Power of Attorney and Declaration of Representative

Form GEN-58 grants authority to an individual to represent a taxpayer before the Department of Revenue and to receive and inspect confidential tax information, which may include federal tax information. This power of attorney authorizes the individual(s) named to perform any and all acts you can perform. This includes acts such as signing consents extending the time to assess tax and executing waivers agreeing to a tax adjustment. However, authorizing someone as your power of attorney does not relieve you of your tax obligations.

The Form GEN-58 may be submitted electronically (see the Form GEN-58 tab) or by mailing or faxing the paper version of the form.

The Power of Attorney Policy document describes in detail the policy of the Department of Revenue relating to powers of attorney.

Section I: General Power of Attorney Information

Section II: Completing the Form GEN-58 Electronically

Section III: Signing Form GEN-58 Electronically

Section I: General Power of Attorney Information

1. What is a Form GEN-58

Form GEN-58 is a power of attorney that grants authority to an individual to represent a taxpayer before the North Carolina Department of Revenue and to receive and inspect a taxpayer’s confidential tax information. Form GEN-58 authorizes the representative listed on the form to perform any and all acts the taxpayer can perform unless specifically limited in Section 4 of the Form GEN-58.

2. What is tax information?

Tax information is any information from any source concerning the liability of a taxpayer for a tax. Tax information includes but is not limited to the following:

• Information contained on a tax return, a tax report, or an application for a license for which a tax is imposed.
• Information obtained through an audit of a taxpayer or by correspondence with a taxpayer.
• Information on whether a taxpayer has filed a tax return or a tax report.
• A list or other compilation of the names, addresses, social security numbers, or similar information concerning taxpayers.

3. How do I execute a Form GEN-58?

You can execute a Form GEN-58 by completing the form. This form is available electronically on the GEN-58 tab of this webpage.  We encourage you to submit Form GEN-58 electronically for a fast and secure experience.  A paper version of the form is also available.

4. Is a separate power of attorney required for bankruptcy matters involving State taxes?

Yes. A power of attorney for bankruptcy matters is executed by filing Form GEN-58B. This form is available on the Additional Resources tab on this webpage.  It can also be obtained by calling the Department's Forms Line at telephone number 1-877-252-3052. Mail Form GEN-58B to North Carolina Department of Revenue, Attn: Bankruptcy Unit, P.O. Box 1168, Raleigh, NC 27602-1168.

5.  How do I revoke a power of attorney I previously filed with the Department?

• Revoke an existing power of attorney and name a new representative. File form GEN-58 naming a new representative (do not check the box on line 6 of the new GEN-58). This automatically revokes all earlier powers of attorney on file with the Department with respect to the tax matters and tax periods listed on the new Form GEN-58.
• Revoke an existing power of attorney without naming a new representative. You may revoke an existing power of attorney without naming a new representative using either of the following methods:
  
  • Submit a copy of the power of attorney you wish to revoke as follows:
    • Write “REVOKE” across the top of the form and
    • Sign and date the form under the original signature found on Line 7 of the Form.
  • Submit a written statement to the Department.  The statement must contain the following:
    
    • A statement that you are revoking the authority of the power of attorney. 
    • Your signature
    • The date you sign the statement
    • The name and address of each representative whose authority is revoked

6. How long is a power of attorney in effect?

A power of attorney is in effect until the Department receives notice of revocation. If you would like to revoke a power of attorney, please see the above question.

7. Am I required to file Form GEN-58, or can I file an alternative form?

• The Department prefers that Form GEN-58 be filed. However, an alternative form may be filed in lieu of Form GEN-58, provided the form includes all pertinent information requested on Form GEN-58 and specifies that a taxpayer is authorizing the Department to discuss North Carolina State tax matters with the named representative(s).
• If a durable or military power of attorney is submitted, please include the following information:
  • Name
  • Social Security Number(s) and/or Fed Employer ID Number
  • Representative’s Name
  • Type of Tax
  • Year(s) or Period(s)
  • Date
  • Signature

8. Can a paid preparer request a penalty waiver on behalf of a taxpayer without a power of attorney?

No. The paid preparer exception of the Department's Power of Attorney Policy only authorizes a paid preparer to discuss certain matters relating to a return with the Department. It does not authorize a paid preparer to request a penalty waiver on behalf of a taxpayer. A paid preparer must have a power of attorney on file with the Department in order to request a penalty wavier for a taxpayer.

9. Can I submit a GEN-58 for a person that uses an ITIN?

Yes. An ITIN may be entered in the social security number field, if applicable.

Section II: Completing Form GEN-58

1. Am I required to use the electronic GEN-58 form or can I still utilize the paper form?

You are not required to use the electronic GEN-58 form.  However, the Department encourages you to use the electronic GEN-58 for faster processing.

2. What type of browser can I use to complete the electronic GEN-58?

The electronic GEN-58 form is compatible with most browsers, including Microsoft Edge, Google Chrome, Mozilla Firefox, and Safari.   

3. Is the electronic GEN-58 form secure?

Yes.  Security measures are in place to protect your information. Our website and your data are secured with SSL (Secure Socket Layer) with at least 128-bit encryption.

4. What tax periods and types of tax can I include on the power of attorney?

• You may list any tax years or periods that have ended as of the date you sign the power of attorney. You may include future tax periods that end no later than 3 years after the date the power of attorney is received by the Department of Revenue.
• You can include any tax type administered by the Department. Note: The Form GEN-58 must authorize representation for one or more specific tax types (entries for “all taxes,” “state taxes,” or “all types” will not be accepted).

5. Do I need a separate power of attorney for each type of tax?

You do not need a separate power of attorney for each tax type, but you must list the specific tax types covered by the power of attorney.  See the response to the above question.   

6. For Section 7: Signature of Taxpayer(s) of the GEN-58, does the authorization document (Proof of Authority Document) have to be signed and attached to the form prior to submission if a tax matter involves a joint return and one spouse authorizes the other to sign for both?

Yes, the Proof of Authority Document must be signed by the taxpayer if a matter relates to a joint return when one spouse authorizes the other spouse to sign for both.  

7. If I need to attach a Proof of Authority Document or a Prior Power of Attorney, what type of files can I attach to the electronic GEN-58?

You may attach PDF, TIFF or JPEG files.  

8. How do I cancel an electronic GEN-58 that I have already submitted?

If you have not completed the signature process in DocuSign, you do not need to take any action. The GEN-58 will not be submitted to the Department until the signature process is complete.  The DocuSign draft form will expire 30 days from the date the form was submitted.

If you have completed the signature process in DocuSign, you will need to complete and submit a written revocation request to the Department.   

9. What should I do if I submitted the electronic GEN-58 with an error? 

If you have submitted an electronic GEN-58 with an error, please follow the steps below:

• Immediately contact all parties involved in the signature process and make them aware that the form should not be signed.
• Submit a new electronic GEN-58 with the corrected information.

Section III. Signing Form GEN-58 Electronically

1. How will I know that Form GEN-58 was successfully submitted to begin the DocuSign signature process?

Once you have clicked the “Submit” button you will be routed to the NCDOR form submission confirmation page if your submission was successful.

2. How does the DocuSign signature process work?

The signature process for the GEN-58 utilizes DocuSign to manage the signature process. Once a party has signed the document, DocuSign automatically moves the document to the next party for signature. When all signatures have been obtained, DocuSign sends the final PDF document each party for their records. In addition, DocuSign electronically sends the signed GEN-58 form to the NCDOR for further processing and validation.

Listed below is the order DocuSign will request signatures for the form GEN-58 once the form has been submitted.

• Primary Taxpayer
• Secondary Taxpayer (if applicable)
• First Representative
• Second Representative (if applicable)
• Third Representative (if applicable)

3. Will I be notified once all required signatures have been completed?

Yes. Once all required signatures have been completed both the taxpayer(s) and the taxpayer representative(s) will be emailed a copy of the completed GEN-58 in a PDF file. The subject line of the email containing the completed GEN-58 will be: “Completed: Please DocuSign: Gen58 Power of Attorney Form”.

4. How long do I have to wait for the Department to process my power of attorney?

Once the electronic GEN-58 form is completed with all required signatures, the Department will process your power of attorney within two business days.

5. What is the subject line of the DocuSign email requesting a signature so I can look for the email to sign?

The subject line of the DocuSign signature request email is as follows: “Please DocuSign: Gen58 Power of Attorney Form”.

6. My filing status is married filing jointly and we use the same email address. Is it necessary for both of us to sign the GEN-58?

Yes. Both signatures are required.

7. Does the person that completes the electronic GEN-58 have to be one of the signatories?

No. The person completing the initial form prior to the DocuSign process does not have to be a signatory.

8. How long after submitting the electronic GEN-58 do the signatories have to sign before the form is canceled in DocuSign?

30 days.

9. What happens if my electronic GEN-58 expires in DocuSign before I am able to complete the signature process?

If an electronic GEN-58 form expires before you complete the signature process, you will need to start a new submission.

10. Who can I contact for assistance concerning my electronic GEN-58 submission?

For additional assistance, contact the Customer Service Team, Monday through Friday between the hours of 8:00 am and 4:30 pm EST at 1-877-252-3052.

Paid Preparers

It is the Department of Revenue's policy to accept a paid preparer's signature on a return as authorization to discuss certain matters relating to that return, such as assessment and adjustment notices, information contained or missing on the return, and information about a refund or payment. Beginning with tax year 2018, certain forms provide taxpayers with a checkbox authorizing the Department to discuss the applicable tax form and its attachments with the paid preparer listed on the return. The box must be checked in order for the Department to discuss the applicable tax form and its attachments with the paid preparer.

With the exception of certified service providers who enter into a contract with the Secretary pursuant to N.C. Gen. Stat. §105-164.42I, this authority is extended only to an individual paid preparer, not to a company, and does not include discussing audit activity or requests for review of proposed assessments or proposed denials of refunds. Those matters require a Form GEN-58, Power of Attorney and Declaration of Representative, to be filed.

With respect to federal tax information provided to the Department pursuant to our exchange agreement with the Internal Revenue Service, we are prohibited from discussing such information with a representative without the taxpayer's express written authority to do so.

Power of Attorney for Bankruptcy Matters

Due to the specialized nature of Bankruptcy Law, we provide Form GEN-58B, Power of Attorney for Bankruptcy Matters. Taxpayers and others dealing with Bankruptcy issues should use this form to request Bankruptcy related returns and information.

Completing the GEN-58, Power of Attorney Online

Watch this video tutorial to help you complete Form GEN-58 online.