Power of Attorney

The Comptroller's Office will accept a completed federal Form 2848 (Power of Attorney and Declaration of Representative) and a completed federal Form 8821 (Tax Information Authorization) as power of attorney forms for Maryland tax purposes.

The completed form should include all identifying information for the taxpayer including:

• Name(s)
• Address
• Social Security number(s)
• Signature(s)
• Date

The tax representative or appointed authority authorized to have power of attorney and to receive and inspect confidential tax information for the taxpayer must specify on the form the representative's name, mailing address, daytime telephone number, and signature.

The tax matters to be discussed by the taxpayer's representative with power of attorney must include the following information:

• Type of tax (income, employment)
• Maryland tax form number (502, MW506)
• Year(s) or period(s) covered

If the power of attorney form does not include all the information as instructed it will not be accepted.

The power of attorney form shall be valid until superseded, revoked or by the death of the taxpayer(s) or representative(s).

Tax information can be disclosed to the appropriate party possessing power of attorney if the "Check Here" box on page 2 has been marked. This authority extends to the estimated payments made for the subsequent tax year.

Power of attorney forms should be mailed to the following address:

Comptroller of Maryland
Revenue Administration Division
Annapolis, Maryland 21411-0001

The forms can also be sent by fax to 410-974-2967.

For more information about power of attorney matters, call 410-260-7424, Monday - Friday, 8:00 a.m. - 5:00 p.m. You can also e-mail related inquiries to taxprohelp@comp.state.md.us