Nebraska Form 33, Power of Attorney, is the form a taxpayer files with the Nebraska Department of Revenue (DOR) to appoint someone to represent them in tax matters and to receive their confidential tax information. It is the DOR's power of attorney for state tax proceedings, and it also lets you revoke powers of attorney already on file. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the DOR, and the filing channels are described below.
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What is Form 33?
Form 33, Power of Attorney, is the Nebraska Department of Revenue (DOR) form a taxpayer uses to appoint one or more attorneys-in-fact to represent them before the DOR and to receive confidential tax information for the tax categories, tax matters and tax periods the taxpayer lists.
The DOR's instructions describe an attorney-in-fact as any person or firm acting on behalf of another. The form has space for two appointees and for up to three entries of tax category, tax matter of representation and tax period. Its printed list of authorized acts covers:
- representing the taxpayer in any hearing, determination or appeal;
- entering into any compromise with the DOR;
- executing waivers of restrictions on assessment or collection of tax deficiencies, and waivers of notice of disallowance of a claim for credit or refund;
- executing consents extending the statutory period for issuing a notice of deficiency determination;
- receiving, but not endorsing or collecting, refund checks;
- receiving all notices and written communications about the taxpayer;
- other acts the taxpayer specifies.
The taxpayer strikes through any act that is not granted. The same form also carries a revocation section, Box A or Box B, for powers of attorney already on file.
Form 33 is provided for the taxpayer's convenience. It is not the only form allowed: the DOR honors other properly completed and signed power of attorney authorizations.
Who needs to file Form 33?
Any taxpayer who wants another party to represent them in matters before the Nebraska Department of Revenue, for any tax imposed by Nebraska tax law, must file Form 33 or another appropriate power of attorney. The appointee is called the attorney-in-fact and may be a person or a firm. To name every member of a firm, enter "All members" under Name.
Who signs depends on the taxpayer:
- Individuals: the taxpayer signs. If spouses filed a married, filing jointly return, both sign. If only one spouse signs, the other needs a separate Form 33.
- Partnerships: all partners sign, unless one is duly authorized to act in the partnership's name.
- Corporations and associations: an officer with authority to bind the entity signs and gives an official title.
- Nebraska LLCs: a member of the LLC signs.
- Estates and trusts: the form asks for the fiduciary's name, title and address.
A person may not authorize another party, or themselves, to receive confidential tax information about separate returns filed by their spouse.
When to file Form 33
Form 33 may be filed at any time, but it must be on file with the DOR before the person you name can represent you in matters involving disclosure of confidential tax information. The instructions set no separate due date.
Revocation works the same way. If you want to cancel a power of attorney already on file, check Box A or Box B on a signed Form 33. If you check neither box, all prior powers of attorney stay in force.
Form 33 does not change one mailing rule: notices of deficiency determination and amended notices are always mailed to the taxpayer directly, even when a power of attorney exists, and a copy goes to the attorney-in-fact.
Documents you need
- A separate sheet naming additional attorneys-in-fact when you appoint more than two: names, addresses, zip codes, email addresses and phone numbers.
- For a pass-through entity, a sheet listing owners' names, addresses and Social Security or ID numbers, only if the DOR does not already have them.
- If you check Box A, a list of the attorneys-in-fact whose authority is not revoked (names, addresses, zip codes and the date of the earlier power of attorney), or copies of those earlier powers of attorney.
- A separate signed statement, only if you authorize an act not listed and prefer not to use the space provided on the form.
- A separate Form 33 signed by the other spouse, if only one spouse in a married couple signs and the other also wants to appoint a representative.
How to fill out Form 33
Enter the taxpayer's name and address
Under Taxpayer's Name and Address, write the name, mailing address, city, state and zip code. For a business, use the Business Name and Business Address side.
Enter the taxpayer ID numbers
Enter the Nebraska ID or Social Security Number, and the Federal ID or Social Security Number. An individual must list a Social Security number; if a married, filing jointly return was filed, enter both spouses' numbers.
Name the attorneys-in-fact
Fill in name, title or firm name, address, email and phone for each of up to two appointees. For more than two, attach a separate sheet; to name a whole firm, enter "All members" under Name.
Decide on email contact
An email address means the DOR may contact the taxpayer by email. If you do not want that, write "Opt Out" on the email address line.
Define the scope of representation
Under Tax Category, Tax Matter of Representation and Tax Period, enter the type of tax (such as income or sales and use), a brief summary of the matter, and a specific period. Up to three entries fit on one form.
Strike through powers not granted
Review the bulleted acts and strike through any you do not grant. If several attorneys-in-fact are named, enter the one who receives notices and written communications.
Add other acts if needed
Next to "Perform other acts, specifically:" write a concise, specific statement, or attach a separate signed statement.
Complete the revocation section
Check Box A to revoke all prior powers of attorney except those you list, or Box B to revoke all prior powers of attorney on file. Check neither to leave prior powers in force.
Sign and date the form
Sign, date, print your name and add your email and title if applicable. Corporate officers, partners, members, LLC managers and fiduciaries thereby certify they have authority to sign; both spouses sign a joint filing.
Review and download the completed PDF
Check names, ID numbers, tax periods and struck-through items. Download or print the completed PDF from FillingPDF, add the original signature and send it through one of the channels under How to submit.
How to submit Form 33
You can fax Form 33, mail it, or file it electronically using ShareFile, the DOR's file-sharing system.
- Fax: 402-471-5927.
- Mail: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.
- Electronically: upload a copy of the signed original through ShareFile on the DOR's website.
All powers of attorney must carry the original signature of the individual with authority to sign; the instructions refer to Neb. Rev. Rul. 99-20-1 for signature requirements. Attach any additional sheets the form calls for, such as the list of extra attorneys-in-fact or of prior powers of attorney that remain in effect. If you list an email address, the DOR may contact you by email and sends confidential information by secure email or ShareFile; write "Opt Out" on the email line to decline email contact. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Not striking through powers you do not want to grant. Unless you strike through the notices authorization, the DOR sends notices and written communications to the attorney-in-fact.
- Leaving the tax period vague. Each entry needs a specific year or time period, or "all years" or "all periods".
- Listing more than three tax category entries, or more than two attorneys-in-fact, without attaching the sheet the instructions call for.
- Having only one spouse sign when both want to appoint a representative; a separate Form 33 is needed from the other spouse.
- Checking no revocation box and expecting older powers of attorney to end; if no box is checked, all prior powers of attorney remain in force.
- Checking Box A without listing the attorneys-in-fact who stay in effect, or without the date of the earlier power of attorney.
- Omitting the corporate officer's title, or having someone other than a member sign for a Nebraska LLC.
- Entering an email address when you do not want email contact; write "Opt Out" on that line instead.
- Filing a copy without an original signature behind it; all powers of attorney must contain an original signature.
Frequently asked questions
What is Nebraska Form 33?
Form 33, Power of Attorney, is the Nebraska Department of Revenue form for appointing an attorney-in-fact to represent you in DOR proceedings and to receive your confidential tax information for the tax categories, matters and periods you list.
Do I have to use Form 33 to appoint a tax representative in Nebraska?
No. The DOR instructions say Form 33 is provided for convenience and is not the sole form allowed. The DOR honors other properly completed and signed power of attorney authorizations, but one of them must be filed before anyone can represent you.
How do I file Form 33 with the Nebraska Department of Revenue?
Fax it to 402-471-5927, mail it to Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818, or upload a copy of the signed original through ShareFile on the DOR website. The form must carry an original signature.
When do I need to file Form 33?
It may be filed at any time, but it must be on file before your representative can act on matters involving confidential tax information. The instructions give no separate deadline for it.
Do both spouses have to sign Form 33?
If spouses filed a married, filing jointly return, both must sign. If only one signs, the other needs a separate Form 33, and the named attorney-in-fact is authorized only for the signing spouse. A non-signing spouse can still discuss the joint return.
How do I revoke a power of attorney on file with the DOR?
Check Box A on Form 33 to revoke all prior powers of attorney except those you list, or Box B to revoke all of them, then sign. If you check no box, all prior powers of attorney remain in force.
Will the DOR still send notices to me if I appoint someone?
Notices of deficiency determination and amended notices always go to you directly, with a copy to your attorney-in-fact. For other notices, strike through the receive-notices authorization if you want them sent to you instead of the attorney-in-fact.
Can I fill out Nebraska Form 33 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the DOR and does not file the form; you send it to the DOR by fax, mail or ShareFile, with an original signature.
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