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Power of Attorney Information

Understanding when a Power of Attorney (POA) is required helps ensure that confidential tax information is shared appropriately.

For individual tax matters, IDOR requires a valid Power of Attorney (POA) on file before speaking with anyone other than the taxpayer.

For business tax matters, a POA is typically not necessary, as most business representatives are already authorized to receive information.

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What is a POA?

A POA authorizes an individual to act on behalf of a taxpayer in matters before IDOR. Whether you’re a CPA, attorney, enrolled agent, or other representative, submitting the correct authorization ensures IDOR can communicate with you about your client’s tax matters.

Planning Ahead

IDOR encourages taxpayers to plan ahead.

If taxpayers become physically or mentally incapacitated, they may no longer have the legal ability to sign a POA. A pre‑existing durable power of attorney can help ensure a trusted agent can continue handling financial and tax matters if the taxpayer later becomes unable to act.

A durable POA must grant sufficiently broad authority—or explicitly include tax matters—to be used for Illinois tax representation. If key tax details (such as tax type or periods) are missing, IDOR may require the agent to complete an additional authorization form.

If an appropriate durable POA does not exist, a representative may need to be legally appointed as a guardian or fiduciary by a court before IDOR can recognize the individual.

Types of Authorization

Please note, if you are acting in a fiduciary capacity for a taxpayer who is unable to execute a Power of Attorney and need to represent a taxpayer before the Department, do not submit Form IL-2848. Instead, you must complete Form IL-56, Notice of Fiduciary Relationship.

Understanding what level of access you need determines which form to use:

1) Third-Party Designee

If a taxpayer checked the "third-party designee" box on their return and included your info, you can:

  • Discuss that specific return
  • Receive notices related to that filing

You cannot sign forms or represent them beyond that filing. 
No additional form is required.

2) Fiduciary (Executor, Trustee, Guardian, etc.)

If you are legally managing a taxpayer's affairs due to death, incapacity, or another fiduciary role, use: 

Do not use a POA form.

This form establishes your legal relationship to the taxpayer (e.g., an estate administrator or conservator).

3) Full Representation

For broad authority across multiple matters or years, representatives must use:

This form authorizes you to:

  • Speak with IDOR staff
  • Receive taxpayer information
  • Sign certain forms on the taxpayer's behalf
  • Represent the client in audits, hearings, or compliance matters

4) Multi-State POA Form

IDOR accepts multi-state POA forms if they:

  • Include all required tax details (including tax type and period)
  • Are signed by both the taxpayer and the representative
  • Grant authority sufficiently broad to cover tax matters

If the document does not explicitly authorize tax representation, a supplemental Form IL-2848, Power of Attorney may be required. 

Form Summary

Role Required Form Key Authority

Third-Party Designee

Listed on return

Limited discussion of tax return

Fiduciary

IL-56

Limited discussion of tax return

Tax Rep (Full Authority)

IL-2848

Full representation rights

You may submit your POA through the following methods:

MyTax Illinois (Recommended) — Upload it as a single PDF file. Use the "Power of Attorney" submission link in the "Additional Services" panel on the lower portion of the MyTax Illinois home page.

Email — Send completed PDFs to REV.POA@illinois.gov. Scan and save each Form IL-2848 as a separate PDF document and attach it to your email request. These requests will be processed in three business days, and you will receive confirmation that your request is approved. Please note, sending information via email is not secure — avoid including sensitive ID numbers.

Fax — Fax to 217-782-4217. You should send each Form IL-2848 as a separate fax. Do not include a cover page. Requests will be processed in three business days, and you will receive notification only if your request is denied. 

Mail — mail your completed form to the following address:

ILLINOIS DEPARTMENT OF REVENUE
POWER OF ATTORNEY FORM 3-252
PO BOX 19001
SPRINGFIELD IL 62794-9001

For questions, see the instructions for Form IL-2848, call us at 1-800-732-8866 or 1-217-782-3336, or TTY at 1-800-544-5304.

PIO-126 (R-09/2026)     Printed by authority of state of Illinois, electronic, 1 copy.