Navigating tax matters with the Ohio Department of Taxation can be a challenge for both individuals and businesses. Having someone legally represent you in communications with the state is often essential, whether you are responding to an audit, managing employer withholding issues, or trying to correct a filing error. Ohio provides a specific legal tool for these situations: the Tax Power of Attorney form, officially known as Form TBOR 1.
This document allows a taxpayer to authorize another person—often a tax attorney, certified public accountant, or other qualified representative—to access tax records, handle communication with the department, and assist with issues involving liabilities, paperwork, or wages. It is similar to a general power of attorney and must be completed carefully to meet the Ohio Department’s requirements.
This guide explains the TBOR 1 form's purpose, who should use it, and how to fill it out. From real-world use cases to step-by-step instructions and submission methods, we’ll walk through everything you need to know to protect your interests and ensure your representative is authorized to act on your behalf. This article also addresses common mistakes, cancellation procedures, and frequently asked questions so that you can feel confident in managing your Ohio tax account.
The Ohio Tax Power of Attorney, formally known as Form TBOR 1, is a state-specific legal document allowing a taxpayer to authorize someone else to represent them in matters before the Ohio Department of Taxation. It serves a similar function to the federal IRS Form 2848 but is tailored to the requirements and system of Ohio's tax authority.
Taxpayers use this form when they want to grant another party—such as a tax attorney or certified public accountant—the ability to access their records, communicate with tax officials, and handle tasks like audits, payment plans, or refund requests. It's important to understand that this form only applies to tax matters in Ohio; it cannot be used for federal representation.
Submitting the correct form is essential. Many taxpayers mistakenly use the IRS version (Form 2848) for state issues, but the Ohio Department will not accept this substitution. Using the proper form ensures that your representative can legally act on your behalf and that the department is protected when sharing sensitive financial information.
Key Facts About Form TBOR 1:
The document is formally titled the Declaration of Tax Representative and is designated as Form TBOR 1. As of this writing, the most current version is labeled TBOR 1 Rev. 05/19.
The form is issued by the Ohio Department of Taxation, which oversees state-level tax administration, including individual income tax, employer withholding, commercial activity tax, and sales tax.
When correctly submitted, the TBOR 1 form grants a representative the legal authority to represent a taxpayer before the department in matters involving tax records, account resolution, and communications about existing liabilities.
The form allows a representative to access financial records, receive correspondence, present evidence during audits or disputes, and request alternative filing or payment options. However, unless the representative is licensed to practice law, they may not sign legal agreements such as settlement documents or voluntary disclosure applications.
The TBOR 1 is not a substitute for a broader power of attorney. It applies only to tax-related matters and only within the scope granted by the Ohio Department of Taxation. It does not extend to property transactions, banking decisions, or health care directives.
The TBOR 1 form is intended for any taxpayer who needs someone else to handle state tax matters with the Ohio Department of Taxation. This includes both residents and non-residents with Ohio tax obligations. Below are the main groups who may need to use the form:
Eligible Taxpayers:
Individuals may use the TBOR 1 form when they want a representative to help resolve issues related to income taxes, examination notices, refund claims, or department disputes.
Sole proprietors, partners, LLC members, and corporate officers can authorize representatives to handle tax obligations on behalf of the business, such as managing employer withholding accounts or communicating about outstanding liabilities.
Executors, trustees, and administrators who are legally responsible for tax matters involving an estate or trust may file a TBOR 1 to grant authority to a tax professional or attorney.
Individuals or entities outside the state—remote workers, landlords, or out-of-state business owners—often need to appoint someone local or credentialed to manage ongoing state tax issues.
Officers or designated representatives of nonprofit entities can use the TBOR 1 form to authorize someone to address sales tax filings, employer withholding, or compliance audits.
The person you authorize does not need to be located in Ohio, nor do they need to be an attorney or accountant, unless the matter requires signing legal agreements or interpreting tax law. In more complex cases involving legal exposure, settlements, or procedural defenses, it is advisable to appoint a qualified tax attorney or certified public accountant. Regardless of who is selected, the person must be trustworthy and capable of handling financial records, communicating with the department, and maintaining confidentiality.
The TBOR 1 form should be used anytime you want someone to officially interact with the Ohio Department of Taxation on your behalf. This authorization is especially useful when the matter involves sensitive documents, complicated procedures, or deadlines that require prompt action. Below are the most common scenarios where a taxpayer would file this form:
Suppose your tax account is selected for an audit or examination. In that case, you can authorize a professional to represent you, manage correspondence, and attend meetings with the department so that you don’t have to navigate the process alone.
When you owe a tax balance and need help negotiating an installment agreement or hardship arrangement, a representative can handle the paperwork, explain your financial situation, and reduce the likelihood of miscommunication.
If you request relief from penalties due to reasonable cause, a missed filing, or unexpected financial hardship, your representative can help present the facts and improve your chances of success.
If you disagree with a tax assessment, your representative can challenge the decision, submit supporting documentation in writing, and handle any back-and-forth communications with the department.
When seeking a refund for overpaid taxes, a representative can help verify the amount, complete the necessary forms, and follow up on processing with the Ohio Department of Taxation.
If you’ve received a letter regarding your tax return, property records, account balance, or other compliance issue, your representative can contact the department and resolve the matter efficiently.
Complex tax filings—especially those involving multiple income sources, business deductions, or employer withholding—may require outside help. With the TBOR 1 in place, your representative can speak with the department directly and make needed corrections or clarifications.
Even if there is no active problem, you can authorize someone to monitor your tax account, address future issues, or assist with compliance for upcoming deadlines.
Using the TBOR 1 form helps protect your rights and ensures that only someone you trust can access your private financial information. It also clarifies the Department of Taxation, allowing them to work directly with your chosen representative without violating confidentiality rules.
Filing a TBOR 1 form gives your chosen representative the legal ability to act on your behalf in specific tax matters handled by the Ohio Department of Taxation. However, this authority is limited to what the form allows and does not automatically extend to all financial or legal actions. The scope of what your representative can do is clearly outlined in the form.
Authorized Actions and Limitations:
The representative can view and receive copies of your tax returns, audit results, account records, or any documents prepared or submitted to the department.
Your representative can appear at informal conferences, administrative hearings, or appeals proceedings to present your case, raise objections, or negotiate.
The form allows your representative to prepare and submit paperwork, applications, or petitions involving your tax account, provided those documents do not require legal counsel to sign.
A representative may request adjustments to account details, propose alternative tax calculations, or ask for written clarification on how specific tax rules apply to your situation.
The TBOR 1 authorizes your representative to contact the department directly regarding liabilities, refund claims, filing issues, or enforcement activity, without requiring prior approval for each exchange.
Unless your representative is a licensed attorney, they cannot sign settlement agreements, voluntary disclosure applications, or other binding legal documents on your behalf.
The form does not grant your representative access to your bank account or other personal financial institutions unless that access is separately authorized through a different legal instrument.
This document does not replace a general power of attorney. It does not extend to property management, wage assignments, or employer-level decisions unless directly related to state tax matters.
When completing the form, you can restrict your representative’s authority by tax type, period, or function. For example, you can allow someone to assist with a single audit but not authorize them to view refund details or request changes to other parts of your account. These limitations must be clearly stated in the appropriate section of the form to be enforceable.
Completing the TBOR 1 form correctly is critical to avoid delays or rejections from the Ohio Department of Taxation. The form is structured into seven parts, each requiring accurate information from the taxpayer or the designated representative. Follow the steps below to ensure your completed form is accepted and processed without issue.
Begin by entering the taxpayer's full legal name. If you are completing the form for a business, include the business name as well. Next, provide the taxpayer’s Social Security Number (SSN) or Federal Employer Identification Number (FEIN), depending on whether the filing concerns personal or business taxes. Include your mailing address, city, state, ZIP code, and contact information. This section ensures the department can verify the taxpayer’s identity and match the authorization to the correct account.
In this section, specify which tax matters the authorization applies to. You may select “All Tax Matters” if you want your representative to access everything associated with your account. Alternatively, you can indicate specific tax types such as income tax, commercial activity tax, or employer withholding. Include your Ohio account number and the relevant tax periods (e.g., 2023, Q1 2024). The department may reject the form if these fields are incomplete or vague.
This section is optional but critical to limit your representative’s authority. Here, you may restrict the representative from accessing certain tax records, prevent them from contacting the department about specific liabilities, or bar them from requesting account adjustments. Any limitations must be written and unambiguous to ensure they are understood by department staff.
Enter the date on which you want the TBOR 1 form to expire. The maximum duration allowed is three years from the date of signing. If you do not enter a date, the form will default to expire one year after signing it. This feature helps protect your account by ensuring outdated authorizations do not remain in effect longer than necessary.
This section requires the taxpayer to sign and date the form. If the form is being completed for a business, the person signing must have the legal authority, such as a corporate officer or managing member. Include the signer's printed name, title, daytime phone number, and email address. This document confirms that the principal has authorized the representative and is responsible for the information submitted.
If the tax matter concerns a jointly filed income tax return, the spouse must sign and date the form. This ensures that both parties have consented to the representative's appointment and that the department is protected when disclosing shared financial information.
This final section is completed by the person you are authorizing. They must provide their full legal name, firm name (if applicable), business address, phone number, fax number, and email address. If they are a paid preparer or tax professional, they should also include their Preparer Tax Identification Number (PTIN). The representative must then sign and date the form to acknowledge their responsibilities.
Taking the time to carefully review and complete each part of the TBOR 1 form will help you avoid processing delays, reduce the likelihood of rejection, and ensure your representative has the authority to resolve your tax matters efficiently.
Once your TBOR 1 form is completed and signed, you must send it to the Ohio Department of Taxation using an accepted method. The department accepts multiple submission channels, but the security, speed, and reliability may vary depending on your preference and the urgency of your tax matter.
The department considers mail the most secure method for submitting a TBOR 1. Send your completed form to:
Ohio Department of Taxation,
P.O. Box 1090,
Columbus, OH 43216-1090
Use certified mail or a trackable delivery service when possible, especially if your form involves time-sensitive issues like audits, refund claims, or pending liabilities.
You may fax your completed TBOR 1 form to the department at (206) 888-4377. While faxing provides a quicker delivery option, you should always retain a copy of your fax transmission page and the completed form in case you need to verify that it was received.
The form currently lists tbor1@tax.state.oh.us as a valid email submission address. However, the department may update its electronic submission policies, so you should check the official website for the most current instructions. If you email the form, attach the completed PDF and include the taxpayer's name and contact information in the body of the email.
The Ohio Department’s online portal, OH|TAX eServices, may offer some electronic document handling options. However, as of the latest guidance, there is no universal upload tool specifically for TBOR 1. Taxpayers should log in to their accounts to check for available features, especially if registered for business services.
Processing typically takes two to three weeks, although the duration may vary based on volume. The department does not send an automatic confirmation of receipt, so keeping a personal copy of the completed form and your submission records is essential. If your representative attempts to contact the department and is denied access, that may indicate the form has not yet been processed. In such cases, you or your representative may call the department to inquire about the status and provide any necessary resubmission.
Situations change—representatives may move firms, retire, or no longer need access to your account. If you no longer want someone to represent you before the Ohio Department of Taxation, or you need to change the scope of their authority, you must take formal action to cancel or modify your TBOR 1 form. There is no separate cancellation form, so the process requires manual steps.
Revoke the existing TBOR 1
To cancel an existing authorization, write “REVOKE” clearly across a copy of the original TBOR 1 form. Sign and date this copy. You may also include a written statement that identifies the representative you are revoking, the date of the original authorization, and a request to remove their access. Submit the revised document to the department using the same method you used for the original filing—mail, fax, or email. This consistency helps the department process the request more efficiently.
Submit a new TBOR 1 form
If you want to replace a representative or change their access, the best approach is often to complete a new TBOR 1 form. A newly submitted form that assigns authority to a different person will automatically override the prior one, as long as there is a conflict or clear update. This format is also useful when narrowing or expanding the scope of authorization, such as changing tax years, types of taxes, or limitations.
Follow up on your cancellation
The Ohio Department of Taxation does not send confirmation after processing a revocation request. Allow two to three weeks for processing, and retain copies of all documents for your records. If your former representative can still contact the department or appears on correspondence, contact the department to verify the status of your request.
To protect your account, consider sending your revocation using certified mail or another traceable delivery method. Always keep a copy of the revoked form and any follow-up correspondence. In situations where urgent revocation is required—for example, if a representative is acting without your consent—contact the department immediately by phone and confirm that written documentation is on the way.
Filing Form TBOR 1 may seem straightforward, but several common mistakes can result in processing delays, rejection, or confusion at the Ohio Department of Taxation. Avoiding the following errors will help ensure your authorization is valid and your representative is empowered correctly to manage your tax matters.
Submitting an outdated or modified TBOR 1 form is a common reason for rejection. Always download the most current version directly from the department’s official website. Avoid using versions from third-party websites or templates that do not include the required fields.
Every section of the form must be filled out correctly, including the taxpayer’s identification numbers, the tax types and periods, and all necessary contact details. Even unintentional omissions can lead to delays or outright denial of the request.
Many taxpayers mistakenly believe that IRS Form 2848, which authorizes federal representation, also works for state matters. However, the Ohio Department of Taxation does not accept the federal form. Submitting it will result in your representative being denied access to your account at the state level.
The taxpayer’s signature is required for the form to be valid. The spouse must also sign if the tax issue involves a joint return. The representative must also sign the form. Missing any of these signatures renders the form incomplete, even if all other information is accurate.
If you provide an old mailing address, disconnected phone number, or expired email address, the department or your representative may be unable to contact you with important updates. Verify that all contact information—yours and your representative’s—is current and legible.
If you include restrictions in Part 3 of the form but do not clearly define them, the department may reject the form or refuse to honor the limitations. Write all restrictions clearly and specify precisely what is excluded or limited.
Be careful when specifying the tax periods covered by the authorization. Conflicting or improperly formatted date ranges can confuse department staff or delay processing. Always double-check that your listed dates align with actual tax periods and fall within allowable timeframes.
Once the form is submitted, you may not receive confirmation that it has been processed. Keeping a copy of the completed form and proof of submission (such as fax confirmation or certified mail receipt) helps you follow up with the department if needed.
The TBOR 1 form is used only for state-level tax matters with the Ohio Department of Taxation. It does not authorize your representative to contact or act on your behalf with the Internal Revenue Service. You must complete IRS Form 2848 or 8821 if you need federal representation.
The TBOR 1 form is valid until the expiration date in Part 4. If you leave that field blank, the authorization will automatically expire one year from the date of signing. The maximum allowable duration is three years. If continued representation is needed, you must submit a new form before the current one expires.
You must not live in Ohio to submit the TBOR 1 form. Non-residents who have tax obligations in the state—such as property owners, remote workers, or business owners with Ohio-based operations—can and should use the form when authorizing someone to manage their account.
Your representative can usually communicate with the department, request records, and submit forms. However, unless the representative is a licensed tax attorney, they may not sign legal agreements, settlement documents, or other instruments requiring legal authority. The TBOR 1 form does not extend to signing responsibilities for general legal or financial documents.
You can cancel or modify a TBOR 1 form at any time. To revoke an existing form, submit a signed copy with the word “REVOKE” written across it, or complete a new TBOR 1 designating a different representative. The department will honor the most recent valid authorization unless otherwise instructed.
The Ohio Department of Taxation does not issue formal confirmations when processing TBOR 1 forms. To verify whether your representative has been authorized, they can attempt to contact the department. If access is denied, the form may not have been processed, or an issue needs fixing. You or your representative can call the department to inquire about the status in situations that require immediate attention.
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