Virginia Power Of Attorney and Declaration of Representative Form PAR 101 is necessary to authorize an individual registered with the Virginia Department of Taxation to represent taxpayers. The power of attorney filed before the Virginia Department of Taxation, P.O. Box 1115, Richmond Virginia 23218-1115 provides a gateway for representation in specific tax matters as described in Line 3.
The Virginia Power Of Attorney and Declaration of Representative Form PAR 101 authorizes the person to receive and view confidential correspondence and take appropriate action thereof. However, Form PAR 101 prevents authorization to receive refund checks and / or substitute another representative, execute a tax return request, authority to sign certain returns, and consent to disclose tax information.The Virginia Power Of Attorney and Declaration of Representative Form PAR 101 also revokes all other previously issued Powers of Attorneys before the Virginia Department of Taxation unless and otherwise specified in Line 5.
How to Fill the Virginia Power Of Attorney and Declaration of Representative Form PAR 101
FORM PAR 101 has 7 subsections. Enter taxpayer information like name and address, Social Security Number, Spouse’s Social Security Number if co-applicant, Federal Employer ID Number if applicable, daytime telephone number, and email address in Line 1 subsection. Mention Spouse’s address if it is different from the taxpayer’s address.
Enter name, address, Virginia Authorized Agent Number, phone and fax number, along with an email address in Line 2 for individuals registered with the Virginia Department of Taxation to represent taxpayers. Mark the box to prevent the authorized agent from receiving correspondence copies of tax affairs mentioned in Line 3 subsection. Please complete details for up to two authorized agents in the space provided.
Enter Virginia Tax Account Number, tax type, beginning period, and ending period for the tax in Line 3 subsection. Mention each tax type separately on one line and be very precise while adding the details. Ambiguous and generalized tax types and periods are not acceptable. Mention the date of death of taxpayer in case of Estate tax. Form PAR 101 solely refers to tax description mentioned in Line 3 for further execution.
Mark your choice if you prefer that representatives get a copy of email communication in the box provided in Line 4.
Mention the name, date, and address with zip code of the individual allowed to act on your behalf in spite of the issuance of Form PAR 101 that revokes previously signed power of attorneys and authorized agent thereof. Enclose copies of previous power of attorneys issued to the person in Line 5.
Sign, write a title if applicable, and date along with the print name of taxpayer/s in Line 6 Signature of taxpayer/s subsection.
Authorized agent/s fills the details in Line 7 – Declaration and Signature of Representative subsection. Write Virginia Authorized Agent Number when applicable, designation or relationship status with the taxpayer from the choices between a to g listed in Line 7. Mention Jurisdiction (state) or Enrollment Card Number if necessary in the space provided. Sign in the space and write the date. All authorized agents need to furnish details when more than one agent is allocated to act on behalf of the taxpayer. Furnish the details, if applicable, in choices d, e, and g.