This article explains power of attorney information for the IRS and state agencies.

IRS

Power of attorney (POA) allows someone to represent a taxpayer in tax matters before the IRS. The representative or designee must be an individual authorized to practice before the IRS, such as a tax professional. To be able to represent a taxpayer, the designee and the person they have POA for must both verify their identity and submit the necessary forms online to the IRS. The representative is not allowed to verify the taxpayer’s identity for them. For steps to verify for the IRS, visit irs.help.id.me.

After the identity of the designee and the identity of the taxpayer have been verified, and the IRS processes the 2848 or 8821 form, the designee is authorized to help or represent the taxpayer with federal tax matters.

State agencies

Some state agencies accept Power of Attorney (POA), allowing you to access another person’s state agency account. 

To do this, you may need to first verify your own identity with ID.me, then follow up with the state department or workforce agency for next steps on using Power of Attorney for the person you are assisting.