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David M.Green Bookkeeping and Tax Service

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Maryland Power of Attorney for Tax Purposes

Posted on July 13, 2016 at 6:02 PM
The Maryland Comptroller's Office has released the long-awaited Maryland Power of Attorney, Form 548 (POA) and Form 548P, Reporting Agent Authorization (RAA). Use of the new POA and RAA began on July 1, 2016. The Form 548P will replace the use of the Federal Form 8655, which will no longer be accepted. The Comptroller will still accept the Federal Form 2848, Power of Attorney and Declaration of Representative, or a Form 8821, Tax Information Authorization, until December 31, 2016. The new Maryland POA and RAA must be used beginning January 1, 2017 - the Comptroller will no longer accept the federal forms after that date.

If a taxpayer currently has a Power Of Attorney on file with the Comptroller's office, the taxpayer is not required to submit a new Maryland POA. The Power of Attorney on file will remain effective until it is revoked by the taxpayer or a new Power of Attorney is filed.

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