

Establishing a Michigan power of attorney for tax matters is more than a procedural step—it’s a way to take control of how your state tax responsibilities are managed. Whether you're facing an audit, arranging payments, or simply need help navigating correspondence with the Michigan Department of Treasury, this form allows you to authorize someone to assist formally. Declining your chosen representative offers convenience and legal protection, especially when handled with care and attention to detail.

• Control over who represents you

The power of attorney allows you to choose who can represent you in tax matters, ensuring that only trusted individuals can access your private information.

• Access to confidential tax information

Once Form 151 is on file, the Michigan Department of Treasury can communicate directly with your representative and provide access to your tax records, which would otherwise remain confidential.

• Customizable authority

You can use the attorney form to grant authority for specific tax types and periods or to allow broader powers that cover all tax matters. This flexibility helps tailor the authorization to your particular needs.

• Ongoing communication with Treasury

Your representative can contact the department, respond to inquiries, and submit documentation on your behalf, reducing delays and minimizing confusion during tax resolution processes.

• Support during audits and financial challenges

The power of attorney allows someone else to handle stressful or complex tax issues, including audits, collections, and payment negotiations, especially if you're unavailable or overwhelmed.

• Considerations when choosing a representative

Because this authorization gives you significant control over your tax matters, selecting someone competent and trustworthy is critical. Once assigned, your representative can make financial decisions that impact your tax account.

• Flexibility to cancel at any time

If your situation changes or you no longer want someone to act on your behalf, you can revoke the authorization by submitting a new declaration or properly completing the revocation section of Form 151.

While the Michigan power of attorney can offer considerable relief and structure, it also places significant authority in the hands of another person. Reviewing your options carefully, setting clear limits on what your representative can do, and storing the document securely will help you use this tool effectively. Proper planning becomes a reliable way to manage tax obligations and maintain financial stability when you need assistance.

‍

Creating a Power of Attorney

Filing a Michigan tax power of attorney is not just a matter of signing a document. It involves a legally defined process that ensures your authorization is valid in the eyes of the Michigan Department of Treasury. Both individuals and businesses must complete Form 151 carefully and follow state-specific procedures to ensure the declaration is accepted and enforceable.

Here are the steps involved in creating a Michigan tax power of attorney:

1. Download the official version of Form 151 from the Michigan Department of Treasury website

Always use the most recent version of the attorney form to ensure your filing complies with current requirements.

2. Enter the taxpayer or business information in Part 1 of the form

This section includes your legal name, mailing address, Social Security or Federal Employer Identification Number, and daytime phone number.

3. Indicate whether you wish to revoke any previous authorizations in Part 2

You may revoke all prior authorizations, revoke only certain ones, or leave existing powers in place while adding a new representative.

4. Identify your chosen representative in Part 3

You’ll need to include their full name, mailing address, and contact information and optionally specify start and end dates for the authorization.

5. Specify the powers you are granting in Part 4

You can authorize your representative to perform individual tasks, such as accessing confidential tax information or signing returns, or grant them general authority over all listed functions.

6. If desired, complete Part 5 to request that your representative receive letters and notices

This section is optional but helpful if you want your representative to be copied on official communications about specific tax matters.

7. Sign and date the form in Part 6

Your signature finalizes the declaration and confirms that you legally authorize the representative to act on your behalf. For businesses, an officer or partner must sign.

Creating a power of attorney requires more than just filling in blanks—it demands thoughtful attention to the authority granted. Before signing, taxpayers should carefully review the document and make sure they understand its implications. Resources like the Kimble Center for Legal Drafting can offer additional clarity if legal guidance is needed. Completing this step ensures that your authorization is legally sound and enforceable.

‍

What circumstances can lead to a Power of Attorney being deemed invalid or rejected?

Even when taxpayers believe they’ve followed all the steps to authorize representation, mistakes in execution or submission can result in rejection of a Michigan tax power of attorney. To be valid, the attorney form must comply with Michigan-specific rules, include accurate information, and be appropriately signed. Failure to meet these conditions may delay or block the authorization, preventing your representative from being recognized by the Michigan Department of Treasury.

Common reasons a power of attorney may be rejected include:

• Missing or incomplete signatures

If the taxpayer does not sign the form—or, in the case of a business, an authorized officer or partner—the declaration will be considered invalid.

• Incorrect representative information

The Michigan Department of Treasury cannot process forms that lack full names, mailing addresses, or contact details for the representative.

• Failure to meet witness or notary requirements

While Form 151 does not require notarization, other types of power of attorney used in Michigan may require the presence of two witnesses or a notary to be legally binding. Confusing the requirements for different forms can lead to mistakes that affect validity.

• Outdated or altered forms

Using an outdated version of Form 151 or submitting a form with manual changes not permitted under Treasury guidelines may result in rejection.

• Unclear tax period or type designations

If the authorization refers vaguely to “all years” or “all taxes” in restricted sections of the form, it may be returned for correction.

• Submission to the wrong address or department

Sending the completed attorney form to an incorrect division within the Michigan Department can cause delays and processing errors.

To avoid these problems, always review the form carefully before submitting it. Double-check all required fields, ensure that your declaration reflects your intentions, and follow the submission instructions exactly. When in doubt, legal drafting resources such as the Kimble Center can help clarify the requirements and ensure your authorization is legally enforceable.

‍

Storing and Managing Your Michigan Power of Attorney Form

It's not sufficient to simply set aside a completed and signed Michigan tax power of attorney. The document must be stored securely and shared with the right people to ensure it is available when needed. Tracking where the form is located, who has copies, and whether the information is current is critical to protecting your authorization and ensuring smooth communication with the Michigan Department of Treasury.

Here are the best practices for storing and managing your attorney form:

• Keep the original in a secure location

Store the signed document in a fireproof safe, safe deposit box, or another protected area where you store other legal or financial records.

• Provide copies to your authorized representative

Your designated contact should always have a copy of the power of attorney in case they need to present it when working with the Michigan Department of Treasury or financial institutions.

• Send a copy to the Michigan Department of Treasury if not submitted electronically.

Keep confirmation records for mailed or faxed submissions and ensure the correct address or fax number was used.

• Document who has received copies

Maintain a written list of every person or organization who received the form, including any advisors, tax professionals, or business partners.

• Keep a copy with other estate or tax planning documents

The power of attorney should be stored alongside your will, durable power of attorney, and other critical legal materials for easy reference.

• Review the document regularly

Revisit your power of attorney annually or after significant life changes—such as a move, a change in representative, or a business restructuring—to ensure it remains accurate.

A well-managed power of attorney allows your representative to act quickly and effectively when needed. Clear communication and proper document handling reduce the risk of errors, delays, or miscommunication, and they protect the integrity of your authorization. Taking these simple steps helps ensure your declaration remains enforceable and aligned with your current tax situation.

‍

Using Your Power of Attorney to Make Financial Decisions

Once a Michigan tax power of attorney is active, the authorized representative may carry out a wide range of financial tasks on behalf of the taxpayer. These responsibilities often involve directly contacting the Michigan Department of Treasury, handling tax payments, and resolving tax debt or compliance issues. The scope of authority depends on what powers are granted in the declaration. Whether it’s a full authorization or one limited to specific tax years or obligations, the representative is expected to act within the terms outlined in Form 151.

Below are some of the financial decisions and actions a representative may perform:

• Paying taxes and managing payments

The representative may make payments to the Michigan Department of Treasury on behalf of the taxpayer. This includes submitting installments, resolving outstanding balances, and communicating with Treasury staff regarding payment plans.

• Accessing financial records and tax information

With proper authorization, the representative can review confidential tax documents, respond to notices, and use that information to resolve financial or procedural issues.

• Negotiating settlements or payment agreements

If the taxpayer has an unresolved liability, the representative may be able to negotiate a structured payment agreement or request reconsideration of a proposed tax assessment.

• Signing and submitting tax documents

Depending on the type of authority granted, the representative may be permitted to sign returns or financial documents on behalf of the taxpayer. This can be particularly useful if the taxpayer is unavailable or incapacitated.

• Handling tax issues for businesses

For business entities, a designated representative can address matters such as sales tax filings, withholding tax problems, or requests for additional documentation related to money owed by the business.

Giving someone the authority to represent you in financial matters related to taxes is a serious responsibility. That’s why selecting a representative who understands your financial goals and can maintain regular contact with you about decisions made on your behalf is essential. A well-prepared Michigan power of attorney gives that individual the legal foundation to manage your tax affairs while protecting your interests.

‍

Can a Power of Attorney Be Used for Mortgages or Property Matters?

Form 151 is designed for tax representation only. While it’s an official attorney form authorized by the Michigan Department of Treasury, it cannot be used for personal financial transactions or real estate matters. Suppose you need someone to act on your behalf for mortgages, banking, or property transfers. In that case, you must complete a different type of Michigan power of attorney recognized by lenders and legal institutions.

Here’s how Form 151 compares with broader powers of attorney used in Michigan:

1. Issued By

• Form 151:
  Issued by the Michigan Department of Treasury
• General/Durable POA:
  Created by an individual, often with the help of a legal professional

2. Primary Use

• Form 151:
  Grants authority to communicate with the Michigan Treasury regarding tax matters
• General/Durable POA:
  Authorizes another person to act on your behalf in financial, legal, or property-related decisions

3. Covers Mortgages?

• Form 151:
  No — it does not authorize the representative to handle mortgage transactions
• General/Durable POA:
  Yes — if properly worded and accepted by the mortgage lender

4. Valid for Real Estate Transactions?

• Form 151:
  No — not valid for buying, selling, or transferring real estate
• General/Durable POA:
  Yes — if it meets state legal standards and is signed and notarized

5. Notarization or Witness Requirements

• Form 151:
  No notarization or witness required — only the taxpayer’s signature
• General/Durable POA:
  Yes — typically requires notarization and sometimes two witnesses, depending on the powers granted

6. Accepted by Financial Institutions?

• Form 151:
  No — not accepted by banks or financial institutions
• General/Durable POA:
  Yes — accepted if it meets Michigan’s legal requirements

‍

You'll need to draft a broader power of attorney to authorize someone for tasks outside of tax administration, like refinancing your home, signing property deeds, or accessing investment accounts. Organizations like the Kimble Center for Legal Drafting can offer guidance or templates tailored to financial and legal transactions in Michigan to help understand which document to use.

How to Submit the Michigan Department Power of Attorney Form

After completing the Michigan tax power of attorney form, the next step is submitting it to the Michigan Department of Treasury. Several submission methods are available depending on whether the taxpayer is an individual or representing a business. Electronic filing is strongly encouraged for businesses, while individuals may choose between email, mail, or fax. Each method has different processing timelines and contact details, so it's essential to follow the correct process to avoid delays.

Here are the ways you can submit Form 151:

1. Submit online through Michigan Treasury Online (MTO)

Business representatives can file Form 151 electronically by logging into their Michigan Treasury Online account at mto.treasury.michigan.gov. After creating a user profile, the representative can access the “Manage Representatives” function to complete the authorization online. This method is the fastest and provides immediate confirmation.

2. Email a PDF copy of the completed form

Both individuals and businesses can scan and email a signed PDF copy of the form to Treas-Registration-151@michigan.gov. Be sure to send the form from a secure address and include the taxpayer’s name and account number in the subject line.

3. Mail the form to the appropriate Treasury office

If submitting by mail, use the correct address based on your tax situation:

• For individual taxpayers:
  Michigan Department of Treasury
  Customer Contact Center – Individual Correspondence Section
  P.O. Box 30058
  Lansing, MI 48909
• For collection matters:
  Michigan Department of Treasury – Coll
  P.O. Box 30149
  Lansing, MI 48909
• For registration-related issues:
  Michigan Department of Treasury
  Customer Contact Center – Registration Section
  P.O. Box 30778
  Lansing, MI 48909

4. Fax the form if mail or email is not preferred
   Treasury also accepts faxes for specific categories. The appropriate numbers are:
   
   • Individuals: 517-636-4488
   • Collections: 517-272-5562

When submitting the form by mail or fax, always keep a copy for your records and any confirmation that the form was received. If a Treasury field office requests the form, follow their instructions directly. Submitting Form 151 correctly ensures your representative can contact Treasury on your behalf and manage your account without unnecessary delays.

‍

Revoking or Updating Your Power of Attorney

A Michigan tax power of attorney can be changed or canceled at any time by the taxpayer. This flexibility is beneficial when you want to replace a representative, limit their authority, or remove them from your account. The Michigan Department of Treasury allows revocation and modification of Form 151 using the same document, as long as the appropriate steps are followed.

Here’s how to revoke or update your power of attorney:

1. Complete a new Form 151 to take action

You must complete and sign a fresh copy of the attorney form, whether revoking a previous authorization or submitting new information.

2. Use Part 2 of the form to indicate your revocation preferences

In this section, you can:

• Revoke all prior authorizations and act on your own
• Revoke only specific tax matters (by listing the tax types and periods)
• Cancel a prior request for copies of letters or notices

3. To update your representative without canceling prior authorizations, leave Part 2 blank

You do not need to check revocation boxes if you’re simply adding another representative or assigning someone to a new matter. The latest declaration will be added to your account alongside previous ones.

4. To completely replace your current representative, check the appropriate box in Part 2

You must explicitly revoke prior authorizations to remove your existing contact and ensure only the new representative has access.

5. Submit the updated or revocation form using any accepted method

As with the original filing, you can send the form via Michigan Treasury Online (for businesses), by email, mail, or fax. Include your identifying details and retain a copy for your records.

6. Confirm processing with the Michigan Department of Treasury

Although revocations take effect upon processing, you may follow up using your account or by contacting the department directly to ensure the change is in place.

It’s important to note that submitting a new form does not automatically cancel prior authorizations unless you specifically indicate that intent in Part 2. Multiple declarations can coexist, so the form must provide clear instructions if you want to replace or remove a representative entirely. These extra steps ensure your authorization is accurate and reflects your current preferences.

‍

FAQs

Can Form 151 be used for federal tax matters?

Form 151 cannot be used for federal tax issues. It only applies to tax matters handled by the Michigan Department of Treasury. If you need to authorize someone to represent you before the IRS, you must complete and submit IRS Form 2848 directly to that agency.

Can I have more than one representative on file?

You can submit multiple declarations to authorize different representatives for different matters. However, if you complete Part 5 of Form 151, only the most recently appointed contact will receive letters and notices for a specific tax issue.

How long does a Michigan tax power of attorney remain valid?

The power of attorney stays in effect until you revoke it or until the expiration date you specify in Part 3 of the form. If no end date is listed, the authorization continues until you take action to cancel or modify it.

Do I have to be a Michigan resident to use this form?

No, residency is not required. Any taxpayer with obligations to the state, including non-residents or out-of-state businesses, may use the attorney form to appoint a representative for Michigan tax matters.

Can I use Form 151 for a deceased taxpayer?

You cannot use Form 151 to act on behalf of someone deceased. Instead, the correct procedure is to file a Claim for Refund Due a Deceased Taxpayer (Form MI-1310) and supporting documentation such as a death certificate or a letter of authority from the probate court.

What if I want to limit my representative’s authority?

Part 4 of the form allows you to define specific powers, such as inspecting records, submitting returns, or negotiating payments. You may also restrict the scope of representation to certain tax years or types of tax, depending on your preferences.

Where should I send the completed form?

You can submit the completed attorney form electronically through Michigan Treasury Online or by email, fax, or mail. It is essential to send it to the correct address, depending on whether your issue relates to collections, registration, or individual tax matters.

Are there resources to help with completing the form?

Yes, taxpayers can consult official guidance from the Michigan Department of Treasury or contact nonprofit legal support organizations. The Kimble Center for Legal Drafting is one example of a resource that may offer advice on completing the form correctly.