A power of attorney is a legal document that allows one person, the principal, to authorize another person or organization to act on their behalf in legal, financial, or tax-related issues. In Missouri, individuals and businesses use a state-specific power of attorney form to designate someone to manage tax matters with the Missouri Department of Revenue. This authority may include accessing records, filing documents, and communicating directly with the department.
Missouri’s Power of Attorney form—Form 2827—is essential when a tax professional, such as a certified public accountant or attorney, needs access to confidential information or must act on a taxpayer’s behalf. Without a properly completed form, the Department of Revenue will not recognize third-party authority, even if the person is a trusted adviser or long-time preparer. The form ensures compliance with state law and protects taxpayer privacy.
There are various reasons why a taxpayer may need to authorize someone to represent them. These include:
In each case, the authority granted through a power of attorney ensures that action on the principal’s behalf continues without delay or legal risk. Whether the need is temporary or long-term, having an official document on file with the department helps streamline communication, maintain account control, and avoid penalties tied to inaction.
Missouri recognizes several types of power of attorney designed for specific legal or financial situations. While many other states follow similar structures, Missouri’s approach reflects state law requirements and is especially relevant when dealing with tax-related issues. Below are the key types of power of attorney that apply to individuals and businesses managing their tax affairs:
A general power of attorney gives an agent broad authority to handle a wide range of financial and legal matters. This can include signing documents, managing bank accounts, or representing someone in tax proceedings. However, this form is often too expansive for routine tax representation. The Missouri Department of Revenue may not accept it unless it includes proper wording related to tax authority.
A limited power of attorney is used when the principal wants to grant authority for a specific task or for a limited duration. For example, a taxpayer may authorize a tax professional to file one year’s return or resolve a single issue related to business taxes. Such an arrangement is often preferred to ensure control and minimize risk.
A durable power remains valid even during the principal’s incapacity. This is important for long-term tax planning, especially in cases involving aging individuals or those preparing for potential medical events. Missouri allows taxpayers to designate a durable power of attorney, which helps ensure that representation on the principal’s behalf continues without disruption.
A springing power of attorney only takes effect upon a specific event, such as the principal's incapacity as confirmed by medical certification. Although it's less common in tax matters, estate planning, and other scenarios requiring proactive control may utilize it.
Missouri requires a dedicated tax POA document—Form 2827—for any matters involving the Department of Revenue. This form grants an appointed representative authority limited to tax issues, such as responding to audits or filing returns. It is Missouri's most preferred and recognized power of attorney for tax representation.
Each form allows a person or organization to act on the principal's behalf, but only the Missouri tax power of attorney ensures compliance with state agency requirements. When choosing the correct type, consider the scope of authority needed, how long it should last, and whether it must remain valid if the principal cannot act.
The correct form must be used to authorize a representative to manage Missouri tax matters legally. In Missouri, that form is Form 2827, the official Power of Attorney issued by the Missouri Department of Revenue for tax purposes. This document is explicitly tailored for tax-related issues and is the only form accepted by the department for granting authority to act on a taxpayer’s account.
Form 2827 can be obtained through multiple channels, ensuring accessibility for individuals and businesses. The Missouri Department of Revenue provides the form directly to the public, and it is often available through licensed tax professionals who routinely handle state filings. Using the most current version of the form is essential, as using an outdated version may result in processing delays or rejection.
The following methods are available for obtaining Form 2827:
Taxpayers can visit the official state website to access a PDF of the form. This is the most reliable and up-to-date source.
Some tax accounts allow electronic filing through the state's digital tax platform for convenience. This option is beneficial for businesses managing payroll or sales tax.
Many tax professionals who handle Missouri filings will have the form on hand and can help you complete it correctly.
Physical copies are also available at regional offices throughout the state, including the main office in Jefferson City.
Regardless of the method used to obtain it, the completed form must be signed with the proper wording, dated accurately, and notarized by a notary public to comply with Missouri law. This ensures that the authority granted is valid and that the appointed representatives can act without challenges from the department or other parties. As with all legal documents, taxpayers should review the form carefully and confirm that all identification numbers and sections are filled out completely before submission.
The Missouri Department of Revenue plays a central role in processing, verifying, and enforcing the use of power of attorney forms for state tax matters. As the state's primary tax agency, the department ensures that any person or entity acting on a taxpayer's behalf has been authorized adequately through a legally valid and completed form. This process protects confidential taxpayer data and maintains the integrity of account access and communication.
When a taxpayer submits Form 2827, the department reviews the document to confirm that all identification numbers, signatures, and authorization details are accurate and comply with state law. If the form lacks required information or includes errors, the department may contact the taxpayer or the appointed representative for clarification or resubmission. Delays often occur when a form is submitted without a notary public’s certification or when the scope of authority is too broad or vague.
The department also cross-checks the appointed representatives on the form to verify that each falls into an acceptable category. These include attorneys, certified public accountants, enrolled agents, and other professionals legally allowed to represent taxpayers under Missouri regulations. If court decrees or estate documents are involved—such as in guardianship cases or a deceased taxpayer—the department will request those as part of its review process.
All POA submissions are routed through the appropriate internal division based on the tax type. For instance, business taxes, such as sales or withholding, are managed by a division different from personal income or excise taxes. Each division processes POA documents for its specific area and updates the taxpayer’s account accordingly.
The department maintains a centralized record of current and historical POAs for reference. This ensures that representation on the principal’s behalf continues smoothly, even as tax cases move between departments. The main office oversees operational policy and compliance in Jefferson City, while regional offices provide on-the-ground assistance.
Understanding the role of the Missouri Department of Revenue is key for anyone who needs to authorize a representative or act as one. A correctly submitted POA helps avoid delays, ensures efficient communication, and grants access to vital tax information and services across multiple tax types.
The Missouri Power of Attorney form, known as Form 2827, authorizes another person or organization to act on a taxpayer’s behalf in matters involving the Missouri Department of Revenue. This document is designed exclusively for tax-related issues and is not a substitute for general powers of attorney used in other legal areas. Its format and language are tailored to Missouri’s administrative and compliance requirements.
To be valid, the form must be properly completed, signed, and, when required, notarized by a notary public. The principal—the person granting authority—must sign the form, and each representative must also sign and confirm their legal qualifications. Missouri recognizes several categories of appointed representatives, including attorneys, certified public accountants, enrolled agents, and other authorized professionals.
Form 2827 includes several structured sections that must be completed carefully:
This section requires the taxpayer’s legal name, contact information, and applicable identification numbers. For joint filers, a spouse’s details may also be needed.
Each appointed representative must be listed by name, business address, phone number, and email. Multiple representatives may be named if needed.
The form allows the principal to authorize the representative for specific tax types and times. For example, authority may be granted only for sales tax over two years or for all personal income tax matters.
Taxpayers can specify whether they are revoking existing POAs or keeping others on file. The form gives clear options to control how prior authorizations are handled.
Both the principal and representatives must sign and date the form. Each representative must also declare their professional status, such as attorney-in-fact or tax preparer, to confirm eligibility under Missouri’s regulations.
A completed form must include proper wording, accurate identification numbers, and relevant dates to meet the department’s requirements. Vague or incomplete entries—such as missing account numbers or loosely defined authority—can result in delays or rejections. For this reason, many taxpayers consult a tax professional when preparing Form 2827.
This document carries legal weight. It allows someone else to access confidential records, manage communication, and file documents on behalf of the principal. Understanding the form’s structure helps taxpayers control their accounts while complying with state rules.
The Missouri Power of Attorney form is critical in ensuring that a designated person can legally manage a taxpayer’s dealings with the Department of Revenue. Without it, even highly qualified individuals such as a tax professional or legal advisor would be unable to access confidential information, file documents, or negotiate on behalf of a client. This restriction protects taxpayers' rights, enforces state law, and prevents unauthorized activity involving sensitive financial records.
For individuals, the form provides a means to authorize a representative to handle tax issues that arise unexpectedly or when they cannot respond. For instance, a properly completed power of attorney guarantees uninterrupted taxpayer account management during medical emergencies or extended travel. The form can prevent penalties, missed filing deadlines, or enforcement actions caused by inaction.
Businesses also rely heavily on Form 2827 to maintain smooth operations. Corporations, partnerships, and LLCs often designate a tax professional to act as their representative for various filings, audits, and disputes. When business leadership changes or the entity restructures, having an active power of attorney on file ensures continuity in tax compliance and communication with the state. This is particularly important when reporting new hires, reconciling payroll accounts, or responding to inquiries related to business taxes.
The form is equally essential for representatives themselves, as it protects their authority and establishes clear boundaries for their responsibilities. Appointed representatives are accountable for their actions and must act in the taxpayer's best interest. Often, the form serves as the legal foundation for representation before tax authorities, similar to how court decrees validate guardianships or fiduciary relationships.
When the principal’s role continues through an authorized representative, it brings structure, legal backing, and clarity to a complex system. Even minor tax matters can escalate into time-consuming and costly disputes without a valid and enforceable power of attorney. Missouri's approach to representation reflects this reality and reinforces the importance of using the correct forms, executing them according to the law, and reviewing them regularly for accuracy and relevance.
Filing Missouri Form 2827 may seem straightforward, but avoidable errors often lead to delays or rejected submissions. Below are common mistakes that can interfere with the Department of Revenue’s ability to recognize a valid power of attorney.
Missing or inaccurate identification numbers, names, or addresses prevent the department from associating the form with the correct account.
A general power of attorney or an older version of Form 2827 may not meet Missouri’s requirements. The department only accepts the current state-specific form for tax-related issues.
Failing to define specific tax types or times can create confusion or lead to rejection due to a lack of proper wording.
The principal—and the spouse—must sign the form if applicable. Each appointed representative must also sign and declare their legal qualification. Omissions here are a common reason for delay.
When a notary public is required, missing or incomplete notarization renders the form invalid. Always confirm if a notarized signature is applicable in your case.
If a taxpayer fails to indicate clearly whether past POAs should be revoked, the department may keep prior authorizations active, creating conflicting records.
Missouri’s Department of Revenue routes submissions based on tax type. Using the wrong destination—whether mailing or email—can delay processing.
Representatives should not act until the department confirms processing, which may take two to four weeks.
Only specific individuals—such as attorneys, CPAs, enrolled agents, and other approved professionals—can be appointed representatives.
Taxpayers must manage the lifecycle of their powers of attorney. If a relationship ends, the business dissolves, or a new representative is added, the old form must be replaced or revoked.
Awareness of these mistakes helps ensure the completed form is accepted and processed efficiently. A properly prepared submission protects the taxpayer and the agent from complications that could be avoided.
Completing Form 2827 correctly ensures that the Missouri Department of Revenue can process the power of attorney and authorize the representative. Each section must be filled out accurately, with no omissions, to avoid delays.
Enter the taxpayer’s legal name, mailing address, and contact details. If applicable, include the business name and Missouri Charter Number. Provide all required identification numbers, such as Social Security or Employer Identification. A spouse’s name and details may be necessary for joint filers unless authority has been delegated in writing.
List each representative’s full name, business address, phone number, and email. All representatives must meet Missouri’s eligibility requirements. Each one must sign the form individually to confirm their role.
Indicate the specific tax matters for which the representative will have authority. This may include income tax, sales or use tax, withholding tax, business taxes, or other applicable categories. If necessary, write in additional tax types not listed.
Choose the timeframe for the representative’s authority. You may select “All Tax Periods,” enter a specific range of tax years, list individual tax periods, or choose “Date of Death” for estate matters. Be specific—vague entries can result in rejections.
Form 2827 allows the taxpayer to revoke prior POAs. Options include revoking all existing POAs, revoking all except those specified, or keeping all prior authorizations active. Select one clearly to avoid conflicting records.
The taxpayer must sign and date the form under the threat of perjury. For business entities, an authorized officer should sign and indicate their title. A spouse may also need to sign in joint filings unless documentation authorizes a single signature.
Each representative must sign and identify their legal status, such as attorney-in-fact, CPA, or enrolled agent. They must know Missouri’s POA regulations and confirm their qualifications.
Double-check that all fields are filled out, especially identification numbers and contact details. Ensure that each signature is in place and legible. Incomplete or inconsistent information is one of the most common reasons for delayed processing.
After reviewing the form, make a copy for your records. Submit the original through the correct channel based on tax type, as outlined by the Missouri Department of Revenue.
A correctly completed form establishes legal authority and helps the representative avoid delays when interacting with the department. Attention to detail at each step ensures smooth acceptance and reduces the risk of future disputes or re-filing.
Once Form 2827 is completed and signed, it must be submitted to the Missouri Department of Revenue. The correct submission method depends on the type of tax issue. Sending the form to the wrong location or using an outdated process can delay recognition of the appointed representatives.
Taxpayers should always keep a copy of the completed form for their records and consider using certified mail or a delivery method with tracking. Processing typically takes two to four weeks. Representatives should not act on behalf of the taxpayer until the department confirms their authority has been activated.
Below are the approved submission options:
Missouri Department of Revenue – Taxation Division
P.O. Box 357
Jefferson City, MO 65105-0357
P.O. Box 2200
Jefferson City, MO 65105-2200
P.O. Box 300
Jefferson City, MO 65105-0300
P.O. Box 811
Jefferson City, MO 65105-0811
P.O. Box 3080
Jefferson City, MO 65105-3080
(Check the Department’s site for other division-specific numbers.)
Choosing the correct method and ensuring all required information is present helps prevent delays and establishes valid authority for the agent to act on the taxpayer’s behalf.
The Missouri Power of Attorney form remains valid according to the times specified by the taxpayer on the submitted document. If a principal selects “All Tax Periods,” the authorization continues indefinitely unless it is actively revoked. Conversely, if the form limits authority to specific years or filing periods, that representation ends when the designated timeframe expires. It’s important to understand that a Missouri POA does not automatically expire unless the completed form states otherwise.
A durable power of attorney continues to be valid even in the event of the principal’s incapacity, allowing representation on the principal’s behalf to continue uninterrupted. This feature is especially relevant for elderly taxpayers, business owners with succession plans, or those managing chronic health conditions. However, a general POA without the durable provision may become void if the principal can legally act.
Revocation of a power of attorney must be done intentionally and clearly. The most direct method is to file a new Form 2827 with updated representative details and select the appropriate revocation option in the “Removal of Power” section. This option allows the taxpayer to cancel all previous POAs or leave certain ones in effect while adding a new representative. Taxpayers may also submit a separate written statement to revoke an existing POA, provided it includes sufficient detail to identify the prior authorization and is signed by the principal.
The Missouri Department of Revenue automatically revokes prior POAs when a new one is filed—unless the taxpayer indicates that some or all existing authorizations should remain in place. This prevents confusion or misuse of authority by agents who are no longer intended to represent the taxpayer.
Revocation may also be required under specific circumstances, such as the death of the taxpayer, dissolution of a business, or changes in the representative’s legal standing. For example, if a court appoints a new guardian or decrees to modify the principal’s legal capacity, the POA may need to be replaced to reflect the new authority structure.
Here are some everyday situations that may require the revocation or update of a Missouri POA:
The taxpayers are responsible for monitoring the status of existing POAs and ensuring that current forms reflect the intended authority. The Department of Revenue does not notify taxpayers when a POA expires or when new forms override older ones unless specifically requested. Keeping forms up to date protects the taxpayer and the agent from acting outside the limits of authority.
Missouri Form 2827 only applies to state tax matters. Federal representation requires IRS Form 2848, which must be filed separately.
Processing typically takes two to four weeks. Before taking action, confirm that the representative has been added to the account.
Form 2827 allows for multiple appointed representatives, each meeting eligibility requirements and signing the form.
If a representative loses eligibility due to license issues, disciplinary action, or other events, their authority may no longer be valid. You should file a new POA to update the representation.
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