When managing Nebraska tax matters, there are situations where a taxpayer needs to authorize someone else to act on their behalf. Appointing a representative through the proper legal process is essential when facing an audit, negotiating a payment plan, or working through a dispute. In Nebraska, this procedure is done using Form 33, the state’s official power of attorney for tax matters.
Form 33 is a written government form designed to give another person the authority to communicate with the Nebraska Department of Revenue, access confidential records, and manage specific tax issues. It is distinct from federal forms and is required for any representation before the Nebraska Department. The representative—often a financial advisor, attorney, or tax specialist—is known as the attorney-in-fact.
This guide explains how to complete the form accurately, submit it correctly, and avoid common mistakes. It also outlines how to update or revoke an existing authorization. Whether you’re an individual, a business, or a legal or tax specialist, understanding the proper use of Form 33 will help you handle related tax matters efficiently and confidently.
A tax power of attorney is a legal document that authorizes one person to act on another's behalf in tax-related matters. This arrangement is essential when a taxpayer cannot personally manage communications or disputes with a tax authority, unlike a general power of attorney, which may cover broad financial or legal decisions, a tax POA is explicitly limited to tax administration, compliance, and representation.
Each state has rules about how tax powers of attorney must be filed and used. The designated written government form in Nebraska is Form 33, and it must be submitted to the Nebraska Department of Revenue. This form allows a designated representative to access confidential tax information, correspond with tax officials, and appear at hearings related to state tax matters. It applies only to Nebraska tax situations and does not cover federal filings with the Internal Revenue Service.
The person authorized under the tax POA is commonly referred to as an attorney-in-fact. The extent of their authority is defined within the form itself, which can limit or expand their ability to act depending on the taxpayer’s preferences. The representative must be qualified to handle the responsibilities in the document, but they don't have to be a lawyer.
Designating a representative through Form 33 ensures that the Department of Revenue acknowledges and works with that person on the taxpayer’s behalf. State agencies cannot share sensitive financial or reporting information with third parties without this legal framework.
Nebraska Form 33 is the official state document that grants power of attorney for state tax matters. It is a written government form explicitly designed for the Nebraska Department of Revenue and is not interchangeable with federal forms such as IRS Form 2848. Submitting Form 33 allows a designated person to legally represent a taxpayer in dealing with state tax obligations, inquiries, disputes, and filings. No matter how complex the issue, the department can't discuss a taxpayer's account without this form.
This form is especially relevant in situations involving audits or hearings, or when taxpayers work with a legal or tax specialist to resolve complex financial issues. It offers a structured way to transfer revenue power without relinquishing control over other personal or business matters. Taxpayers can revoke or adjust this authority by submitting a new version of the form.
Form 33 is vital for any Nebraska taxpayer who plans to have another person handle their related tax matters. It creates a legal relationship between the principal (the taxpayer) and the representative, defining who may act and how far their authority extends.
Form 33 is used by taxpayers who need someone else to handle their Nebraska state taxes on their behalf. This form provides the legal authority to appoint a representative, whether due to absence, complexity, or preference for professional help. It suits individuals, business entities, and tax professionals interacting with the Nebraska Department of Revenue.
Filing Form 33 ensures that the Nebraska Department of Revenue will recognize the authority of the appointed party, especially when the taxpayer cannot manage the issue directly.
Form 33 should be used whenever you want another person to handle Nebraska state tax matters on your behalf formally. This includes routine filings and more complex situations such as disputes, audits, or debt resolution. The form is essential whenever sensitive tax information will be disclosed or a representative must communicate directly with the Nebraska Department of Revenue.
If the Department of Revenue reviews your tax returns, you can authorize a representative to manage the audit process, respond to requests, and clarify documentation.
When challenging a tax determination or pursuing an appeal, Form 33 gives your representative the authority to appear at hearings and speak on your behalf.
A representative can be authorized to submit or follow up on refund requests, particularly if the process involves correspondence with the department or disputes over refund eligibility.
Taxpayers negotiating payment arrangements or compromise agreements with the state can use Form 33 to give a representative the power to engage in those discussions and finalize contracts.
You may use the form to allow a representative to assist with filing obligations, especially when the tax matter involves multiple periods or requires access to prior reporting details.
Suppose you seek relief from penalties due to late filing, payment issues, or other circumstances. In that case, your representative must be formally authorized through Form 33 to make the request and supply supporting documents.
Form 33 can also authorize a professional to contact the Department of Revenue with questions or clarifications about your account, even when no formal dispute or audit is in progress.
In these situations, the written government form ensures that the representative’s authority is documented and accepted. Without it, the department will not release confidential information or receive instructions from anyone other than the taxpayer. Using the form proactively, you help ensure accuracy, prevent delays, and avoid miscommunications related to your Nebraska tax obligations.
Filing Nebraska Form 33 gives a designated representative the legal authority to handle specific tax matters on the taxpayer’s behalf. The form clearly outlines these powers, and the taxpayer may limit or revoke them by striking out unwanted items. The following list explains what Form 33 typically allows and what key limitations to remember.
A representative may view tax returns, payment history, department correspondence, and audit files. This access is critical when resolving disputes or completing filings that rely on prior reporting.
Form 33 authorizes the representative to appear at administrative hearings, present evidence, respond to inquiries, and make arguments on behalf of the taxpayer in formal proceedings.
The representative can negotiate with the Department of Revenue to settle outstanding liabilities or enter into payment arrangements, which is particularly helpful in collections matters.
The form allows the representative to sign waivers extending the statute of limitations, agree to specific determinations, or waive the right to receive notices related to refund disallowance.
Once authorized, the representative will receive official notices and written communication from the department for the matters and periods listed. This helps prevent missed deadlines or overlooked actions.
A representative may receive checks issued by the department, such as refunds, but they are not allowed to endorse or deposit those payments. That authority remains with the taxpayer.
Unlike federal POA forms, Nebraska Form 33 does not authorize the representative to sign a tax return. If taxpayers need help signing, they must consult the department for additional guidance.
The taxpayer may tailor the representative’s powers by removing specific items before filing. The taxpayer can revoke the form by submitting a new version, ensuring control remains with the principal.
These permissions apply only to the tax matters and periods listed on the form. The taxpayer may restrict authority by striking out powers not granted. The form can be revoked at any time by submitting a new version, which allows the principal to maintain control.
Filling out Form 33 correctly is essential to avoid delays or rejections by the Nebraska Department of Revenue. The form includes several sections, each of which must be completed carefully to authorize representation properly. While the process is not tricky, missing information or incorrect formatting can cause problems. Below is a breakdown of each form section and the steps required to complete it.
This section identifies the person or business granting authority.
This section identifies the person or people who are authorized to act.
This section defines the issues and timeframes the representative is allowed to handle.
This section defines what your representative is allowed to do.
This section finalizes and validates the form.
When the form is completed accurately, it will serve as a valid document for authorizing representation. Taking time to fill in all necessary information helps ensure that the Department of Revenue can process the filing smoothly. If the taxpayer cannot complete a section or has questions, working with a tax specialist is recommended to prevent common filing mistakes.
Once the form is complete and signed, it must be submitted to the Nebraska Department of Revenue through an approved method. While the department allows electronic filing, it accepts faxed and mailed copies. However, not all submission methods are equal—some are faster and more secure than others. Following current guidelines is essential to avoid unnecessary delays or lost documentation.
Submitting the form through the correct channel helps protect your rights, reduce wait times, and minimize confusion in related tax matters. Filing with complete documentation also signals to state agencies that the taxpayer has taken the proper legal steps to authorize a third party to act on their behalf.
The taxpayer maintains complete control over the authorization even after Form 33 has been accepted and processed. If circumstances change—such as switching tax professionals, narrowing the scope of authority, or resolving the underlying tax issue—a previously filed power of attorney can be revoked or replaced. Nebraska law treats Form 33 as valid until written notice of revocation is received and processed, so following the correct procedures to update or cancel the authorization is essential.
Maintaining control over who can represent you in communications with the department is essential, particularly when sensitive financial issues are involved. Using the correct process helps ensure compliance and protects your privacy, whether you switch to a new eligible representative or narrow the scope of an existing one.
Form 33 must be completed carefully to avoid processing delays, rejections, or unauthorized disclosures. Here are some of the most frequent and preventable errors.
Always download the most recent version of Form 33 from the Nebraska Department of Revenue website. Submitting an older version can lead to unnecessary complications.
The IRS Form 2848 is not accepted for Nebraska state taxes. Taxpayers must use the Nebraska-specific written government form to authorize representation.
Missing taxpayer, representative, or tax matter details can invalidate the submission. Every required field must be completed, including tax periods and identification numbers.
Signatures must be handwritten. For joint returns, both spouses must sign. For businesses, a person with authority must sign. The Department does not accept digital, stamped, or typed signatures.
If you fail to check a revocation box, previous authorizations may remain active. This can unintentionally allow prior representatives to retain access to related tax matters.
If the taxpayer's or representative's contact information is wrong, the department may be unable to deliver notices or verify authorization. Be sure to update addresses, phone numbers, or emails as needed.
Vague descriptions of the tax category or period can delay review. Be specific so the department knows exactly which issues the authorization covers.
Avoiding these errors will help ensure accuracy and streamline communications with the department, especially when dealing with sensitive tax related issues or tight deadlines.
No. Nebraska Form 33 is strictly for use with the Nebraska Department of Revenue. It does not authorize any actions or communications with the Internal Revenue Service. If federal representation is required, a separate IRS Form 2848 must be submitted directly to the IRS.
Form 33 remains valid until the taxpayer formally revokes or replaces it. According to Nebraska regulations, the Department of Revenue assumes a power of attorney is valid unless it receives written notice of revocation. There is no built-in expiration date unless one is specified on the completed form.
No. Nebraska Form 33 does not authorize a representative to sign tax returns. It only grants powers related to representation, access to records, and communication with the department. If a return-signing authority is needed, the taxpayer should consult the department directly for any additional forms or legal steps required.
To revoke or revise a power of attorney, you must file a new Form 33 and indicate the revocation by checking Box A or B in the designated section. Nebraska does not accept verbal cancellations or partial modifications of the form. Filing a new version with updated information is the only accepted method to change or terminate the original authorization.
The fastest way to submit Form 33 is through the department’s secure ShareFile system, which allows you to file electronically. Mailed and faxed copies are also accepted but typically require longer processing times. Regardless of the method, the form must include original handwritten signatures to be valid.
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