- Step: 9
- Instruction Year: 2024
If the taxpayer would like to designate an individual to discuss this return with the Department, complete this section with that individual’s information. An individual listed in this section will be able to discuss and receive information from the Department about this return. This authorization is specific to the individual income tax return for this tax year. If the taxpayer files an amended return for the tax year, the authorization applies to that as well. If the taxpayer wishes to have this individual represent the taxpayer on other matters, or for other tax years, the taxpayer must submit an IA 8821 Tax Information Disclosure Designation or IA 2848 Power of Attorney. This authorization is limited to the ability to discuss the return and receive return information from the Department. It does not authorize the individual to act on behalf of the taxpayer or to appoint another person as Power of Attorney for the taxpayer.
Deceased Taxpayer: If the taxpayer is deceased, check the box below the signature line, and enter the date of death. If your spouse died and you are filing a joint return, write on the deceased’s signature line “Filing as a surviving spouse,” check the box, and enter the date of death. If you have legal authorization to file for the decedent, sign the return with your legal title or authorization. Also, enclose any forms required to be filed with your federal return, such as federal form 1310 or a copy of the court certificate showing your appointment as a personal representative of the decedent. You must have a representative certification on file to act on behalf of the deceased taxpayer.