The North Carolina Power of Attorney form, officially known as Form GEN-58, is a legal document that authorizes a representative to act on behalf of a taxpayer in specific matters involving the state’s tax authority. This representative could be a tax professional, an attorney, a family member, or a trusted individual. By submitting this form, the taxpayer grants permission for their representative to access records, speak with tax officials, and perform specific actions that would otherwise be limited to the taxpayer alone.
This form is essential for individuals or businesses that need someone to represent them in interactions with the North Carolina Department of Revenue, especially when they cannot or prefer not to handle the matter. Taxpayers may need representation in various circumstances, including audits, payment plan negotiations, penalty disputes, or resolving outstanding liabilities. The 58 power of attorney is not limited to individuals; corporations, partnerships, estates, or trusts with North Carolina tax obligations may also use it.
What distinguishes this form from a general POA is its tax-specific scope. It is designed solely for matters involving the Department of Revenue and includes strict formatting, signature, and authorization requirements. For example, the form allows up to three representatives to be appointed and requires detailed listings of the tax types and periods covered. Any vague language, such as “all taxes,” will render the form invalid.
The authority granted by Form GEN-58 includes access to confidential tax information, the ability to respond to official notices, and the right to assess tax matters in coordination with NCDOR officials. However, this authority is limited to what is specifically included on the form and does not relieve taxpayers of their legal responsibilities.
North Carolina recently introduced a new form version and submission process, emphasizing streamlined communication. The new POA form supports electronic filing and includes options for email notifications to the taxpayer and the representative. The update reflects broader changes in how the state handles power of attorney documentation, focusing on faster processing and enhanced protection of sensitive information.
Taxpayers who need representation are encouraged to use this form properly and ensure all required details are filled in correctly. Mistakes or omissions can delay processing or invalidate the form entirely, which may affect deadlines or tax outcomes.
Form GEN-58 allows a taxpayer to authorize another individual to act on their behalf in specific North Carolina tax matters. This includes receiving correspondence, speaking with the Department of Revenue, and taking action within the scope of the form.
The taxpayer can name up to three representatives on a single form. These may include attorneys, certified public accountants, enrolled agents, family members, full-time employees, or business officers.
The form grants the authority to request records, speak to tax officials, and sign documents such as consents to extend the assessment period. It may also allow the representative to negotiate tax matters directly with the department.
Form GEN-58 may be used for various tax types, including individual income, corporate income, sales and use, withholding, franchise, and excise taxes. The taxpayer must specify which types of tax are covered and for which periods.
The document applies only to the tax years or periods explicitly listed. It may cover future tax periods but cannot exceed three years beyond the filing year. This restriction helps the department manage record accuracy and ensures that representatives do not retain indefinite access to a taxpayer’s file without updated authorization. The taxpayer must reauthorize representation through a new filing if more extended coverage is required.
While broad in power, the authority granted is not unlimited. For instance, the form must explicitly grant the representative the authority to sign original tax returns.
A valid Form GEN-58 allows the representative to access confidential tax information, such as returns, transcripts, notices, and account histories. This access is restricted to the tax types and years listed on the form.
The form is binding and legally recognized by the North Carolina Department of Revenue. However, it does not relieve the taxpayer of responsibility for any taxes owed or errors made on their behalf.
If a taxpayer submits a new form, it may override a previous power of attorney, depending on how it is completed. Specific instructions must be followed to avoid unintentionally revoking prior authorizations.
Filing Form GEN-58 is critical in ensuring that the North Carolina Department of Revenue recognizes your chosen representative. Whether you're appointing someone for a single issue or ongoing tax representation, filing the form correctly is essential to avoid processing delays. Taxpayers now have multiple submission options, including a streamlined online process that supports electronic signature and automatic routing via DocuSign requesting.
Below is a step-by-step overview of the filing and registration process:
Download the most recent version of Form GEN-58 from the Department of Revenue’s official website. Older versions may be rejected, especially if they lack recent electronic filing or revocation procedure updates.
Provide accurate taxpayer information, including Social Security Number (SSN) or Employer Identification Number (EIN), mailing address, and contact details. Representatives must also provide complete contact information and select their designation.
List the tax matters the representative is authorized to handle. You must identify specific tax types (e.g., individual income, sales and use) and exact periods. Vague descriptions like “all taxes” will invalidate the form.
In the “Acts Authorized” section, indicate any additions or deletions to the default powers. This provision must be explicitly authorized if you want the representative to sign original tax returns or receive notices by email.
The taxpayer (and spouse) must sign and date the form if applicable. For business entities, an authorized officer or partner must sign. This signature activates the power of attorney and is required for acceptance.
The new POA form can be submitted electronically via the department’s e-services portal. Once submitted, the system initiates a DocuSign requesting sequence that collects all parties' signatures in the proper order.
Each signer will receive a secure email link from DocuSign. All parties must complete the electronic signature process within the allotted time window to process the form.
If electronic filing is not preferred, you may print and mail the completed form to the department, fax it, or upload a scanned copy through the department’s website. However, online submission is typically faster and more reliable.
After collecting all signatures, the system automatically submits the form to the Department of Revenue. No additional confirmation is usually sent, but each party will receive a final signed copy via email.
The most common reasons for rejection include missing signatures, incomplete tax period listings, outdated form versions, and failure to complete both parts of the form. Double-check every field before submitting.
Submitting online does not expedite the process and may increase the likelihood of clerical errors, misplaced forms, or incomplete data. Once the Department of Revenue receives the completed document, it matches your tax account and becomes the official record for authorizing third-party communication. You can contact the department’s taxpayer assistance line with your confirmation details if you need to follow up.
The Department of Revenue introduced a new form version of GEN-58 that reflects changes in procedure and compliance. Notably, the form no longer includes a section for revocation. Taxpayers who wish to revoke a POA must now use a separate document—Form GEN-58R.
Taxpayers can revoke a prior POA using Form GEN-58R. This revocation can be complete or partial. For example, you can revoke a specific tax type or year while keeping other authorizations intact. The state now requires electronic submission of revocations, and each revocation must be paired with valid email addresses to support notification.
To activate email communication between the department and your representative, you must check the appropriate box on the form and list the correct email addresses. Neither party will receive email notices if this section is incomplete or skipped. Enabling email communication helps reduce mail delays and ensures that time-sensitive notices, such as audit letters or payment reminders, reach both the taxpayer and representative quickly. However, taxpayers should double-check all email addresses for accuracy, as bounced messages or outdated contacts may result in missed deadlines.
Both spouses must sign the form if the POA covers a jointly filed return. The only exception is when one spouse gives written permission for the other to sign, which must be attached to the form.
Representatives must declare their status in Part 2 of the form, identifying whether they are an attorney, CPA, enrolled agent, officer, or other eligible party. The designation code, jurisdiction, and license number (where applicable) must be included. The attorney and declaration section ensures that only qualified individuals are authorized to act.
Broad or generic phrases like "all taxes" or "any years" are unacceptable. The form will be rejected unless specific tax types and periods are listed. Likewise, future tax years must be identified and cannot extend beyond three years from the end of the current year.
The GEN-58 form is a powerful legal document. The taxpayer and representative must understand the scope of authority and ensure all listed responsibilities are carried out within the form's limits. Submission of an incomplete or improperly authorized POA can delay the ability to manage active tax issues.
The Department of Revenue maintains updated forms and procedural guidance on its website. Taxpayers and representatives should consult these resources regularly, especially when new updates or filing instructions are introduced.
These considerations are critical to completing and managing the Form Gen 58 power process in North Carolina. A careful review of the form and understanding of these policy points ensures smoother representation and legal compliance.
Decide whether you want to revoke the entire power of attorney or only certain parts. You can remove specific representatives, tax types, or tax years while keeping the rest of the authorization active.
The North Carolina Department of Revenue requires taxpayers to use Form GEN-58R to revoke a POA. This form replaces the previous revocation process that was conducted using the main GEN-58 form.
List the representative(s) being removed and the specific tax matters and periods covered initially by the previous POA. Incomplete or vague revocation instructions can result in processing delays.
If you are revoking only a portion of the previous POA—for example, removing one representative or canceling authority for a single tax year—ensure this is indicated on the form.
Submitting a new form GEN-58 does not automatically cancel an earlier one unless the same tax matters are being replaced. Both POAs may often remain active unless you explicitly revoke the previous authorization.
Form GEN-58R can be submitted through the department’s online portal or by mail. It will use a DocuSign requesting process for electronic submission, which allows each signer to provide a verified electronic signature.
The taxpayer (and spouse, if the POA involves a joint return) must sign and date the form. Without these signatures, the revocation will not be accepted or processed.
Whether submitting electronically or by mail, retain a copy of the revocation form and any confirmation provided. This helps if there is any future dispute about who is authorized to represent you.
Always download Form GEN-58 directly from the Department of Revenue’s website to ensure you use the most up-to-date version. Submitting an outdated form can result in automatic rejection.
Entries like “all taxes” or “any year” are unacceptable. You must list specific tax types and clearly defined tax periods for the form to be valid.
The form has two parts: the power of attorney section and the declaration of representative. Failing to complete either part will render the form incomplete and subject to rejection.
Every party listed must sign the form, including the taxpayer, spouse (if applicable), and all representatives. Unsigned or partially signed forms are the most common reasons for processing delays.
If you want your representative to receive electronic notices, you must check the appropriate box and provide valid email addresses. This is especially important in the updated form process.
All names, Social Security Numbers (or EINs), addresses, and contact details must be accurate and legible. Mistakes in this section can cause delays in processing or misdirected communication.
Form GEN-58 should be submitted separately from any tax return or payment. Attaching it to a return may cause it to be overlooked or misfiled.
If you wish to grant special authority—such as allowing the representative to sign original returns—you must include this in the “Additions” section. Likewise, you should clearly state any restrictions in the “Deletions” section to prevent unintended permissions.
Submitting multiple POAs close together without proper revocations can confuse which representative has current authority. Use Form GEN-58R to clarify any changes or limitations.
By following these tips, taxpayers can significantly reduce the chances of their Gen 58 power of attorney being rejected or delayed. Clear, accurate, and complete submissions help establish legal representation quickly and protect your interests in any interaction with the revenue authorities.
What is the difference between Form GEN-58 and Form GEN-58B?
Form GEN-58 authorizes representatives for general North Carolina tax matters, while Form GEN-58B is specifically designed for use in bankruptcy-related tax cases handled by the Department of Revenue.
How long does the power of attorney remain valid once submitted?
The authorization remains valid for the tax types and periods listed on the form. It may extend to future years, but no more than three years from the date the form is filed.
What happens if I use an outdated version of Form GEN-58?
Submitting an outdated version can result in rejection. The Department of Revenue recommends downloading the most current form directly from its website to ensure acceptance.
How do I revoke a power of attorney that is no longer needed?
Taxpayers must file a separate revocation using Form GEN-58R. This is now the only accepted method, as the most recent version of Form GEN-58 does not contain a revocation section.
Can I submit Form GEN-58 electronically?
Yes, the department offers online submission through a secure electronic signature process. Once the form is submitted, each party receives a link through DocuSign requesting their signature in the correct sequence.
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