The NC Department of Revenue announced it has updated its forms and processes regarding authorization and revocation of Power of Attorney (POA). The revocation line on Form GEN-58 has been removed, and revocations must now be submitted using the new Form GEN-58R.
FORM GEN-58R, POWER OF ATTORNEY REVOCATION
Form GEN-58R revokes POAs previously filed with the NCDOR. A taxpayer may elect to revoke all POAs previously filed with the Department or limit their revocation to certain tax matters. For a POA filed with a spouse (a “joint POA”), you can use the form to revoke the POA for yourself. The joint POA will remain in place for your spouse until revoked by your spouse.
A GEN-58R submitted by a taxpayer revokes the authority for all representatives shown on impacted POAs. For example, if a taxpayer revokes previously filed POAs for individual income tax, the NCDOR will revoke the authority for all representatives who represented the taxpayer for individual income tax for all tax periods.
A Form GEN-58R submitted by a representative only revokes the authority for the individual representative submitting the GEN-58R for the taxpayer named on the form. A revocation submitted by a representative does not revoke any POAs on file with the NCDOR for other taxpayers. It also does not revoke the authority of other representatives of that taxpayer.
MULTIPLE FILING OPTIONS AVAILABLE
Form GEN-58 and Form GEN-58R can be completed, signed, and submitted entirely online. The electronic version is the fastest way to establish and revoke a POA. Electronic signatures on Form GEN-58 require a valid email address for every taxpayer and representative listed on the form. After submitting the form, each taxpayer and representative will receive an email from DocuSign requesting an electronic signature. Once all required signatures are received, the Form GEN-58 will be sent to NCDOR for processing.
You can also submit Form GEN-58 and Form GEN-58R by mail or fax. Taxpayers and representatives submitting a Form GEN-58 by mail or fax should use the updated version of Form GEN-58, available at ncdor.gov/POA. Using an outdated version of the form will lead to delays in processing.
If you have questions about this issue or other policy matters, please contact NCACPA Director of Advocacy Robert Broome, CAE.