Power of Attorney & Third Party Authorization - Tax

Taxpayers may grant third parties the authority to assist in resolving tax issues and access otherwise confidential taxpayer information. The Georgia Department of Revenue recognizes three separate and distinct authorizations which allow third parties varying degrees of access to taxpayer information and ability to act on that information. All of the forms below may co-exist with one another.

Power of Attorney and Declaration of Representative (Form RD-1061)

Form RD-1061 allows a representative to:

  • Represent the taxpayer before the Department
  • Receive confidential information
  • Perform certain acts on behalf of the taxpayer

Submit the completed Form RD-1061 through the Georgia Tax Center (GTC) or to the Department employee handling your inquiry.

Note: IRS Form 2848 is accepted for Attorneys, CPAs, Enrolled Agents, and Registered Public Accountants. The IRS Form must clearly indicate the applicable Georgia tax types and periods.

Disclosure Authorization Form (Form RD-1062)

Form RD-1062 allows a third party to receive any confidential tax information specified by the taxpayer. Use this form for a one-time disclosure of tax information to a third party. Form RD-1062 automatically expires once the Department has disclosed the information to the third party.

Submit the completed Form RD-1062 to the Department employee handling your inquiry.

Reporting Agent Authorization (Form RD-1063)

Form RD-1063 allows a business taxpayer to designate a company as a reporting agent to access tax information and perform the following actions on the taxpayer’s behalf:

  • Sign and file returns
  • Make deposits and payments

Submit the completed Form RD-1063 through GTC or to the Department employee handling your inquiry.

Note: Authority granted by this form extends to employees of the reporting agent company.

Physical In-Person Permission

  • A taxpayer must provide verbal authorization to include the representative in the conversation provided the taxpayer is present.  This would only extend to that conversation.
  • The taxpayer will be verified through the normal means, which includes verification of: name, address, and tax ID.
  • If additional information is needed to verify, the refund amount would be requested.

Third Party Authorizations for Resolving a Tax Issue