Rules for tax professionals by state

Last checked Nov 3, 2026

What a preparer or representative needs to work with each state's revenue agency: the power of attorney form and whether the IRS Form 2848 works in its place, view-only authorizations, preparer registration, the preparer ID on returns, the e-file mandate and how a client opts out, how to get a client's transcripts and account records, and the agency's online access for professionals. From the agencies' practitioner pages, forms and rules.

Accepted (1) Accepted with conditions (10) Not accepted (13) Not stated (27)
Whether the revenue agency accepts the IRS power of attorney in place of its own form. Conditions usually mean listing the state, its tax types, forms and periods. Not stated means the agency says nothing either way. Click a state for its rules.

States that register paid preparers

California: CTEC Registered Tax Preparer (CRTP) Exempt: California CPAs, enrolled agents, attorneys who are members of the California State Bar, and specified banking or trust officials
Connecticut: Tax Preparer and Facilitator Permit Exempt: Accountants with an active Connecticut or other state license, attorneys and those working under an attorney's supervision, enrolled agents, government employees on official duty, employees or assistants of an exempt preparer, employees preparing only the employer's returns, fiduciaries for an estate, and IRS qualified volunteer preparers (VITA, TCE, low income taxpayer clinics). AFSP participation alone does not exempt.
Maryland: Registered Individual Tax Preparer (Maryland Board of Individual Tax Preparers) Exempt: Actively licensed certified public accountants, enrolled agents, attorneys and certain other individuals.
New York: Tax Preparer Registration Program (tax return preparer and facilitator registration) Exempt: Attorneys, CPAs, public accountants, enrolled agents, volunteer preparers, employees supervised by an attorney, CPA, PA or EA, and employees of a business preparing only that business's returns (but anyone who facilitates RALs or RACs must register as a facilitator)
Oregon: Licensed Tax Consultant (LTC), Licensed Tax Preparer (LTP) and Registered Tax Aide Exempt: Attorneys acting as attorneys; CPAs with an active license from any state, Oregon-licensed public accountants and registered public accounting firms, and their employees; employees who prepare returns only for their employer's business as an incidental duty; fiduciaries and their regular employees; government employees in official duties. Enrolled agents are not on the statutory exempt list: they may become licensed tax consultants by passing the state portion of the consultant exam.

Recent and coming changes

Idaho Nov 8, 2026 TAP moves to a new address, tap.tax.idaho.gov, after maintenance from November 6 to November 8, 2026; the old address redirects source Public record
Louisiana Oct 1, 2026 Revised Form R-7006, Power of Attorney and Declaration of Representative (10/26) source Public record
Maryland Sep 1, 2026 Maryland Tax Connect launched for individual taxpayers, replacing iFile, the legacy revenue administration system and the old online bill payment system; individuals and businesses file, pay and view account information there. source Public record
Florida Aug 24, 2026 Reemployment tax returns and payments (RT-6, RT-7, RT-8A) moved to the new eFile and Pay system source Public record
Florida Aug 3, 2026 Reporting of alcoholic beverages and tobacco sales moved to the new eFile and Pay system source Public record
Utah Jun 1, 2026 All POA forms received on or after June 1, 2026 must be notarized; IRS Form 2848 and its addendum pages are no longer accepted. POAs already on file stay valid. source Public record
Washington Feb 10, 2026 Revised Confidential Tax Information Authorization form, REV 42 2446 (2/10/26) source Public record
Alabama Jan 10, 2026 Rule 810-3-28-.07, mandatory e-file of partnership and LLC returns, amended (published November 26, 2025) source Public record
Louisiana Jan 1, 2026 Expanded electronic filing and payment mandates for business returns, Revenue Information Bulletin 25-030 source Public record
New Mexico Nov 25, 2025 ACD-31102 revised; the current form expires three years after signing and covers disclosure, TAP access, representation and qualified representative designation source Public record
California Oct 1, 2025 SB 711 moved California's Internal Revenue Code conformity date to January 1, 2025, so federal changes that lowered the e-filing threshold for corporation, partnership and exempt organization returns now apply to California source Public record
Arizona Apr 2025 Arizona Form 285 revised (ADOR 10952, 4/25) source Public record
Colorado Mar 31, 2025 Certified copies of Colorado returns are no longer required for standard identification credential applications under the Colorado Road and Community Safety Act (SB24-182) source Public record
Oregon Jan 1, 2025 Form 150-800-005, Tax Information Authorization and Power of Attorney for Representation, discontinued and replaced by OR-AUTH-REP and OR-AUTH-INFO; existing authorizations stay valid until revoked source Public record
Nevada Dec 2024 My Nevada Tax replaced the Nevada Tax Center in phases, starting with sales and use, consumer use, cigarette and other tobacco, liquor, live entertainment and real property transfer tax; more tax types move to it each year source Public record
North Carolina Nov 1, 2024 NCDOR began emailing courtesy copies of notices to registered POAs authorized to receive them; to get them, the taxpayer may need to resubmit GEN-58 with the representatives' email addresses and check the authorizing box. source Public record
California Dec 31, 2023 POA declarations filed on or before January 1, 2018 expired; continuing relationships need a new declaration source Public record
Colorado Jan 1, 2021 The Department stopped accepting IRS Form 2848; DR 0145 remains the accepted form source Public record
Ohio Feb 4, 2019 The Department accepts only the revised Form TBOR 1; forms submitted before this date stay valid. source Public record
Hawaii Jul 1, 2017 Verified Practitioner registration (VPID) required before representing taxpayers in a professional capacity (Announcement 2017-03) source Public record

Every state

State	Power of attorney	Form 2848	Registration	E-file mandate	Transcripts
Alabama	Form 2848A, Power of Attorney and Declaration of...	Accepted with conditions	None found	Individual: a preparer who prepares 11 or more acceptable original...	Form 4506-A, Request for Copy of Tax Form or Tax Account Information...
Alaska	Form 774, Alaska Power of Attorney (0405-774, 06-21-24)	Not stated	None found	No preparer threshold. The Tax Division's 2023 annual report says...
Arizona	Arizona Form 285, General Disclosure/Representation...	Accepted with conditions	None found	More than ten original income tax returns timely filed during a...	Arizona Form 450, Request for Copies of Tax Documents (ADOR 10582)
Arkansas	Department of Finance and Administration Power of Attorney...	Accepted with conditions	None found	No return count: a tax practitioner (a person, partnership, LLC or...	Form AR4506, Request for Copies of Arkansas Tax Returns and W-2s (R...
California	FTB 3520-PIT, Individual or Fiduciary Power of Attorney...	Not accepted	Required	Preparers who prepare more than 100 individual income tax returns in...	FTB 3516, Request for Copy of Personal Income or Fiduciary Tax Return...
Colorado	Form DR 0145, Colorado Tax Information Authorization or...	Not accepted	None found		Form DR 5714, Request for Copy of Tax Returns (09/12/24)
Connecticut	Form LGL-001, Power of Attorney (Rev. 09/23); Form LGL-003,...	Not stated	Required	Return preparers who prepared 50 or more Connecticut income tax...	Form LGL-002, Request for Disclosure of Tax Returns or Tax Return...
Delaware		Not accepted	None found		No form: the taxpayer emails the personal income tax address on the...
District of Columbia	Form D-2848, Power of Attorney and Declaration of...	Not stated	?		Form CS-001, Request for Certified Copy of Individual or Business Tax...
Florida	Form DR-835, Power of Attorney and Declaration of...	Not accepted	None found	Corporate income tax: e-file required if the taxpayer must e-file its...	Form DR-841, Request for Copy of Tax Return (R. 07/15)
Georgia	Form RD-1061, Power of Attorney and Declaration of...	Accepted	None found	No Georgia return count: a return preparer must electronically file a...	Form RET-001, Taxpayer Return Request Form (Rev. 06/24/25)
Hawaii	Form N-848, Power of Attorney (Rev. 2025; instructions Rev....	Not accepted	None found	No preparer threshold. Taxpayer mandates by tax type: general excise...	Form L-72, Request for Copies of Hawaii Tax Return (Rev. 2024)
Idaho	Form ID-POA, Power of Attorney (April 2026)	Not stated	None found		Form STC-06, Request for Copies of Idaho Tax Returns (EFO00141,...
Illinois	Form IL-2848, Power of Attorney (R-07/26), with Form...	Not stated	None found	More than ten Illinois individual income tax returns in a calendar...	Form IL-4506, Request for Copy of Tax Return
Indiana	Form POA-1, Power of Attorney (State Form 49357, R12 /...	Not accepted	None found	A professional preparer who files more than 10 individual income tax...	INTIME lets individual customers request and print return transcripts...
Iowa	IA 2848 Iowa Department of Revenue Power of Attorney...	Not stated	None found		IA 4506 Request for Copy of Tax Return (95-504, revised 07/07/2026)
Kansas	Form DO-10, Power of Attorney (Rev. 1-22)	Not stated	None found	50 or more Kansas individual income tax returns (resident,...	Form DO-41, Request for Copy of Kansas Tax Documents (Rev. 04-02-26)
Kentucky		Not stated	?	Every tax return preparer is a "specified tax return preparer" for a...
Louisiana	Form R-7006, Power of Attorney and Declaration of...	Not stated	None found	A tax preparer that prepares more than 100 Louisiana individual...	Form R-7004, Tax Information Disclosure Authorization
Maine		Not stated	None found		36 M.R.S. § 191 allows delivery to a taxpayer or the taxpayer's duly...
Maryland	Form 548, Power of Attorney and Declaration of...	Not accepted	Required	Preparers who, for compensation, completed 100 or more original...	Form 129, Request for Copy of Tax Return (COM/RAD-029 09/25)
Massachusetts	Form M-2848, Power of Attorney and Declaration of...	Not accepted	None found	Personal income tax preparers must e-file Forms 1 and 1-NR/PY unless...	Form M-4506, Request for Copy of Tax Form (Rev. 12/18)
Michigan		Not stated	None found	No Michigan count of its own: Treasury expects any preparer who...
Minnesota	Form REV184i, Individual or Sole Proprietor Power of...	Accepted with conditions	None found	A preparer who expects to prepare more than 10 Minnesota tax returns...	Form M100i, Request for Copies of Tax Returns or Release of Not...
Mississippi	Form 21-002, Power of Attorney and Declaration of...	Not stated	None found	No preparer return-count mandate listed. Employers with 10 or more...	Form 70-698, Request for Copies of Tax Returns
Missouri		Not stated	None found
Montana	Form POA, Power of Attorney and Declaration of...	Accepted with conditions	None found		Form RTI, Request for Copies of Tax Information (V7 5/2026)
Nebraska	Form 33, Power of Attorney (Rev. 4-2022)	Accepted with conditions	None found	25 or more Nebraska individual income tax returns paid to prepare and...	Form 23, Nebraska Tax Return Copy Request (Rev. 7-2020)
Nevada	No Nevada form found. Under the Power of Attorney heading...	Not stated	?
New Hampshire	Form DP-2848, Power of Attorney	Not stated	None found		RSA 21-J:14 lets the DRA deliver to a taxpayer or the taxpayer's duly...
New Jersey	Form M-5008-R, Appointment of Taxpayer Representative (6/26)	Not accepted	None found	Paid preparers who prepare (or reasonably expect to prepare) 11 or...	Form DCC-1, Request for Transcript of Individual Income Tax Returns...
New Mexico	Form ACD-31102, Tax Information Authorization Tax...	Not stated	None found	Paid tax return preparers who prepare more than 25 New Mexico...	Online through TAP for a representative granted TAP access on...
New York	Form POA-1, Power of Attorney (Form ET-14 for estate tax)	Not accepted	Required	A tax return preparer who prepared at least one authorized tax...	Form DTF-505, Authorization for Release of Photocopies of Tax Returns...
North Carolina	Form GEN-58, Power of Attorney and Declaration of...	Accepted with conditions	None found	None found: NCDOR's electronic filing table lists the D-400...	Mail or fax a signed written request (name as on the return, current...
North Dakota	Form 500, Authorization to Disclose Tax Information and...	Not stated	None found		Request for Copies of Tax Returns (SFN 28249, 1-2026); Request for...
Ohio	Form TBOR 1, Declaration of Tax Representative (Rev. 11/23)	Not stated	None found	A tax return preparer that prepares more than eleven original tax...	In OH\|TAX eServices: view transcripts and request wage and income...
Oklahoma	Form BT-129, Power of Attorney (revised 7-2026)	Not accepted	None found	Any "specified tax return preparer" as defined in Internal Revenue...	Form 599, Request for Copy of Income Tax Return (revised 1-2026);...
Oregon	Form OR-AUTH-REP, Authorization to Represent (150-101-101;...	Not stated	Required	Paid preparers who meet the requirements of the federal e-file...	Revenue Online: Request return photocopies under More Options, or...
Pennsylvania	Form REV-677, Power of Attorney / Declaration of...	Not stated	None found	Third party preparers who prepare at least 11 of any of these:...	Form REV-467, Authorization for Release of Tax Records
Rhode Island	Form RI-2848, Power of Attorney (revised 02/2021; version...	Not stated	None found	A paid preparer who filed more than 100 Rhode Island tax returns in...	Form RI-4506, Request for Copy of Tax Return(s)
South Carolina	Form SC2848, Power of Attorney and Declaration of...	Accepted with conditions	None found	A tax return preparer that prepares 100 or more returns for a tax...	Form SC4506, Request for Copy of Tax Return or Tax Account...
South Dakota	Form 1285, Power of Attorney	Not stated	None found		In EPath, View History, View Account Activity lists processed returns...
Tennessee		Not stated	?
Texas	Form 01-137, Limited Power of Attorney (Rev. 10-26); Form...	Not accepted	None found	Set by the taxpayer's payments in the preceding state fiscal year...	No account transcript product was found. Confidential taxpayer...
Utah	Form TC-737, Power of Attorney and Declaration of Agent...	Not accepted	None found	An income tax return preparer who prepares 101 or more returns under...	Form TC-880, Request for Tax Records (Rev. 4/26)
Vermont		Not stated	None found		32 V.S.A. § 3102(c) requires the Commissioner to disclose a return or...
Virginia	Form PAR 101, Power of Attorney and Declaration of...	Accepted with conditions	None found	Paid preparers who prepare, or employ people to prepare, 50 or more...	Form VA-1, Request for Copy of Tax Return
Washington	No separate power of attorney form found. Form 42 2446 (REV...	Not stated	None found	No preparer threshold: all businesses must file and pay their taxes...	A tax status letter requested in My DOR (Summary tab, More Excise Tax...
West Virginia	Form WV-2848, Authorization of Power of Attorney (Rev....	Not stated	None found	A preparer who filed more than 25 personal income tax returns for a...	Form WV-ARI-001, Authorization to Release Information
Wisconsin	Form A-222, Power of Attorney (R. 10-21), with instructions...	Accepted with conditions	None found	A preparer (any person or entity in the business of preparing...	Request copies of tax records online through DOR's request...
Wyoming	ETS Form 150, Limited Power of Attorney (Revised 2.13.23)	Not stated	None found

Informational only, not legal or tax advice. Forms and portals change; open a state for the details and sources.