What is Form REV184i?
Form REV184i lets an individual or sole proprietor appoint someone to access their account information and represent them before the Minnesota Department of Revenue. You choose limited authority, for the tax types, debt issues and years you list, or full authority for all your tax and debt issues.
The authority doesn't include the Additional Powers unless you tick them: communicating by email, signing returns, extending the statute of limitations, executing agreements, adding appointees, receiving all mail except refunds, authorizing release of return information to third parties, and a durable power that stays in effect if you become incapacitated. You can set an expiration date; without one the power of attorney lasts until it's revoked.
FileIt pre-fills your name and email from your vault, prints everything onto the department's own PDF (Rev. 5/21), lists up to five more appointees on page 2, checks the form's rules, saves the finished form in your vault folder and can send it to you for signature.
- Who uses it
- Individuals and sole proprietors. Businesses use Form REV184b.
- Who signs
- The taxpayer, or someone with legal authority, such as a parent or guardian for a minor. One spouse is enough for a joint return.
- Appointees
- One primary appointee on page 1 and five more on page 2; attach copies of page 2 for more.
- How to send it
- One way only: mail, fax to 651-556-5210 or email to [email protected].
- Edition
- Form REV184i (Rev. 5/21)
Who needs to fill out Form REV184i?
- Minnesota taxpayers who want a CPA, attorney, enrolled agent or preparer to deal with the Department of Revenue for them.
- Married couples: one form covers both spouses.
- Sole proprietors who want the same person for individual and business tax issues.
- Families helping an elderly parent, or an executor handling a deceased person's Minnesota taxes.
When to use Form REV184i
- Before your representative calls or writes to the department about a notice, audit, refund or debt.
- When you want someone else to receive the department's mail for you.
- When planning ahead with a durable power that stays in effect if you become incapacitated.
What you need before you start
- Your name, address, SSN or ITIN, phone, fax and email (and your FEIN or Minnesota tax ID if you're a sole proprietor).
- Each appointee's name, address, phone, fax, email and attorney number, accountant number or PTIN.
- For limited authority, the tax types or debt issues and any years or periods.
- An expiration date, if you want one.
What’s on Form REV184i
The 2021 edition has 4 pages. FileIt asks for it in 10 parts, and it is signed by Taxpayer:
- TaxpayerTaxpayer
- Primary appointeeTaxpayer
- Additional appointee 1 (page 2)Taxpayer
- Additional appointee 2 (page 2)Taxpayer
- Additional appointee 3 (page 2)Taxpayer
- Additional appointee 4 (page 2)Taxpayer
- Additional appointee 5 (page 2)Taxpayer
- Authority grantedTaxpayer
- Additional powersTaxpayer
- SignatureTaxpayer
How to fill out Form REV184i, step by step
1 Taxpayer
Name and contact details, and your SSN or ITIN. A decedent's form shows the decedent's name and SSN with the executor's contact details.
2 Primary appointee
The person who will represent you. Only the primary appointee can be chosen to receive your mail.
3 Authority granted
Tick limited authority and list the tax types or debt issues and years, or tick full authority. Add an expiration date if you want one.
4 Additional powers
Tick any extra powers: email, signing returns, extending the statute of limitations, agreements, more appointees, all mail except refunds, release to third parties, and the durable power.
5 Signature
Sign, print your name and title if any, and date it. Add your address if it's different from the taxpayer's.
6 Page 2
Additional appointees, each with full contact details. They get only the authority and powers chosen on page 1.
Common mistakes to avoid
- Using REV184i for a business: businesses use REV184b, and you file two forms to cover yourself and your business.
- Ticking 'receive all mail' when the authority covers only specific years or periods: that option isn't available then.
- Forgetting to sign and date it: the power of attorney isn't valid until you do.
- Sending it more than one way. Use mail, fax or email, not several.
- Appointing someone the department can't accept, such as a current department employee.
After you fill it out
Sign and date page 1, on paper or through FileIt's e-signature request.
Send it by one method only: Minnesota Department of Revenue, Mail Station 4123, 600 N. Robert St., St. Paul, MN 55146; fax 651-556-5210; or email [email protected].
Keep your appointees informed of changes to your account. FileIt keeps the PDF in your vault folder.
Fill out Form REV184i online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 96 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Minnesota Department of Revenue form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form REV184i now — it’s freeForm REV184i: frequently asked questions
How do I revoke an appointee?
You or the appointee send the department a signed and dated statement ending the appointee's authority, or a completed Form REV184r, Revocation of Power of Attorney.
Does my appointee need this form for e-Services?
No. The instructions say no power of attorney is needed for e-Services access, but the appointee must request third-party access through e-Services.
Does my spouse need a separate form?
No. Submit one form for you and your spouse; only one spouse needs to sign for a joint return.
Can my appointee cash my refund?
No. Signing returns doesn't authorize endorsing or negotiating checks, and refunds are mailed to you even when the appointee receives your other mail.
What if I leave the years blank?
With limited authority, a blank years or periods box means the authority applies to all periods for that tax type.
Official sources
- Blank form (PDF), published by Minnesota Department of Revenue: https://www.revenue.state.mn.us/sites/default/files/2021-05/rev184_i.pdf
- Official instructions and guidance: https://www.revenue.state.mn.us/sites/default/files/2021-05/rev184_i.pdf
- Edition shown on this page: Form REV184i (Rev. 5/21) (checked 2026-10-25).
FileIt is not affiliated with or endorsed by Minnesota Department of Revenue or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.