Form OUCTAX-1, Power of Attorney (POA), is the form an employer uses to appoint an agent (attorney-in-fact) to act for its business before the District of Columbia Department of Employment Services (DOES), Office of Unemployment Compensation – Tax Division. The employer initials the subjects the agent may handle: unemployment insurance (UI) benefit claims and litigation, tax matters, or both. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; DOES publishes the original PDF at the link below.
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What is OUCTAX-1?
Form OUCTAX-1, Power of Attorney (POA), is the form issued by the DC Department of Employment Services (DOES), Office of Unemployment Compensation – Tax Division, by which an employer appoints an agent (attorney-in-fact) to act for its business with DOES on the initialed subjects.
The form names the business (legal entity, trade name, Federal ID Number and SUI Number), the owner, officer or duly authorized representative who is granting the authority, and the agent, which the form calls the TPA. The agent may act "in any lawful way" but only on the subjects the employer initials:
- (1) Unemployment Insurance Benefit Claims and Litigation: timely processing of benefit claims, including employee separation and wage requests, benefit appeals and employer charge protests.
- (2) Tax matters: employer registrations and account updates, filing and payment of taxes related to employer liability to the District of Columbia, and tax appeals.
The grant runs between an effective date and an expiration date written on the form. The employer also agrees that a third party holding a copy may act on it, that revocation does not bind a third party until it learns of it, that the employer will indemnify a third party who relies on the document, and that the power of attorney does not relieve the employer's responsibilities under Title 51 of the District of Columbia Code.
The second half of the form is a Declaration of Representative, completed and signed by the appointed agent under penalties of perjury. The form covers dealings with DOES only; it is not a general-purpose power of attorney.
Who needs to file OUCTAX-1?
The main group is the owner, an officer or a duly authorized representative of a business that wants an agent to act for it with DOES on unemployment insurance benefit matters, tax matters, or both. That person completes the employer half of the form and signs as the employer. The form asks for that person's name and personal mailing address and says not to list a P.O. box.
The appointed agent (the TPA) is the second signer. The Declaration of Representative must be completed by each representative, who declares under penalties of perjury that they:
- are not currently under suspension or disbarment from practice before the Internal Revenue Service (IRS);
- are aware of Treasury Department Circular #230 and of the penalties for false or fraudulent statements in DC Official Code 47-4106;
- are authorized to represent the taxpayer in the District of Columbia for the matters specified, and fit one designation, (a) to (j): a member in good standing of a bar, a Certified Public Accountant, an Enrolled Agent, a bona fide officer of the taxpayer's organization, a full-time employee of the taxpayer, trust, receivership, guardian or estate, a member of the taxpayer's immediate family (spouse, parent, child, brother or sister), an enrolled actuary, an unenrolled return preparer, a general partner of a partnership, or Other.
An employer that does not want to delegate these subjects to an agent has no use for the form.
When to file OUCTAX-1
Complete Form OUCTAX-1 when you want an agent to act for the business with DOES on unemployment insurance benefit claims and litigation, tax matters, or both. The form prints no filing deadline of its own.
The authority is limited by the dates you write on the form: it is effective beginning one date and expires on another, both in MM/DD/YYYY format. The form also has a signing date (day, month and year) for the employer.
Revocation is addressed in the form's agreement: revoking the power of attorney is not effective as to a third party until that third party learns of the revocation. The employer's responsibilities under Title 51 of the District of Columbia Code continue while the power of attorney is in force.
How to fill out OUCTAX-1
Enter the business identification
At the top, write the Name of Legal Entity and the Trade Name, then the Federal ID Number and the SUI Number.
Identify the owner or officer granting authority
In the "I, ___ am" line, enter the name and personal mailing address of the owner, officer or duly authorized representative. Do not list a P.O. box.
Name the business and its location
On the next line, enter the name and the location of the business for which the person above is the owner, officer or duly authorized representative.
Appoint the agent
On the "I appoint" line, enter the name and address of the TPA appointed as your agent (attorney-in-fact).
Initial the authorized functions
Place your initials next to (1) Unemployment Insurance Benefit Claims and Litigation, next to (2) Tax matters, or next to both. Initial only the functions you want the agent to handle.
Set the effective and expiration dates
Enter the date the power of attorney is effective beginning and the date it will expire, each in MM/DD/YYYY format.
Sign as the employer
After reading the agreement about third parties, indemnity and Title 51 of the District of Columbia Code, fill in the day, month and year in "Signed this ___ day of ___" and sign on the Signature (Employer) line.
Complete the Declaration of Representative
The representative checks each statement that applies: not under IRS suspension or disbarment, aware of Circular #230 and DC Official Code 47-4106, and authorized to represent the taxpayer in the District of Columbia.
Add designation, jurisdiction and signature
The representative enters the designation letter (a) to (j), the jurisdiction (state), signs and dates the declaration.
Review and download the completed PDF
Check that the initials, both dates and both signatures are in place and that no P.O. box appears. Download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit OUCTAX-1
DOES handles Power of Attorney (POA) requests by email through the UI Tax Division, and the agency page also lists a technical-support route for assigning an agent and uploading a POA in its Employer Self-Service Portal (ESSP).
- Email to the Status Unit: the DOES UI Tax Division page says all inquiries and requests go by email to the division mailbox and lists Power of Attorney (POA) under ATTN: STATUS UNIT. Put that ATTN text in the subject line; the agency warns that leaving out the proper ATTN information may delay the response. The form header prints the division email, [email protected].
- ESSP support: for help with agent assignment and uploading a POA in the Employer Self-Service Portal, the agency page directs you to the ATTN: ESSP SUPPORT TEAM line.
- Phone: the UI Tax Division can be reached at (202) 698-7550.
The form header gives the division's address as Office of Unemployment Compensation – Tax Division, 4058 Minnesota Avenue, N.E., Washington, DC 20019; the form states no mailing or in-person rule. The agency page is at https://does.dc.gov/page/ui-tax-employers. Send the form signed by both the employer and the representative. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels above.
Common mistakes to avoid
- Listing a P.O. box as the personal mailing address of the owner, officer or duly authorized representative; the form says not to list a PO Box.
- Leaving the initials blank, or initialing the wrong function, so the agent has no authority for subject (1) Unemployment Insurance Benefit Claims and Litigation or (2) Tax matters.
- Writing the effective and expiration dates in a format other than MM/DD/YYYY, or leaving the expiration date blank.
- Skipping the Declaration of Representative; the representative must complete that section and sign it, with designation letter (a) to (j), jurisdiction (state) and date.
- Leaving out the Federal ID Number or SUI Number, which identify the business at the top of the form.
- Emailing the form to the UI Tax Division without the ATTN: STATUS UNIT text in the subject line, which the agency says may delay the response.
- Assuming the power of attorney relieves the employer of its responsibilities under Title 51 of the District of Columbia Code; the form states it does not.
- Signing the employer line without filling in the day, month and year of signing.
Frequently asked questions
What is the Power of Attorney (POA) form for DC unemployment insurance tax?
Form OUCTAX-1 is the DOES form on which an employer names an agent (attorney-in-fact) to act for its business with the DC Department of Employment Services. The employer initials the subjects covered: UI benefit claims and litigation, tax matters, or both.
What can my agent do under Form OUCTAX-1?
Only what you initial. Function (1) covers processing of unemployment benefit claims, including separation and wage requests, benefit appeals and employer charge protests. Function (2) covers employer registrations, account updates, filing and paying DC employer taxes, and tax appeals.
Who can sign the Declaration of Representative?
The appointed representative signs, and must be one of the listed designations (a) to (j), such as a bar member, CPA, Enrolled Agent, bona fide officer, full-time employee, immediate family member, general partner or "Other". The representative also confirms no IRS suspension or disbarment.
How long does the power of attorney last?
It lasts between the two dates you enter: "effective beginning" and "will expire on," both in MM/DD/YYYY format. The form sets no fixed term of its own. Revocation is not effective as to a third party until that party learns of it.
Can I use a P.O. box on Form OUCTAX-1?
No. The line for the name and personal mailing address of the owner, officer or duly authorized representative says "Do Not List PO Box." Enter a street address instead.
Where do I send the DOES power of attorney form?
The DOES UI Tax Division page directs POA requests to its email mailbox with ATTN: STATUS UNIT in the subject line; omitting it may delay the response. For agent assignment and uploading a POA in the ESSP, use ATTN: ESSP SUPPORT TEAM. Phone: (202) 698-7550.
Does the power of attorney relieve me of my duties as an employer?
No. The form states that the power of attorney does not relieve the employer's responsibilities outlined in Title 51 of the District of Columbia Code. It also says you will indemnify a third party that relies on the document.
Can I fill out Form OUCTAX-1 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with DOES, and does not file the form; you send it through the agency's channels.
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