Power of Attorney and Declaration of Representative (GEN-58)
Form GEN-58 grants authority to an individual to represent a taxpayer before the Department of Revenue and to receive and inspect confidential tax information, which may include federal tax information. This power of attorney (POA) authorizes the individual(s) named to perform any and all acts you can perform. This includes acts such as signing consents extending the time to assess tax and executing waivers agreeing to a tax adjustment. However, authorizing someone as your power of attorney does not relieve you of your tax obligations.
Form GEN-58 can be completed in either paper or electronic format. Review the options below for submitting the form and choose the one that works best for you.
Taxpayers who prefer to submit a paper version of Form GEN-58 must fill out the form, print it, and have all listed taxpayers and representatives sign the form before submitting it to the Department.
Once the form is signed, it can be uploaded through the online application. Or taxpayers may submit the completed form by mail to NCDOR, PO Box 25000, Raleigh, NC 27640-0005 or fax it to 919-715-1786.
NCDOR recommends uploading the signed form for faster processing.
Form Gen-58 can be completed and submitted online using the electronic form. With this option, each taxpayer and representative will sign the form electronically using DocuSign. No paper form is needed with this option.
After submitting the form electronically:
- Each taxpayer and representative will receive an email from DocuSign requesting an electronic signature.
- Once all required signatures are received then the form will be sent to NCDOR for processing.
- Processing the electronic form can take up to 3 business days.