Maryland residents may designate a tax professional as his or her agent through assigning Power of Attorney. This legal document authorizes the person to prepare and file a tax return on the taxpayer’s behalf before the Maryland State Department of Taxes.
Maryland Power of Attorney for tax payers: form change
On January 1, 2017, the Maryland Comptroller’s Office changed its policy and will now only accept two forms for Power of Attorney for tax purposes. These are:
- Maryland Form 548 (Power of Attorney)
- Maryland Form 548P (Reporting Agent Authorization)
Residents should note that when filing state taxes in Maryland, the Comptroller’s office will no longer accept the following Power of Attorney forms, which were valid through December 31, 2016:
- Federal Form 2848 (Power of Attorney & Declaration of Representative)
- Federal Form 8821 (Tax Information Authorization)
- Federal Form 8655 (Reporting Agent Authorization)
While the Comptroller’s office will continue to accept a durable Power of Attorney for MD tax purposes, Form 548 does not replace a durable Power of Attorney, nor any other form of legal representation recognized by Maryland law.
Durable Power of Attorney in Maryland
A durable Power of Attorney is defined by Maryland Estates and Trusts Code, (Section 17-10), as a power of attorney by which a principal designates another as an agent or an attorney-in-fact, giving them the authority to manage the following affairs when the principal is mentally or physically unable to do so:
- Real Property (both residential and commercial)
- Insurance & Annuities
- Claims and Litigation
- Banks and financial matters
- Stocks & Bonds
- Benefits from Government, Civil or Military Service
- Retirement Plans
Maryland Form 548
In order to be accepted, the Maryland Form 548 for Power of Attorney must be completed in its entirety when filing, and include the following taxpayer information:
- Legal name
- Social Security number
- Full Address
Form 548 must also include the taxpayer’s government-issued identification (NOT the representative) except when the representative’s designation is item number 1, 2 or 3. The Power of Attorney form will be valid for Maryland tax purposes until outdated or revoked, or in the event of the taxpayer’s or designated representative’s death.
Tax assistance in Maryland
Rosenberg Martin Greenberg represents personal and business taxpayers throughout Maryland, offering depth of expertise in state tax litigation and controversies. To schedule a private consultation with an experiences Maryland tax attorney, we invite you to contact our law offices in downtown Baltimore or Annapolis.
Additional Resources on “Maryland Taxpayer Power of Attorney Forms”:
- Comptroller of Maryland, Maryland Form 508 Power of Attorney http://forms.marylandtaxes.com/current_forms/548.pdf
- Comptroller of Maryland, FAQ From Tax Professionals http://taxes.marylandtaxes.com/Tax_Professionals/Taxpayer_Assistance/Tax_Professionals_FAQs/q10.shtml
- Comptroller of Maryland, Power of Attorney http://taxes.marylandtaxes.com/Resource_Library/Tax_Law_and_Regulations/Power_of_Attorney.shtml