Form 2827, Power of Attorney, is the Missouri Department of Revenue form on which a taxpayer appoints representatives to handle named state tax matters. You choose the tax types and the periods covered, and each representative signs a declaration of authority. This page lets you fill out the form online on FillingPDF and download or print the completed PDF. The Department publishes the original PDF at dor.mo.gov, and the signed form is sent to the Taxation Division address that matches the tax type.
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What is 2827?
Form 2827, Power of Attorney, is the Missouri Department of Revenue form on which a taxpayer appoints representatives for specified tax types and periods, and each representative declares the authority that qualifies them to represent the taxpayer.
The form has space for four appointed representatives. The taxpayer picks one or more tax types: Cigarette or Other Tobacco Products, Income Tax, Pass-through Entity Tax, Medical and Adult Use Marijuana Tax (which does not cover Local Marijuana Sales Tax), Motor Fuel, Sales or Use, Withholding, or Other. The taxpayer then selects one period option: all tax periods, a tax year or periods, a range of tax periods, or a date of death for estate tax.
A Removal of Power section says what happens to earlier powers of attorney on file with the Department. Each representative declares awareness of Missouri Regulation 12 CSR 10-41.030 and picks one of eight designations, such as a member of the bar, a certified public accountant or an enrolled agent.
For Pass-through Entity Tax, the form can also name an Affected Business Entity Representative. The Department lists a companion document, Form 2827I, Power of Attorney - Instructions for Designating an Affected Business Entity Representative. The Department also lists forms with similar names, such as Form 4054, Power of Attorney, and Form 5086, Secure Power of Attorney. Check the number printed on the form you need.
Who needs to file 2827?
A taxpayer who wants someone to represent them before the Missouri Department of Revenue on specified tax matters completes Form 2827. The taxpayer may be an individual (with a spouse's name and Social Security number when applicable) or a business, including one operating under a DBA. The form also provides for estate tax by date of death.
The taxpayer signs the certification under penalties of perjury, or a person with authority to execute the power of attorney for the taxpayer signs. The form has two taxpayer signature blocks, each with name, title (if applicable), date and telephone number.
Each appointed representative must also sign the Declaration of Representative(s). The representative must be one of the following:
- a member in good standing of the bar;
- a certified public accountant duly qualified to practice;
- an officer of the taxpayer organization;
- a full-time employee of the taxpayer;
- a fiduciary for the taxpayer;
- an enrolled agent;
- a tax preparer;
- another authorized representative or agent.
Regulation 12 CSR 10-41.030 governs who may serve as an attorney-in-fact and what additional documentation may be required.
If Pass-through Entity Tax is selected, members, officers or managers authorized to designate an Affected Business Entity Representative sign the member section on page 3. The Medical and Adult Use Marijuana Tax box does not cover Local Marijuana Sales Tax.
When to file 2827
Complete Form 2827 when you are ready to appoint a representative for the tax types and periods you select. The form prints no due date of its own.
The form also governs earlier powers of attorney. Executing it can revoke every earlier power of attorney on file with the Department, except the ones you list or attach, or you can mark that all earlier powers remain in effect. Decide this before you sign.
If you submit the form in response to an audit, the form says to fax it to (573) 522-6922.
Documents you need
- Copies of earlier powers of attorney and authorizations, if you choose to refer to attached copies instead of writing out whom the earlier power was granted to, its date and address under Removal of Power.
- Additional documentation that Missouri Regulation 12 CSR 10-41.030 may require, depending on who serves as attorney-in-fact; consult the regulation for what applies.
How to fill out 2827
Enter taxpayer identification details
Fill in the Missouri Taxpayer Tax I.D. Number, the Federal Employer I.D. Number or the Taxpayer Social Security Number as applicable, and the taxpayer's name or business name.
Add spouse, DBA and address
Enter the spouse's name (or the business name if a DBA), the spouse's Social Security Number, and the Missouri Charter Number if one applies. Then give the street address, city, state, ZIP code, telephone number and e-mail address.
List the appointed representatives
For each representative, enter the name, address, telephone number and e-mail address. The form has space for four.
Select the tax types
Check each tax type that applies: Cigarette or Other Tobacco Products, Income Tax, Pass-through Entity Tax, Medical and Adult Use Marijuana Tax, Motor Fuel, Sales or Use, Withholding, or Other (write it in).
Choose one period option
Select only one: All Tax Periods, Tax Year or Period(s) Only, Range of Tax Periods, or Date of Death for estate tax. Enter the year, the beginning and ending dates, or the date of death in MM/DD/YYYY format.
Choose the Removal of Power option
Check whether all other powers of attorney on file remain in effect, or whether this form revokes earlier ones except those you specify by grantee, date and address, or by attached copies.
Complete the taxpayer certification
Each signer enters the name, title (if applicable), signature, date in MM/DD/YYYY format and taxpayer telephone number. The signer certifies under penalties of perjury to be the taxpayer or to have authority to sign for the taxpayer.
Complete each Declaration of Representative
For each representative, enter the printed name, signature, date and title, then select a designation number from 1 to 8. Use "Affected Business Entity Representative" as the title for that role.
Add pass-through entity member signatures
If you selected Pass-through Entity Tax, the members, officers or managers authorized to designate the Affected Business Entity Representative complete the member section on page 3.
Review and download the completed PDF
Check that every representative has signed and chosen a designation, that only one period option is marked and that the tax types are correct. Download or print the completed PDF from FillingPDF on white paper and send it as described under How to submit.
How to submit 2827
Form 2827 is mailed to the Missouri Department of Revenue, Taxation Division, at the address for the tax type involved. The block at the end of the form also lists a phone number, fax number and e-mail address for each unit.
- Business Tax: Taxation Division, P.O. Box 357, Jefferson City, MO 65105-0357. Phone (573) 751-5860; fax (573) 522-1722; e-mail [email protected].
- Personal Tax: Taxation Division, P.O. Box 2200, Jefferson City, MO 65105-2200. Phone (573) 751-3505; fax (573) 522-1762; e-mail [email protected].
- Motor Fuel Tax: Taxation Division, P.O. Box 300, Jefferson City, MO 65105-0300. Phone (573) 751-2611; fax (573) 522-1720; e-mail [email protected].
- Cigarette or Other Tobacco Products Tax: Taxation Division, P.O. Box 811, Jefferson City, MO 65105-0811. Phone (573) 751-7163; fax (573) 522-1720; e-mail [email protected].
- Pass Through Entity Tax: Taxation Division, P.O. Box 3080, Jefferson City, MO 65105-3080. Phone (573) 751-5860; fax (573) 522-1721; TTY (800) 735-2966; e-mail [email protected].
- In response to an audit: fax to (573) 522-6922.
The form asks you to print it on white paper only. Send every page that applies, including the member signature page if Pass-through Entity Tax is selected. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Marking more than one period option; the form says to select only one of All Tax Periods, Tax Year or Period(s) Only, Range of Tax Periods, or Date of Death.
- Leaving out a representative's signature; the form states that all appointed representatives must sign the Declaration of Representative(s).
- Not selecting a designation number (1 through 8) in each representative's block.
- Selecting Pass-through Entity Tax without completing the member(s) signature section on page 3.
- Naming an Affected Business Entity Representative without the title "Affected Business Entity Representative", or without a current mailing address, e-mail address and telephone number.
- Assuming the Medical and Adult Use Marijuana Tax box covers Local Marijuana Sales Tax; the form says it does not.
- Skipping the Removal of Power choice, which decides whether earlier powers of attorney stay in effect or are revoked.
- Mailing the form to the wrong Taxation Division P.O. box instead of the one for the tax type, or printing it on colored paper when the form says white only.
- Writing dates in another format; signature and representative dates use MM/DD/YYYY.
Frequently asked questions
What is Form 2827, Power of Attorney, in Missouri?
It is the Missouri Department of Revenue form a taxpayer uses to appoint representatives for specified tax types and periods. Each representative signs a declaration of authority, and the form also states what happens to earlier powers of attorney on file with the Department.
Who can be my representative on Form 2827?
A representative must fit one of the eight designations on the form: a member in good standing of the bar, a CPA, an officer of the taxpayer organization, a full-time employee of the taxpayer, a fiduciary, an enrolled agent, a tax preparer, or another authorized representative or agent. Regulation 12 CSR 10-41.030 gives the details.
Does every representative have to sign Form 2827?
Yes. The form states that all appointed representatives must sign. Each one enters a printed name, signature, date in MM/DD/YYYY format, a designation from 1 to 8 and a title if applicable. The taxpayer also signs the certification under penalties of perjury.
Where do I mail Form 2827?
Mail it to the Taxation Division address for the tax type: P.O. Box 357 for Business Tax, P.O. Box 2200 for Personal Tax, P.O. Box 300 for Motor Fuel, P.O. Box 811 for Cigarette or Other Tobacco Products, or P.O. Box 3080 for Pass Through Entity Tax. All are in Jefferson City, MO. If you submit in response to an audit, fax it to (573) 522-6922.
Can I fill out Form 2827 online?
You can complete the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the Department of Revenue; you send the signed form through the Department's channels.
What happens to my earlier powers of attorney when I file Form 2827?
The Removal of Power section decides it. You mark either that all other powers of attorney on file stay in effect, or that this form revokes all earlier ones except those you list by grantee, date and address, or refer to by attached copies.
What is an Affected Business Entity Representative on Form 2827?
It is a representative designated for Pass-through Entity Tax. The representative signs with the title "Affected Business Entity Representative" and must have a current mailing address, e-mail address and telephone number entered. Members, officers or managers authorized to designate that person sign the member section on page 3.
Does Form 2827 cover Local Marijuana Sales Tax?
No. The Medical and Adult Use Marijuana Tax box carries a note that it does not include Local Marijuana Sales Tax. Use the "Other" line only for matters the form allows, and ask the Department if you are unsure.
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