Frequently Asked Questions About Power of Attorney (GEN-58)

Form GEN-58 is a power of attorney that grants authority to an individual to represent a taxpayer before the North Carolina Department of Revenue and to receive and inspect a taxpayer’s confidential tax information. Form GEN-58 authorizes the representative listed on the form to perform any and all acts the taxpayer can perform unless specifically limited in Section 4 of the Form GEN-58.

Tax information is any information from any source concerning the liability of a taxpayer for a tax. Tax information includes but is not limited to the following:

• Information contained on a tax return, a tax report, or an application for a license for which a tax is imposed.
• Information obtained through an audit of a taxpayer or by correspondence with a taxpayer.
• Information on whether a taxpayer has filed a tax return or a tax report.
• A list or other compilation of the names, addresses, social security numbers, or similar information concerning taxpayers.
   

You can execute a Form GEN-58 by completing the electronic or paper form. We encourage you to submit Form GEN-58 electronically for a fast and secure experience.  A paper version of the form is also available.

Yes. A power of attorney for bankruptcy matters is executed by filing Form GEN-58B. A copy of the form can also be obtained by calling the Department's Forms Line at 1-877-252-3052. Mail Form GEN-58B to North Carolina Department of Revenue, Attn: Bankruptcy Unit, P.O. Box 1168, Raleigh, NC 27602-1168.

A taxpayer may revoke a POA by submitting Form GEN-58R to the Department. The taxpayer may elect to revoke all of the taxpayer’s POAs with the Department or only the POAs for certain tax matters. Form GEN-58R will also revoke the authority granted by the taxpayer under any joint power(s) of attorney. Note that the joint power(s) of attorney will remain in effect for the taxpayer’s spouse until revoked by the spouse.

A taxpayer may also revoke a POA by submitting a copy of the Form GEN-58, re-signed and dated by the taxpayer and writing “Revoke” across the top of the form. Alternatively, a taxpayer may submit a written statement revoking the POA. The written statement must include the taxpayer’s name and ID number, the representative’s name, and must be signed by the taxpayer. The revocation will be effective on the date it is submitted to the Department unless the revocation provides a future date for revocation. 

 

A power of attorney is in effect until the Department receives notice of revocation. If you would like to revoke a power of attorney, please see the previous question.

The Department prefers that Form GEN-58 be filed. However, an alternative form may be filed in lieu of Form GEN-58, provided the form includes all pertinent information requested on Form GEN-58 and specifies that a taxpayer is authorizing the Department to discuss North Carolina state tax matters with the named representative(s).

If a durable or military power of attorney is submitted, please include the following information:

• Name
• Social Security Number(s) and/or Fed Employer ID Number
• Representative’s Name
• Type of Tax
• Year(s) or Period(s)
• Date
• Signature
   

No. The paid preparer exception of the Department's Power of Attorney Policy only authorizes a paid preparer to discuss certain matters relating to a return with the Department. It does not authorize a paid preparer to request a penalty waiver on behalf of a taxpayer. A paid preparer must have a power of attorney on file with the Department in order to request a penalty wavier for a taxpayer.

Yes. An ITIN may be entered in the social security number field, if applicable.

You are not required to use the electronic GEN-58 form.  However, the Department encourages you to use the electronic GEN-58 for faster processing.

The electronic GEN-58 form is compatible with most browsers, including Microsoft Edge, Google Chrome, Mozilla Firefox, and Safari.   

Yes. Security measures are in place to protect your information. Our website and your data are secured with SSL (Secure Socket Layer) with at least 128-bit encryption.

You may list any tax years or periods that have ended as of the date you sign the power of attorney. You may include future tax periods that end no later than 3 years from December 31st of the year you file the Power of Attorney with the Department.

You can include any tax type administered by the Department. Note: The Form GEN-58 must authorize representation for one or more specific tax types (entries for “all taxes,” “state taxes,” or “all types” will not be accepted).
 

You do not need a separate power of attorney for each tax type, but you must list the specific tax types covered by the power of attorney.  See the response to the previous question.   

Yes, the Proof of Authority Document must be signed by the taxpayer if a matter relates to a joint return when one spouse authorizes the other spouse to sign for both.  

You may attach PDF, TIFF or JPEG files.  

If you have not completed the signature process in DocuSign, you do not need to take any action. The GEN-58 will not be submitted to the Department until the signature process is complete.  The DocuSign draft form will expire 30 days from the date the form was submitted.

If you have completed the signature process in DocuSign, you will need to complete and submit a written revocation request to the Department. See FAQ #5 in Section 1 of these FAQs above. 

If you have submitted an electronic GEN-58 with an error, please follow the steps below:

• Immediately contact all parties involved in the signature process and make them aware that the form should not be signed.
• Submit a new electronic GEN-58 with the corrected information.

Once you have clicked the “Submit” button you will be routed to the NCDOR form submission confirmation page if your submission was successful.

The signature process for the GEN-58 utilizes DocuSign to manage the signature process. Once a party has signed the document, DocuSign automatically moves the document to the next party for signature. When all signatures have been obtained, DocuSign sends the final PDF document to each party for their records. In addition, DocuSign electronically sends the signed GEN-58 form to the NCDOR for further processing and validation.

Listed below is the order DocuSign will request signatures for the form GEN-58 once the form has been submitted.

• Primary Taxpayer
• Secondary Taxpayer (if applicable)
• First Representative
• Second Representative (if applicable)
• Third Representative (if applicable)
   

Yes. Once all required signatures have been completed both the taxpayer(s) and the taxpayer representative(s) will be emailed a copy of the completed GEN-58 in a PDF file. The subject line of the email containing the completed GEN-58 will be: “Completed: Please DocuSign: Gen58 Power of Attorney Form.”

Once the electronic GEN-58 form is completed with all required signatures, the Department will process your power of attorney within two business days.

The subject line of the DocuSign signature request email is as follows: “Please DocuSign: Gen58 Power of Attorney Form.”

Yes. Both signatures are required.

No. The person completing the initial form prior to the DocuSign process does not have to be a signatory.

30 days.

If an electronic GEN-58 form expires before you complete the signature process, you will need to start a new submission.

For additional assistance, contact the Customer Service Team, Monday through Friday between the hours of 8:00 am and 4:30 pm EST at 1-877-252-3052.