New Jersey Tax Payer Representative Power of Attorney Form

Should a New Jersey resident decide to allow another person (for example, an accountant) to file for taxes on her/his behalf, said resident must execute this form.Download

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Form M-5008-R	 (2-12)       	State of New Jersey Division of Taxation	         	Page 1 of 2	 
 
APPOINTMENT OF TAXPAYER REPRESENTATIVE	
 	
(TYPE OR PRINT)	 	
 
1.  Taxpayer Information (if matter involves a joint income return, enter both names 
if joint representation is requested). 
 	
Trusts:    Enter the name and EIN of the trust, name and address of the trustee. 
 Estates:  Enter the name and EIN of the estate,  name and address of the executor or administrator. 
Taxpayer’s Name  Social Security number   	
Spouse’s/CU Partner’s  Name  Social Security number 
 
Mailing Address 
 
  NJ Taxpayer ID number (if other than SS#) 
City  
 
State                                                Zip Name and Address of Trustee or Executor 
 
Taxpayer is: 
□  Individual (for an income or individual use tax return filed by that individual, or a joint income tax return 
filed by the individual and his/her spouse/cu partner).  
□  Corporation    □ Partnership      □ Sole Proprietorship   
□  Estate     □ Limited Liability Company  □ Trust (other than a business trust)  
□  Other:  ___________ 
 
2.  Representative Information (representati ve(s) must date and sign on page 2). 
The taxpayer(s) named above hereby appoints the person(s) named below as his/her/their taxpayer 
representative. 
 
Name and Address  Telephone Number: 
Fax Number: 
Representative  ID: 
Name and Address Telephone Number: 
Fax Number: 
Representative ID: 
To represent the taxpayer(s) before the State for the following tax matter(s): 
 
3.  Tax Matters 
□   	
All tax matters	 
□   	
Specific tax matters listed below	: 	
Type of Tax (NJ Gross Income, Sales and Use, Corporate Business, 
Employment, etc.)  Year(s) & Period(s) 
  
  
 
4.  Acts Authorized.  	The representative(s) is/are authorized to receive and inspect confidential tax 
records and is/are granted full power to act with respect to the tax matters described in section 3 above, and to 
do and perform all such acts as I could do or perform . The authority does not incl ude the power to endorse a 
refund check. 
 
_________________________________ __________________  __________________________ 
Taxpayer Signature   Date   Title (if applicable) 
 
_________________________________ __________________  __________________________ 
Taxpayer Signature    Date   Title (if applicable)

Form M-5008—R (2-12)	          Page 2 of 2 	
 	
Taxpayer Name: ___________________________________  SS # ____________________	       	 	
 
5.  Notices and Communications.	
  Original notices and other written communications will be sent to 
you and a copy (other than automated computer notices), to the first representative listed in Section 2 unless 
you check one or more of the boxes below. 
 
  □ I do not want any notices or communications sent to my representative(s). 
  □ The second representative listed in section 2 should also receive a copy of notices    
  and/or communications (other than automated computer notices). 	
 
6.  Retention/Revocation of Prior Appointment(s) or Power(s).	
  The filing of this 
Appointment of Taxpayer Representative automatically  revokes all earlier Appointment(s) of Taxpayer 
Representative and/or Power(s) of Atto rney on file with the Division of Taxation for the same tax matters and 
years or periods covered by this document unless the box below is checked. 
 
  □ Check here if you do not want to revoke any prior Appointment(s) of Taxpayer Representative 
  or Power(s) of Attorney.  Attach copies of previous Appointment or Power that you do not want to 
 revoke. 
 	
7.    Signature of Taxpayer(s).	  If a tax matter concerns a jo int return, both primary and 
spouse/cu partner must sign below if  joint representation is requested.  If signed by a corporate officer, 
partner, guardian, tax matters partn er, executor, administrator, or trustee on behalf of the taxpayer, I 
certify that I have the authority to execute  this form on behalf of the taxpayer(s). 
 	
THIS APPOINTMENT OF TAXPAYER REPRES ENTATIVE IS VOID IF NOT SIGNED 
AND DATED. 
I/We declare under penalty of law that I/We have examined this  document and that all information 
included is true and correct to the best of  my/our knowledge, information and belief. 
 
_________________________________ __________________  __________________________ 
Taxpayer Signature   Date   Title (if applicable) 
 
_________________________________ 
Print Name 
 
_________________________________ __________________  __________________________ 
Taxpayer Signature   Date   Title (if applicable) 
 
_________________________________ 
Print Name 
 
8.  Acceptance of  Representation and Sample Signature.	 	
 
I/We hereby accept appointment as representative( s) for taxpayer(s) who has/have executed this 
Appointment of Taxpayer Representative. 
 
_________________________________ __________________  __________________________ 
Representative Signature   Date   Title (if applicable) 
 
_________________________________ 
Print Name 
 
_________________________________ __________________  __________________________ 
Representative Signature   Date   Title (if applicable) 
 
_________________________________ 
Print Name

Page 1 of 2 (2--12) 	
STATE OF NEW JERSEY – DIVISION OF TAXATION 	
INSTRUCTIONS FOR FORM M-5008-R	 
APPOINTMENT OF TAXPAYER REPRESENTATIVE	
 	
 
Purposes of Form.  Form M-5008-R, Appointment of Taxpayer Representative, may be used to designate 
an individual(s) named as representative(s) and grants th e representative(s) the authority to obligate, bind or 
appear on your behalf with respect to the tax matters  listed in Section 3 of the Appointment of Taxpayer 
Representative Form.  This form may be used for all New Jersey taxes except those pertaining to Property 
Administration.  (Refer to Form M-5041). 
 
The representative(s) may be author ized to receive your confidential tax information.  Unless otherwise 
indicated, the representative(s) ma y also perform any and all acts that you can perform, including 
consenting to extend the time to assess tax, or executing consents that agree to a tax adjustment.  
Representatives may not sign returns or delegate authority unless specifically authorized on the 
Appointment of Taxpayer Representative. 
 
Note:    Authorizing someone to represent you before the Division by an Appointment of Taxpayer 
Representative does not relieve you of your tax re sponsibilities or obligations. It primarily allows 
for representation by others in most matters concerning tax administration, investigations, 
examinations/audits and other forms of taxpayer conferences. Since the obligation for tax 
liabilities lies with the taxpayer, the authority granted to a representative may not extend through 
certain aspects of the collection process to include, but not limited to judgments, levies, liens and 
seizures. In those instances the Division may require telephone communication, direct contact 
and/or interaction with the ta xpayer. To the extent possible,  however, the Division will make a 
reasonable effort to honor authorized representation. Additionally, to protect the interests of the 
taxpayer, the Division will contact the taxpayer directly when it has documentable instances of 
unreasonable delays, incompetence or other form s of malfeasance of the appointed taxpayer 
representative.  
 
Form M-5008-R, Appointment of Taxpayer Representative, will not be required when an individual 
appears with the taxpayer or with an individual who is authorized to act on behalf of taxpayer.  For 
example, Form M-5008-R is not required if an individual appears on behalf of a corporate taxpayer with an 
authorized corporate officer.   The Fo rm is also not required if a trustee, receiver or attorney has been 
appointed by a court having jurisdiction over a debtor.   In addition, the Form is not required if an 
individual merely furnishes tax information or prepares a report or return for the taxpayer. 
 
Fiduciaries.  A fiduciary (such as a trustee, receiver,  or guardian) stands in the position of a taxpayer and 
acts as the taxpayer.  Therefore,  a fiduciary does not act as a representative and should not file an 
Appointment of Taxpayer Representative.  However, if  a fiduciary wishes to authorize an individual to 
represent or act on behalf of the  entity, an Appointment of Taxpayer Representative must be filed and 
signed by the fiduciary.  
 
Who Can Execute the Appointmen t of Taxpayer Representative	
? 
-  Any individual, if the request pertains to a personal income or individual use tax return filed by that 
individual (or by an individual and his or her spouse/cu partner if the request pertains to a joint income tax 
return and joint representation is requ ested).  If joint representation is not requested each taxpayer must file 
his or her own separate Appointment of Taxpayer Representative.  
-   A member of a Limited Liability Company (LLC), if  the taxpayer is an LLC and there is no manager; 
-  A manager of the LLC;  
-   A sole proprietor; 
-  A general partner of a partnership or limited partnership; 
-  The administrator or executor of an estate;  
-  The trustee of a trust. 
-  If the taxpayer is a corporation,  a principal officer or corporate officer who has legal authority to bind the 
corporation; any person who is designated by the board of directors or other governing body of the 
corporation; any officer or employee of the corporation upon written request signed by a principal officer 
of the corporation and attested by the secretary or other officer of the corporation;  or any other person who 
is authorized to receive or insp ect the corporation’s return or return information under I.R.C. 
§6103(e)(1)(D).

Form M-5008-R Instructions (2-12)                      	Page 2 of 2 	 
 
Tax Matters	
 
 
The Appointment of Taxpayer Repres entative will apply to all tax types and taxable years or privilege 
periods unless the taxpayer(s) designates otherwise. 
            
  
Retention/Revocation of Prior Powers of Attorney and/or Appointment of Taxpayer Representative	
 
 
You may not partially revoke a previously filed Appointment of Taxpayer Representative or Power of 
Attorney. If a previously filed Appointment of Taxp ayer Representative or Power of Attorney has more 
than one representative and you do not want to retain all the representatives on the previously filed Form, 
you must execute a new Appointment of Taxpayer Representative indicating the representative(s) you want 
to retain. 
 
Taxpayer’s Signature	
 
 
Form M-5008-R must be signed by the taxpayer or by an individual who is authorized to execute the 
Appointment of Taxpayer Representative on behalf of the taxpayer.  The taxpayer or his/her or its 
representative(s) may be required to provide iden tification and evidence of authority to sign this 
Appointment of Taxpayer Representative. 
 
Individuals.  You must sign and date Form M-5008-R.  If a joint gross income tax return has been filed and 
both husband and wife/both cu partners will be represented by the same individual(s), both must sign Form 
M-5008-R unless one spouse/cu partner authorizes the ot her, in writing, to sign for both.  In that case, 
attach a copy of the authorization.  If, however, a joint income tax return has been filed and husband and 
wife/cu partners will be represented by different individuals, each taxpayer must execute his or her own 
Appointment of Taxpayer Representative on a separate Form M-5008-R. 
 
Corporations.  The presiden t, vice-president, treasurer, assistant treasurer, or any other officer of the 
corporation having authority to bind the corporation must sign Form M-5008-R. 
 
Partnerships.  All partners must sign Form M-5008-R, or if the Appointment of Taxpayer Representative is 
executed on behalf of the partnership only, it must be signed by a partner authorized to act for the 
partnership.  A partner is authorized to act in the name of the partnership if, under state law, the partner has 
authority to bind the partnership. 
 
Limited Liability Companies.  A member or manager must sign Form M-5008-R, or, if the Appointment of 
Taxpayer Representative is executed on behalf of  the Limited Liability Company (LLC) only, it must be 
signed by any member or manager duly authorized to act for the LLC, who must certify that he or she has 
such authority. 
 
Fiduciaries.  In matters involving fiduciaries under  agreements, declarations or appointments, Form M-
5008-R must be signed by all of the fiduciaries, unless proof is furnis hed that fewer than all fiduciaries 
have the authority to act in the matter under consideration.  Include evidence of the authority of the 
fiduciaries to act when filing Form M-5008-R. 
 
Estates.  The administrator or executor of an estate may sign on behalf of an estate. 
 
Trusts.  The trustee of a trust may execute  the Appointment of Taxpayer Representative. 
 
Others.  Form M-5008-R must be signed by the taxpayer or by an individual having the authority to act in 
the name of the taxpayer. 
 
The signature of an individual(s) that is/are not the  taxpayer(s) identified in Section 1 certifies that he or 
she has or they have the authority to act for the taxpa yer(s).  This applies to a corporate officer, partner, 
guardian, tax matters partner, executor, administrator, or trustee acting on behalf of the taxpayer(s). 
 
You must indicate the date of execution on Form M-5008-R.