Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Frequently Asked Questions from Tax Professionals

10. How can I establish power of attorney for state tax purposes?

Beginning July 1, 2016, the Comptrollerís Office will accept a completed Maryland Form 548 (Power of Attorney) or a completed Maryland Form 548P (Reporting Agent Authorization) as power of attorney forms for Maryland tax purposes.  The Form 548P will replace the federal Form 8655 (Reporting Agent Authorization) as a power of attorney form for Maryland tax purposes. 

The Comptrollerís Office will continue to accept a completed federal Form 2848 (Power of Attorney and Declaration of Representative) or a completed federal Form 8821 (Tax Information Authorization) as power of attorney forms for Maryland tax purposes through December 31, 2016.  Federal Form 8655 (Reporting Agent Authorization) and generic Power of Attorney Forms will not be accepted.

Beginning January 1, 2017, the Comptrollerís Office will only accept the Maryland Form 548 (Power of Attorney) and Maryland Form 548P (Reporting Agent Authorization) as power of attorney forms for Maryland tax purposes.  

Note: The Maryland Form 548 is a power of attorney for tax purposes. This form will not replace a durable power of attorney or any other power of attorney form authorized by Maryland law.

For more information, see Power of Attorney.



 
Links for Tax Professionals FAQs
Taxpayer Assistance
Tax Professionals FAQs
  q1 - How do I know when Maryland will decouple from federal tax law?
  q2 - How do I register for the annual Federal-State Tax Institutes?
  q3 - How can I arrange for a speaker to come talk to my organization?
  q4 - Where can I find Maryland tax laws and regulations?
  q5 - What is the best way to contact you when I have a technical question?
  q6 - Can I obtain Maryland forms on compact disc?
  q7 - How can I set up an electronic funds transfer?
  q8 - Where can I review recent court decisions affecting Maryland tax law?
  q9 - I'm thinking about becoming an e-file provider. How do I get started?
  q10 - How can I establish power of attorney for state tax purposes?
  q11 - Can Maryland fiduciary returns be electronically filed?
  q12 - How does Maryland monitor compliance among tax practitioners?
  q13 - If my clients electronically filed return is rejected and must be filed on paper how do I document this?
  q14 - If my client opts out of electronic filing how do I document this so that there is no penalty under the electronic filing mandate for preparers?
  q15 - How do I submit copies of other states returns with my clients electronic return?
  q16 - How do I submit required attachments with my client's electronic return?
 
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