Help Center: Power Of Attorney

A POA generally authorizes someone else to handle certain matters, such as finances or health care, on your behalf. Any time a third party (someone other than the taxpayer) is seeking information about a taxpayer’s account, the Oklahoma Tax Commission must have written authorization that allows disclosure to the third party. To appoint a POA, submit Form BT-129 Power of Attorney authorizing the third party to act on the taxpayer’s behalf.

Form BT-129 Power of Attorney authorizes someone to act on the taxpayer’s behalf. An instructional guide for filling out Form BT-129 can be found here. To download the form, visit the Forms page.

You may authorize another individual to represent you before the OTC and/or acquire any tax forms and/or documents that you would be entitled to receive by submitting Form BT-129 Power of Attorney. An instructional guide for filling out Form BT-129 can be found here.

It is not sufficient to list the name of a firm or company; if you would like to designate more than one representative, each authorized representative must be identified by name on Form BT-129 Power of Attorney.

A POA authorizes the listed representative(s) to inspect and/or receive confidential tax information and represent you in matters before the Oklahoma Tax Commission (OTC) for the tax type(s) and period(s) specified on Form BT-129 Power of Attorney. Please be specific when listing tax type(s) and period(s) for which the POA is authorized to represent the taxpayer.  Representatives cannot endorse, negotiate or direct government-issued checks for state tax liabilities into accounts they or their associated firms control. Additionally, this authorization does not include the power to substitute or add another representative, the power to sign returns or the power to execute a request for disclosure of tax return(s) or return information to a third party.

A POA is valid only for the tax type(s) and period(s) specified and remains in effect until it is revoked or withdrawn. Submission of a new POA automatically revokes all earlier POAs on file with the OTC for the same matters, tax type(s) and period(s) covered by the new POA, unless the new POA specifies that the prior POA should remain in effect.

Visit the Forms page to download Form BT-129 Power of Attorney. The completed form can be mailed or electronically submitted via OkTAP.

By mail: Send the completed form to Oklahoma Tax Commission, Oklahoma City, OK 73194. Ensure all fields on the form are completed, including taxpayer and authorized representative information, tax type(s), period(s) and signatures of both the taxpayer and authorized representative. Failure to complete all necessary information may result in rejection of your POA.

Online: Visit OkTAP via oktap.tax.ok.gov and click Access Power of Attorney Portal. The authorized representative may submit an electronic request through the portal to represent a taxpayer. In order to complete the request, the authorized representative will need to enter the taxpayer’s information, including SSN/FEIN and contact information, as well as the representative’s contact information. After the authorized representative submits the request, the taxpayer will receive notification of the request by mail. The taxpayer must accept this request via OkTAP to complete the authorization.

Yes, electronic signatures are permitted on a Power of Attorney.

The authority granted by the check box on an income tax return allows the OTC to speak with the preparer about issues that may arise during the processing of that specific return. This may include:

• Allowing the preparer to provide information which is missing from that return.
• Calling the OTC for information on the processing of that return or the status of a refund or payment(s) associated with that return.
• Responding to certain OTC notices relating to math errors, offsets or return preparation.

Authority is limited to the specific tax type, period of the return and issues related to processing that specific return.

A POA should be used when the taxpayer wants to authorize an individual to receive confidential tax information and represent them before the OTC. A POA is most often required when you want to authorize an individual to represent you in a meeting/call with the OTC, or prepare and file a written response to an OTC inquiry. If discussion about a particular tax year goes beyond the issues of processing a return as described above, a POA is required.

Yes, a Form BT-129 Power of Attorney may be submitted with the names and signatures of both taxpayers who are appointing a representative for a joint tax return. If both spouses are signing the same POA, they can sign on the same signature line.

POA processing time varies depending on the time of year is received. Typically, a POA will be processed in 1 - 2 weeks; however, processing time may increase if the POA is received during peak season.

Written notice is required to revoke a POA. If you previously submitted Form BT-129 Power of Attorney, write “REVOKE” across the top of the page, with a current signature and date, and mail to Oklahoma Tax Commission, Oklahoma City, OK 73194.

If you no longer have a copy of the POA which you wish to revoke, you must send the Oklahoma Tax Commission a written notification  indicating the POA is revoked, listing the tax type(s) and year(s)/period(s), as well as the name and address of each representative whose authority is revoked. If you are completely revoking authority, you may write “remove all years/periods” instead of listing the tax type(s) and year(s)/period(s).

Send a written notice of revocation to Oklahoma Tax Commission, Oklahoma City, OK 73194.

There are several reasons a POA may be invalid. Review the submitted Form BT-129 Power of Attorney to ensure all fields are complete. Common reasons for denial of a POA are:

• Failure to specify the tax type(s) and period(s) for which the taxpayer is granting the authorization
• Incomplete taxpayer or representative identifying information
• Representative signed the POA on both the taxpayer and representative signature lines
• Missing signatures

To ensure accuracy and timely processing, the OTC requires the use of Form BT-129 Power of Attorney to appoint a representative.

To discuss the account of a taxpayer who is deceased, an authorized representative should submit a court order documenting their appointment as the representative. This may include Letters Testamentary, Letters of Administration or other court order documentation appointing the representative to act on behalf of the deceased. If the authorized representative wishes to appoint someone to act on their behalf, they can submit Form BT-129 Power of Attorney. Processing time varies depending on the time of year the documentation is received. Typically, it will be processed in 1-2 weeks; however, processing time may increase if the documentation is received during peak season.

The Oklahoma Tax Commission cannot accept a new Power of Attorney (POA) authorizing an individual to act on behalf of someone who is deceased. If the representative has a POA for the deceased person, it is no longer valid.

Send a copy of your Letters of Administration, Letters Testamentary or court order and mail to Oklahoma Tax Commission, Oklahoma City, OK 73194. Failure to provide all necessary information may result in rejection of your request.