The Florida Tax Power of Attorney, or Form Dr-835, can be used when one wants to let their accountant or tax advisor have access to their tax information and make filings on their behalf with the Florida Department of Revenue. This is useful when you have a tax advisor handle your taxes or when you are going to be unavailable to file when the filing is due. With this form, you can limit the document by limiting the years for which your accountant will seek information or the task your account will handle.
How to Write
1 – Access Form DR-835
Download this form by clicking the “PDF” button then saving the form. If desired, you may open/download this file, then enter the information using a form friendly browser, compatible software program, or simply printing the form then manually entering the information (neatly).
2 – Locate The Heading “1. Taxpayer Information”
The first section will have a table composed of several cells, each cell requiring information aimed at identifying the Principal Taxpayer. Examples of a Principal Taxpayer would be an individual, sole proprietorship, corporation, limited liability company, partnership, trust or an estate. Different entities will have different pieces of information, for instance, a corporation will not have a social security number. The first cell will relate to all entities. Report the Name of the Taxpayer and the Physical Address where this entity resides.
In the next cell, “Federal ID no(s),” record the Identification Number the Internal Revenue Service associates the Taxpayer with. For instance, if this is an individual enter the Taxpayer’s Social Security Number, while if this is a Corporation enter the Federal Employer Identification Number assigned.
If this is an entity with a Contact Person, then locate the cell labeled “Contact Person,” then enter this individual’s Full Name.
The next available cell is provided mainly for businesses with a Tax Registration Number in this state. Find the cell labeled “Florida Tax Registration Number(s),” then report the appropriate Tax Registration Number assigned to the Principal Taxpayer.
The next two cells “Telephone Number” and “Fax Number” apply to all Taxpayers. Use these areas to provide an up-to-date Telephone Number and Fax Number where the Tax Payer may be reached. If the Taxpayer has no Fax Number, this cell may be left blank.
3 – Appoint The Agent In “2. Representative(s)”
The next section will provide a table where the Principal’s Representative or Agent may be reported as well as the language to appoint this entity. At least one Representative must be appointed. A maximum of three may be appointed here. If more than one Representative is being designated with Principal Power, each Agent must have his or her information reported on a unique row.
First, enter the Full Name and Address of the Representative in the cell labeled “Name and Address.” If the Agent works for a Firm or other such entity, include the Name of this entity as well. Immediately below the Name and Address, enter the Representative’s E-mail Address.
In the next column of the same row, report the Agent’s current Daytime Telephone Number, Fax Number, and Cell Phone Number.
4 – Reporting Information In “Section 3. Tax Matters”
You may only use this form to assign authority in Section 3 or in Section 4 but not both. If you are filling in Section 3, locate the first column, in the available table, labeled “Type of Tax.” Utilize this column to report what type of Tax Matter (i.e. Sales and Use Tax, Claims, etc) the Agent may have Principal Power in.
For each Tax Matter Named, the Year or Period where the Representative has Principal Authority must be named. Report this time period(s) in the second column, labeled “Year(s)/Period(s).”
Finally, use the last column to record the exact “Tax Matter(s)” to indicate exactly what the Representative will have power in. Examples include Audits, Refunds, etc.
5 – Section 4. To Appoint A Reemployment Tax (Formerly Unemployment Tax) Agent
If you are naming an individual to steadily represent the Taxpayer as his or her Florida Reemployment Tax Agent from now on, then fill in Section 4 and do not attend to Section 3 or 6.
Report the Name of the Reemployment Tax Agent in the first cell of the table provided. If this party is employed with a Firm, then enter the Firm Name in the cell labeled “Firm Name” as well.
If the Reemployment Tax Agent has a different address from that reported in Section 2, record this Address in the third cell, labeled “Address (if different from above).”
Next, you will need to document some Identification Numbers. Record the Florida Reemployment Tax Agent’s “Agent Number (required)” and “Federal I.D. No. (required)” in the appropriately labeled cells.
Provide the Florida Reemployment Tax Agent’s Daytime Telephone Number in the cell labeled “Telephone Number.”
Next, determine the level of communication the I.R.S. should have with the Florida Reemployment Agent. Do this by selecting the first box for all communications regarding this matter to be sent to the Agent, the second box to indicate only the Quarterly Report and all Reporting Correspondence be sent to the Agent, the third box for the Agent to receive all Tax Rate information pertaining to the Taxpayer, or the fourth box for all Claim Matter Correspondence to be sent to the Agent.
6 – Detail Authorized Acts in “Section 5. Authorized Acts”‘
The next section will provide an area for the Principal to limit the Agent’s Principal Power. To do so, the first step will be to locate the first blank line in this section. If the Representative should have the authority to receive refund warrants then write the Agent’s Name in the space provided and mark the checkbox to the right. Note: This only allows the Agent to receive such items not endorse or cash them.
You may document or issue any limitations or restrictions on the powers this paperwork will grant the Representative in the set of blank lines following the words “List any specific limitations…”
7 – Indicate Who Should Receive Notices And Communications
If you have filled out Section 4, do not fill in this section. If you have filled out Section 3, then, you may fill in Section 6. This section will allow the Principal to control whether or not the Representative may receive Notices and Communications concerning the Principal’s Matters or not.
If the Representative should receive all Notices and Communications, mark the first checkbox.
If Notices and Communications from the I.R.S should only be sent to the Principal and not the Representative, then mark the second checkbox.
8 – Report If Previous Authorities Should Be Revoked
This paperwork will not in and of itself revoke previous authority documents. If you wish this document to automatically revoke a previous Tax Matter Authority document then mark the checkbox provided and attach a copy of the previous Authority that should be revoked.
9 – Taxpayer Approval Signature
This document must be approved by the Taxpayer naming a representative. Enough room has been provided for two Taxpayers to sign their names. This has been provided as a convenience since more than one individual may have to sign this document. For instance, if the Taxpayer has a spouse he or she must provide a signature or if the Taxpayer is a Partnership then each Partner must approve this paperwork here. If more than two signatures are necessary, make sure the remaining parties provide the same items on an attachment.
Each Principal Taxpayer must Sign his or her Name on the blank line labeled “Signature,” report the Day/Month/Year of the Signature Date on the blank line labeled “Date,” and provide any applicable Title he or she has on the blank line labeled “Title(if applicable).”
10 – Representative Acknowledgment In Part II
Part II will supply a table where each Representative being granted Authority may self-report some information and provide his or her Acknowledgment by Signature. First, read the bullet list just above the Signature Table. The third bullet will detail several types of entities while assigning each a letter (a through f). Once the Representative has read these bullets and located the applicable entity type on the list, he or she should enter the letter of the entity type that best describes him or her in the first column.
The second column will need two items from the Signature Representative: the State where he or she may practice and the Identification Number (i.e. Bar Number) that allows them to practice in that state.
The third column must be signed by each Representative appointed in this document.
Finally, the Date the Agent has signed this document must be supplied in the last column by the Signature Representative at the time of signing.
Once the required items on this form have been entered accurately and verified as true, you may send it to:
Florida Department of Revenue
P.O. Box 6510
Tallahassee FL 32314-6510