New York State Department of Taxation and Finance Edition POA-1 (6/17) 2 pages New York

Form POA-1 — New York Power of Attorney

The form that appoints individuals to represent you before the New York State Department of Taxation and Finance and the New York City Department of Finance.

Fill out Form POA-1 online View the form Free on every FileIt plan
Form POA-1 · Power of Attorney (New York State and New York City tax)
The official New York State Department of Taxation and Finance form, edition POA-1 (6/17) — blank
Page 1 of 2
Form POA-1 (2017) Power of Attorney (New York State and New York City tax) — page 1 of 2
Page 1 of 2
Form POA-1 (2017) Power of Attorney (New York State and New York City tax) — page 2 of 2
Page 2 of 2
Fill this form online Blank PDF from New York State Department of Taxation and Finance

What is Form POA-1?

Form POA-1, Power of Attorney, lets you give one or more individuals the authority to act for you on New York tax matters: every matter administered by the NYS Department of Taxation and Finance and the NYC Department of Finance, except estate tax, which uses Form ET-14. Unless you limit it, your representatives can do anything you can do, including receiving confidential information, agreeing to extend the time to assess tax and agreeing to a tax adjustment.

The form is one page with instructions on the back. You name the taxpayer (and a spouse, if you filed jointly and are appointing the same representatives), up to two individual representatives, who should receive copies of notices, the tax types and periods covered, and any limits or extra powers such as signing returns. The Tax Department doesn't accept IRS Forms 2848 or 8821 for this, nor NYC Form POA-2.

FileIt asks each question in plain English and prints your answers into the Department's own POA-1 PDF (edition 6/17). The finished form is saved in your vault. FileIt never files it: you sign it and fax or mail it to the Tax Department, or send it to the NYC Department of Finance office where the matter is pending.

Who fills it
The taxpayer, or a corporate officer, partner, LLC member or manager, or fiduciary acting for the taxpayer.
Given to
The NYS Tax Department's POA Central Unit by fax (preferred) or mail; for NYC Department of Finance matters, the office where the matter is pending.
Lasts
Until you revoke it or your representative withdraws.
Signatures
The taxpayer signs and dates it; a spouse listed in section 1 signs too.
Edition
POA-1 (6/17)
Agency
New York State Department of Taxation and Finance, with the New York City Department of Finance

Who needs to fill out Form POA-1?

  • Taxpayers who want an accountant, attorney or enrolled agent to handle a New York State audit, notice or collection matter.
  • Businesses that need a representative for sales tax, withholding, corporation or partnership tax matters.
  • People with a New York City Department of Finance tax matter who want someone to act for them.
  • Families where an adult child or relative will deal with the Tax Department for a parent.
  • Taxpayers going to a conciliation conference or Tax Appeals hearing, or making an offer in compromise, with a representative.

When to use Form POA-1

  • When you want someone to talk to the Tax Department for you and make binding decisions on your behalf.
  • For every New York tax matter except estate tax (use Form ET-14 for that).
  • When you want to replace representatives: a POA-1 doesn't revoke earlier POAs automatically, but you can tick the box to revoke other POAs for the same matters.
  • You don't need a POA-1 for someone who simply appears with you, provides information, or prepares a return for you.

What you need before you start

  • Your name, taxpayer identification number (SSN, EIN, ITIN or NYS tax ID) and mailing address, and your spouse's name and SSN for a joint appointment.
  • Each representative's name, firm, phone, mailing address, email, title or profession, PTIN, SSN or EIN, and NYTPRIN if they have one.
  • The tax types and years, periods or transactions to cover, or a case or assessment ID.
  • Any limits you want to put on their authority.
  • Whether they may sign returns or delegate their authority.

What’s on Form POA-1

The 2017 edition has 2 pages. FileIt asks for it in 7 parts, and it is signed by Taxpayer and Spouse:

  1. Section 1: Taxpayer informationTaxpayer
  2. Spouse (joint return)Spouse
  3. Section 2: Primary representativeTaxpayer
  4. Section 2: Additional representativeTaxpayer
  5. Section 3: MailingsTaxpayer
  6. Section 4: Authority grantedTaxpayer
  7. Section 5: Taxpayer signatureTaxpayer

How to fill out Form POA-1, step by step

1 Section 1: Taxpayer information

Your name, identification number and mailing address. Add your spouse only if you filed a joint return and both of you are appointing the same representatives; spouses with different representatives each file their own POA-1.

2 Section 2: Representatives

Name individuals only, not a firm. For each, give the firm, phone, mailing address, email, title or profession (or relationship to you if they aren't a professional, and the state where they are licensed if not New York), PTIN, SSN or EIN, and NYTPRIN if applicable. For more than two representatives attach a sheet signed and dated by each taxpayer. Representatives act separately unless you say they must act jointly.

3 Section 3: Mailings

Copies of notices go to the primary representative. To send them to another representative with a POA on file for the same matters, enter their name, or enter None for no copies.

4 Section 4: Authority granted

Mark the tax types (All, Corporation, Partnership/LLP/LLC, Personal Income, Sales and Use, Withholding, Other) and enter the years, periods or transaction. If you leave the section blank, the POA covers all tax types for all periods. Mark the boxes for an offer in compromise case or a conciliation conference or Tax Appeals hearing, explain any limits, choose whether to revoke other POAs for these matters, and whether your representatives may sign returns or delegate their authority.

5 Section 5: Signature

Sign, print your name (and title, if applicable), date and give a phone number. A spouse listed in section 1 signs too, unless they authorized you in writing to sign for both (attach a copy). A POA that isn't signed and dated won't be processed.

Common mistakes to avoid

  • Using POA-1 for estate tax. That needs Form ET-14.
  • Sending an IRS Form 2848 or 8821, or NYC Form POA-2. The Tax Department doesn't accept them.
  • Naming a firm instead of individuals.
  • Forgetting that revoking one representative on a POA with several revokes it for all of them: the POA can't be partially revoked.
  • Leaving out the spouse's signature when a spouse is listed in section 1.
  • Faxing and mailing the same form. Send it one way, not both.
  • Uploading a paper POA-1 to the Department's online POA application, which only takes forms it generated.

After you fill it out

Sign and date section 5 (your spouse too, if listed). You can sign by hand on the printed PDF.

For NYS Tax Department matters, fax it to 518-435-8617 (the fastest way) or mail it to NYS TAX DEPARTMENT, POA CENTRAL UNIT, W A HARRIMAN CAMPUS, ALBANY NY 12227-0864, but not both. For NYC Department of Finance matters, send it to the office where the matter is pending. FileIt doesn't send it for you.

Keep the copy FileIt saves in your vault. The POA stays in effect until you revoke it or the representative withdraws; see www.tax.ny.gov/poa for how.

Fill out Form POA-1 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 59 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real New York State Department of Taxation and Finance form, and let FileIt do any worksheet arithmetic.
  4. 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 POA-1 now — it’s free

Form POA-1: frequently asked questions

What is Form POA-1?

It is New York's Power of Attorney form for tax matters administered by the NYS Department of Taxation and Finance and the NYC Department of Finance. It appoints individuals to act for you.

Can I fill out Form POA-1 online?

Yes. FileIt guides you through it and prints your answers into the official POA-1 PDF, which you then sign and fax or mail. Filling forms works on every FileIt account, including the free plan. The Tax Department also has its own web application in Online Services.

Where do I send Form POA-1?

For NYS Tax Department matters, fax to 518-435-8617 (preferred) or mail to NYS Tax Department, POA Central Unit, W A Harriman Campus, Albany NY 12227-0864. For NYC Department of Finance matters, send it to the office where the matter is pending.

Can I use IRS Form 2848 in New York?

No. The Tax Department lists IRS power of attorney and authorization forms, such as Form 2848 and Form 8821, among the documents it doesn't accept.

How long is a New York POA valid?

It stays active until you revoke it or your representative withdraws from representing you. Representatives can't revoke a POA.

Does my spouse need to sign?

Yes, if your spouse is listed in section 1, unless they authorize you in writing to sign for both and you attach a copy.

What if I leave section 4 blank?

Then the POA covers all tax types for all tax periods.

Official sources

FileIt is not affiliated with or endorsed by New York State Department of Taxation and Finance 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 2026-09-28.

Fill out Form POA-1 online