Navigating Minnesota’s tax system can become overwhelming when personal or business obligations stack up. Individuals or business owners often want to authorize someone they trust to act on their behalf. The Minnesota Tax Power of Attorney form provides the legal framework for this. Whether a taxpayer faces an audit, enters into a payment arrangement, disputes an assessment, or deals with collection activity, this form ensures their appointed representative has the right to step in and manage those interactions with the Minnesota Department of Revenue.
Unlike the federal IRS Form 2848, which grants authority before the Internal Revenue Service, Minnesota requires its separate power of attorney form for state-related tax matters. This form is not optional or interchangeable—it is a mandatory part of securing representation at the state level. Without a completed form, the department will not communicate with anyone other than the taxpayer, even if that person is a spouse, accountant, or legal agent.
This guide offers clear and complete instructions for using Minnesota’s official tax power of attorney forms—REV184i and REV184b. It also explains when the form is needed, who can use it, how to submit it, and how to avoid errors. Understanding how to use this form correctly is key to avoiding delays and ensuring that your representative can handle your tax matters efficiently and effectively.
The Minnesota Tax Power of Attorney is a legal document that allows a taxpayer to authorize another person to represent them before the Minnesota Department of Revenue. This form gives the appointed individual, often an accountant, tax professional, or legal agent, the right to access confidential tax information, make inquiries, and act on behalf of the taxpayer in various state tax matters. It is designed specifically for Minnesota tax issues and is separate from federal authorization forms.
This tax-specific power of attorney form does not replace other power documents, such as those used for healthcare or broader financial decisions. Its authority is limited strictly to matters involving Minnesota state taxes and must be completed using the appropriate form issued by the state. The federal IRS Form 2848 is not valid for Minnesota tax representation.
Here is what the Minnesota Tax Power of Attorney permits a representative to do:
Minnesota law strictly protects taxpayer confidentiality. Without a valid and correctly completed form on file, no one—not even a spouse or legal advisor—can represent or access another person’s state tax information. That’s why submitting this power of attorney form is necessary before any representative can act on someone else’s behalf.
Minnesota requires taxpayers to use a specific power of attorney form—REV184—when authorizing someone to act on their behalf in matters before the Department of Revenue. This form comes in two versions, depending on the taxpayer's filing status. It is essential to use the correct version based on whether the request involves personal or business tax issues. The form, once accepted, allows the appointed person to represent the taxpayer, manage their account, and interact directly with the department on their behalf.
Here are the key details about the Minnesota Tax Power of Attorney forms:
The Minnesota Department of Revenue issues two versions of the REV184 attorney form:
Each form authorizes a representative to access confidential tax information, respond to notices, discuss tax filings, and act on behalf of the taxpayer in formal proceedings.
A completed form allows the representative to receive and review account information, make inquiries, and interact with department staff. If selected on the form, additional powers—such as signing returns or receiving mail—can be granted.
The taxpayer can limit authority to specific tax types, years, or matters, or they may authorize full representation. Choosing full authority allows the agent to handle all state tax matters without restriction.
Submitting the wrong form—such as using the individual version for a business issue—can result in delays or rejections. Both forms must be submitted separately if a taxpayer needs representation for personal and business matters.
The Minnesota Department of Revenue does not accept IRS Form 2848 or any other power of attorney form in place of REV184. The department will reject substitute forms, even if they are valid for federal use.
Using the correct Minnesota form ensures your representative can act without limitation or confusion. Failing to submit the proper version can lead to communication delays, processing problems, or a lack of legal authority to assist with tax matters.
In many situations, a Minnesota taxpayer may need to authorize another person to handle their state tax matters. The power of attorney form is the legal mechanism allowing this representation to occur. It ensures that the Department of Revenue can communicate directly with the authorized agent and that the representative has the proper authority to manage the account. Below are the most common circumstances in which this form is needed:
If the Department of Revenue selects a return for audit, an authorized agent can attend meetings, review records, respond to inquiries, and represent the taxpayer’s position. This can be especially important for individuals who are unfamiliar with audit procedures or who prefer to have a professional advocate on their behalf.
A representative can negotiate a payment plan, submit a request for an installment agreement, or help respond to collection actions like wage garnishments or bank levies. Often, having an authorized agent manage communications makes it easier to arrange how and when you will pay your tax obligations in a way that fits your financial situation.
If the taxpayer disagrees with a tax determination or proposed assessment, a representative can submit appeal documents, present supporting evidence, and speak to department staff. An accountant or tax professional familiar with Minnesota’s appeals process often handles this.
A power of attorney may be helpful if someone else is preparing the taxpayer’s return, requesting a filing extension, or submitting an amended return to correct an error.
In cases involving fraud, mistaken identity, or account access problems, the department may require the proper attorney form before speaking with anyone besides the taxpayer. An agent can help correct account information and respond to security-related notices.
Occasionally, a taxpayer needs ongoing help with issues that span several years or tax types. The POA allows the representative to work through multiple matters, access historical records, and coordinate with department personnel on the taxpayer’s behalf.
In each of these situations, submitting the appropriate power of attorney form is the only way to ensure that the Department of Revenue will recognize the representative’s authority. Without it, even the most qualified agent cannot legally access your tax records or act on your behalf.
Correctly completing the Minnesota Tax Power of Attorney form is essential to avoid processing delays or rejection by the Department of Revenue. The process varies slightly depending on whether you’re filing as an individual or a business, but both forms—REV184i for individuals and REV184b for businesses—require accurate and thorough information.
Enter your full legal name exactly as it appears on your tax return. Provide your current mailing address, phone number, and email address. If you are filing jointly with a spouse, only one form is required for both individuals.
Include your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). If you operate as a sole proprietor, also provide your Federal Employer Identification Number (FEIN) or Minnesota Tax ID number if one applies to your business account.
If the taxpayer is deceased, list the decedent’s name and SSN or ITIN on the completed form. The executor or personal representative must also provide their name and contact details.
Enter your representative's full name, along with their firm or business name (if applicable). Include their mailing address, phone number, and email. Ensure the person you appoint is not suspended or barred from acting as an accountant or tax professional.
Verify that your appointee is not:
Choose either “Limited Authority” or “Full Authority.” If you select limited authority, specify the tax types (such as income or withholding) and the tax years or periods to which the authorization applies.
If desired, you may grant additional powers by checking the relevant boxes. These include permission for email communication, the authority to sign returns, the ability to add other representatives, or the right to extend the statute of limitations.
Suppose you wish to authorize more than one representative; complete page two of the form. List full contact information for each additional agent. The department will only contact the primary appointee.
Please sign and date the form, and be sure to print your name below your signature. Without a signature, the department will not recognize the authorization, and your agent will not be able to act for you.
The business version of the form includes many of the same sections as the individual form, with a few key differences.
Enter the full legal name of the business as it appears on tax filings. Include the current business address, phone number, and email.
Provide the business’s Federal Employer Identification Number (FEIN) and Minnesota Tax ID number.
If your business files combined returns, list the name and identification number of the filing entity. Be sure to clarify which entities are covered by the power of attorney.
The person signing on behalf of the business must have legal authority to act for the entity. The individual may be an officer, managing partner, or authorized representative. Include their title and contact details on the form.
Complete the remaining sections outlined above, specifying appointee details, scope of authority, and any optional additional powers.
Completing the power of attorney form accurately the first time helps ensure your appointed agent can begin working with the Department of Revenue immediately. Review all sections for accuracy before submitting, and retain a copy of the form for your records.
The Minnesota Tax Power of Attorney form must be submitted to the Department of Revenue using an official method. Properly submitting the form is just as important as filling it out—sending it to the wrong address or using multiple submission channels can cause delays, confusion, or rejection.
Here are the approved submission methods:
You may send the completed form by mail to:
Minnesota Department of Revenue,
Mail Station 4123,
600 N. Robert Street,
St. Paul, MN 55146
Mailing is a reliable option, but it is typically the slowest in processing time.
You can fax the form to 651-556-5210. People commonly use this method to expedite processing and receive a confirmation of transmission via the fax receipt.
You may email a scanned copy of the signed form to MNDOR.POA@state.mn.us. This is often the most convenient method and may be processed more quickly than mailed forms, especially for time-sensitive matters.
Regardless of the method used, you should only submit the form once. Submitting the same form through multiple channels can lead to duplicate records, processing delays, or confusion about the valid version. Always retain a copy of the completed form and a submission confirmation (such as a fax receipt or email timestamp).
The Department of Revenue does not send confirmation when a power of attorney form is received or processed. If you need confirmation, you should follow up with the department directly by calling 651-296-3781 or 1-800-652-9094. Be ready to provide the taxpayer’s name and identification number during the inquiry.
For electronic submissions—fax or email—allow 5 to 7 business days before contacting the department. Mail submissions may take longer depending on postal service times and internal processing schedules.
Correctly submitting the power of attorney form ensures your representative is legally recognized and can act on your behalf without delay. Taking the extra step to confirm receipt can be helpful when you’re facing a tight deadline or dealing with urgent tax matters.
Circumstances may change after a power of attorney form is submitted and accepted. A taxpayer may decide to revoke a representative’s authority, appoint someone new, reduce the scope of access, or update contact information. The Minnesota Department of Revenue provides clear procedures for modifying or canceling a previously filed power of attorney form.
Here are the available actions you can take:
To remove authority already granted, the taxpayer must file Form REV184r, Revocation of Power of Attorney. This form allows you to:
The form requires the taxpayer’s name, identification number(s), and the full contact details of the appointee(s) being removed. Without this properly completed form, the department will continue to honor the original authorization.
To appoint a new representative or replace an existing one, the taxpayer should submit a new power of attorney form (REV184i or REV184b, depending on the filing type). The new form should identify whether it supplements or replaces prior authorizations. Simply filing a new form without specifying intent may confuse or allow overlapping powers.
You must submit a revised form if you want to grant broader powers—such as the ability to sign returns—or limit the appointee’s scope to certain years or tax types. You can either revoke the existing form using REV184r and submit a new one or submit a new form that supersedes the previous version with updated authority settings.
A representative who no longer wishes to act on a taxpayer’s behalf can complete Form REV184r themselves. This option allows professionals to formally withdraw from an engagement, especially if the client relationship has ended or communication is no longer active.
A power of attorney automatically ends upon the taxpayer’s death. After that point, only a legally authorized estate representative—such as an executor or court-appointed administrator—may act on behalf of the deceased taxpayer. A new form and supporting documents must be submitted if representation is needed for estate-related tax matters.
Changes to an existing power of attorney arrangement should always be documented using the appropriate forms. Verbal revocations or informal letters are not sufficient. Submitting the proper revocation or replacement paperwork ensures that only authorized individuals can access sensitive tax information or act on the taxpayer’s behalf.
Submitting a power of attorney form may seem straightforward, but even small mistakes can lead to delays, rejected forms, or unauthorized access to tax records. Here are some of the most common errors to watch for—and how to avoid them:
Taxpayers sometimes submit the individual form (REV184i) for business matters or the business form (REV184b) for personal tax issues. Using the wrong version can result in the department refusing to process the request.
The Minnesota Department of Revenue does not accept the IRS Form 2848. Only the state-issued power of attorney form will be recognized for Minnesota tax matters.
Missing a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), Federal Employer Identification Number (FEIN), or Minnesota Tax ID number can prevent the department from properly associating the form with your tax account.
If the form does not include the agent's full address, phone number, and email, the department may be unable to communicate with them, causing delays in addressing your tax issue.
Overly narrow authorizations may prevent the representative from resolving the full scope of your tax problem, especially if issues cross into multiple tax years or involve different types of tax debt.
A power of attorney form must be signed and dated by the taxpayer. An unsigned form will be considered incomplete and will not grant any legal authority to the representative.
Using an incorrect or unreadable date format may confuse when the authority begins. Always write dates clearly in month/day/year format.
The department prohibits representation by individuals barred from practice before the IRS, currently employed by the Department of Revenue, or who left the department within the past year. Failing to confirm eligibility may result in rejected forms.
Sending the form via mail, fax, and email simultaneously does not speed up processing. It can create duplicate records and slow the department’s ability to confirm your intent.
Filing a new power of attorney form without also submitting Form REV184r may leave prior representatives active. To ensure a clean transfer of authority, always follow the proper revocation procedure.
Without a copy of the completed form, confirming what was submitted or responding to future questions about your authorization may be difficult.
Suppose the form is being submitted on behalf of a deceased taxpayer or legal entity under court oversight. In that case, supporting documents such as a death certificate or court order may be required. Failing to include them can cause the request to be denied.
Avoiding these common mistakes helps ensure your form is processed without unnecessary delay and that your representative can begin acting on your behalf as quickly as possible.
The Minnesota Tax Power of Attorney form only authorizes a representative to act before the Minnesota Department of Revenue. If you need someone to represent you before the Internal Revenue Service, you must file a separate federal form—IRS Form 2848. The IRS and Minnesota forms are not interchangeable and must be sent to the right agency.
Yes, a taxpayer can have multiple power of attorney forms on file with the Minnesota Department of Revenue. This feature may be helpful if you need different representatives for separate tax types or if multiple individuals from the same firm are assisting you. When filing more than one form, you should indicate whether the new form supplements or replaces any existing authorizations.
The Minnesota Tax Power of Attorney remains in effect until it is revoked by the taxpayer, withdrawn by the representative, or terminated by the department. If the taxpayer passes away, the power of attorney ends automatically unless a durable authority is specifically granted and recognized. The department does not require routine renewal, but if your representative’s contact information changes, you should submit a new completed form to update the record.
Residency is not a requirement for using the Minnesota power of attorney form. Any person or business with Minnesota tax obligations—whether a full-year resident, part-year resident, nonresident, or out-of-state company—can file the form to authorize representation. This form benefits taxpayers living elsewhere but conducting business or owning property in Minnesota.
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