For the Taxpayer
Authorization to Disclose Tax Information
Q. My tax preparer needs to access information about my taxes. What do I need to do to give my tax preparer authorization to access my account information in the Department of Revenue’s records?
A. There are two options available to you.
Option 1
You can give your tax preparer check-the-box authorization to discuss the current year’s filed return during our processing of that return or Power of Attorney (POA) to access specified account information for past and current years, and up to three years in the future. Under this option, the POA is necessary if your tax preparer needs to access information about your estimated payments as he or she prepares your return. (See Frequently Asked Questions on confidentiality.)
1. In all cases:
- Accurately completed POA forms are generally processed within one day of receipt.
- Incomplete or inaccurately completed POA forms will increase our process time as we will need to consult with you to complete or correct the POA.
- If you are filing a Montana tax return for the first time, some delay will occur because the department must process your return before we can create an account to which the POA can be attached.
2. To do this:
- You or your tax preparer need to
- (a) use the check-the-box authorization on the current return
- (b) fax an accurate and complete Power of Attorney (Form POA) to (406) 444-4375, or
- (c) send an electronic Power of Attorney
- We will accept Federal Form 2848 in place of Form POA, if Section 3, Tax matters, identifies “Montana” and the type of tax, tax form number, and the applicable year(s). Fax to the same number, (406) 444-4375.
- Your tax preparer can then call toll free the department’s Call Center at (866) 859-2254 or 444-6900 in Helena. The Call Center will provide the appropriate information—as authorized by either the check-the-box or the POA. Again, please understand that the check-the-box and the POA provide different access to your information.
- Questions about your estimated payments would require a POA because the payments are for a tax return not yet filed.
Option 2
You can authorize your tax preparer access to specific account information through Taxpayer Access Point (TAP).
- To do this, both you and your tax preparer need to establish TAP accounts.
- Your tax preparer needs to establish an account only once, but the account must have been established before you can grant the preparer access to your account.
- Similarly, you must establish an account before you can grant specified access to your tax preparer.
- Your tax preparer then requests access from his or her account to your account.
- You are immediately notified by e-mail of your tax preparer’s request. The notification contains a link to your account from which you can grant the tax preparer access. The different levels of access that can be granted are view, view and file, or full access (view, file, and pay).
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Your tax preparer immediately receives an e-mail that access has been granted.
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Your tax preparer can then access your information at the level you have specifically authorized.
Authorizing access for a tax preparer requires the following.
You will need:
- access to the internet
- an established account in Taxpayer Access Point (TAP)
- access to an e-mail account or a cell phone with text messaging
- your social security number and/or Montana Account ID
- for individual income tax, your federal adjusted gross income for last year
Your preparer will need:
- access to the internet
- an established account in Taxpayer Access Point (TAP)
- your last name
- your social security number and/or Montana Account ID
- for individual income tax, your federal adjusted gross income for last year
View detailed instructions of how to access this information in Taxpayer Access Point (TAP) or, if you prefer, you may call us at (866) 859-2254 (in Helena, 444-6900).
Last updated 1/12/2012 3:05:09 PM