Arkansas DFA Power of Attorney: naming a tax representative

The Arkansas Department of Finance and Administration (DFA) Power of Attorney lets a taxpayer name individual representatives, two per form, who may see confidential tax information and act for the taxpayer on the tax types and periods written on the form. The current PDF is marked “Revised September 2025” and carries no form number. DFA links it as “Power of Attorney” under Legal Forms on its sales and use tax forms page and again on its Offers in Compromise page. Besides matters handled by DFA itself, the authorization reaches the Arkansas Tax Appeals Commission when the form is attached to a proper petition filed with the Commission on time.

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What the representative can and cannot do

Section 4 of the form spells out the grant. Each listed representative may receive and inspect confidential tax information and perform any act the taxpayer could perform on the tax matters in section 3, including signing agreements, consents, waivers and other documents. The taxpayer can revoke the grant (see the revocation steps below).

Four powers are left out, and both the form and its instructions repeat them:

• receiving refund checks
• substituting another representative
• signing returns
• signing a request to disclose tax returns or return information to a third party

Two blank lines under the printed grant take “specific additions or deletions” to the acts authorized. A taxpayer who wants the representative to deal with DFA but not sign waivers, for example, would write that deletion there.

The Individual Income Tax section’s reply template, published in its FAQs, says that without a power of attorney showing the taxpayer’s consent it cannot go into any details about the account. Once the form is filed to the account, the office can talk to the representative by phone or email.

Notices keep going to the taxpayer. Section 5 says computer-generated notices will still be sent to the taxpayer, and the instructions explain why: Arkansas law requires Proposed Assessment and Final Assessment notices to be mailed to the taxpayer (Ark. Code Ann. §§ 26-18-307, 26-18-403 and 26-18-401). The taxpayer can pass them on to the representative.

Who signs the form and who can be named

The taxpayer signs in section 6. A corporate officer, partner, guardian, executor, receiver, administrator or trustee may sign for the taxpayer, and by signing certifies having the authority to do so; the title goes in the box next to the date. Where the tax matter concerns a joint return and joint representation is requested, husband and wife both sign. A form that is not signed and dated is returned.

Representatives must be individuals listed by name in section 2. The form has room for two, each with an address, phone, fax and email. To appoint more than two, the instructions call for an additional form or a supplement with all the required information. The form does not ask whether the representative is an attorney, CPA or anyone else, and it has no field for a license number.

How to fill out the Arkansas DFA Power of Attorney, section by section

Markers 1 to 6 in the image match the section numbers printed on the form. Marker 7 was added for this guide to point at the revocation box in the top right corner, which stays empty on a new authorization. The PDF has fillable fields for every entry except the signatures.

Section 1 has separate boxes for Social Security numbers, an EIN and a sales tax permit number, so one layout serves an individual, a married couple and a business; the form does not say which of them are required.

Section 3 decides what the representative can touch, because section 4 limits the grant to “the tax matters described in line 3.” DFA’s Income Tax Administration page runs separate sections for corporation income tax, individual income tax, pass-through entity tax and withholding tax, each with its own phone, fax and email. Naming the tax the way DFA does fits that structure: corporation income tax for a company that sends estimated payments with Form AR1100ESCT, or pass-through entity tax for an entity paying with Form AR1100PTV, each with the years involved.

Revoking the authorization or withdrawing as representative

To revoke, the taxpayer writes the date in the Date of Revocation box on a copy of the form and mails or faxes it to the office that received the original. Without a copy, a letter stating that the power of attorney is revoked does the same job; it must list the representatives’ names and be signed and dated by the taxpayer.

A representative who withdraws sends the name, address, Employer Identification Number, sales tax permit number and date of revocation. The instructions do not say whether that name and address are the representative’s or the taxpayer’s.

The multistate agent authorization listed below has a line naming existing authorizations that it revokes. The DFA form has no such line, and its instructions do not say whether a new form replaces an older one, so an earlier power of attorney that should end is revoked separately, by the steps above.

Other power of attorney forms for Arkansas tax matters

• Arkansas Tax Appeals Commission, Power of Attorney and Declaration of Representative (Rev. 10/24), issued under Ark. Code § 26-18-1120. The representative signs a declaration as an attorney, CPA, full-time employee of the taxpayer or other authorized representative, and each spouse on a joint return files a separate form. For a new case it is uploaded with the online petition; otherwise it goes to the case email address or tac@arkansas.gov, or by mail or hand delivery to 900 West Capitol, Suite 310, Little Rock, AR 72201.
• Streamlined Sales Tax Governing Board Form F0023, Limited Power of Attorney/Agent Authorization (12/16/2016), listed on DFA’s sales and use tax forms page. It lets an agent sign and file sales and use tax returns and make deposits and payments; signing returns is one of the powers the DFA form excludes.

Before sending the form

• Each representative is an individual named in section 2 with an address and contact details; a third person goes on an additional form or supplement.
• Section 3 names every tax type and every year or period the representative should handle.
• Any limits on the printed powers are written on the additions or deletions lines in section 4.
• Section 6 is signed and dated, with a title for anyone signing for a business, estate or trust, and with both spouses’ signatures for joint representation on a joint return.
• The Date of Revocation box is empty.
• The form goes to the office handling the matter, as an attached PDF if emailed.