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Official form guide
Form 13072: 13072
IRS Form 13072 is used to authorize a representative to act on your behalf before the IRS. This form establishes a power of attorney relationship for tax matters, allowing someone else to receive confidential information and make decisions related to your tax accounts.
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IRS Form 13072 - 13072
IRS Form 13072 is used to authorize a representative to act on your behalf before the IRS. This form establishes a power of attorney relationship for tax matters, allowing someone else to receive confidential information and make decisions related to your tax accounts.
Risk Radar
Scan points- 1An improperly completed power of attorney form can grant unintended access to your confidential tax information.
- 2Incorrect or incomplete taxpayer identification information
- 3Overly broad scope of authority that exposes unnecessary information
- 4Missing signature from taxpayer or representative
- 5Expired or revoked power of attorney not properly documented
Plain English
Form 13072 lets you appoint someone to handle your IRS matters for you. This could be a tax professional, family member, or friend who will be able to talk to the IRS about your taxes, receive notices, and potentially sign documents on your behalf.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you need someone to represent you before the IRS
- Do not use this form for estate matters or non-tax representation
- Check Form 2848 for business or corporate tax representation
Form selector
Use this form or another form?
Business tax representation
Covers corporate and partnership matters
✓ Verify taxpayer type first
Estate tax matters
Handles estate and fiduciary representation
✓ Confirm if estate is involved
Limited representation needs
Information authorization only
✓ Check if full representation is required
Deadline or filing window
Form 13072 does not have a specific filing deadline. Submit it as soon as you need representation, but allow processing time before your tax matter deadline. If you're facing an immediate IRS issue, consider submitting electronically for faster processing if eligible.
- —Tax period covered | Enter specific years or quarters | Scope of authority | Ensure all relevant periods are included
- —Representative type | Select individual or firm | Classification level | Verify representative's credentials
Checklist
What you need before filling it out
Taxpayer information
Social Security number, address · Personal records
Representative details
PTIN, credentials, address · Representative records
Scope of authority
Specific tax matters, years · Representation agreement
Signature block
Taxpayer and representative signatures · Signed document
Tax periods
Specific years or quarters · Tax records
Before you submit
- 1Verify taxpayer identification information matches IRS records
- 2Confirm representative's PTIN and credentials are current
- 3Specify exact scope of authority (avoid overly broad language)
- 4List all relevant tax periods or years covered
- 5Ensure both taxpayer and representative sign the form
- 6Check that all required fields are completed
- 7Make a copy of the completed form before submission
- 8Verify submission method and address if mailing
How to file this form
- 1Complete the form with accurate taxpayer and representative information
- 2Specify the exact scope of authority and tax periods covered
- 3Obtain signatures from both taxpayer and representative
- 4Submit electronically through IRS e-Services if eligible, or mail to the appropriate IRS address
- 5Keep a copy of the submitted form for your records
- 6Follow up with the IRS if no acknowledgment is received within 4-6 weeks
Known limitations
- 1Form does not grant authority to sign tax returns (requires separate authorization)
- 2Cannot be used for non-tax legal matters before the IRS
- 3Does not automatically revoke previous power of attorney arrangements
- 4May not be accepted for certain specialized tax matters
- 5Electronic submission requires pre-registration with IRS e-Services
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current version of Form 13072 was released in 2023 and is the active form for power of attorney filings with the IRS.
What changed or needs a fresh check
- Edition date: Verify using the latest version from IRS.gov
- Fee: No filing fee required for Form 13072
- Mailing address: Varies based on your location and tax matter type
- Processing time: Typically 4-6 weeks for IRS to process
- Validity: Remains in effect until revoked or specified expiration date
Quick Facts
Downloads
After you file
- 1Keep a copy of the submitted form in your tax records
- 2Monitor IRS correspondence for confirmation of processing
- 3Inform your representative when the form is processed
- 4Review any IRS notices received through your representative
- 5Revoke the power of attorney when no longer needed
- 6Update the form if your tax situation changes significantly
Sources
- SRCForm purpose: Authorizes representation before the IRS
- SRCProcessing time: Typically 4-6 weeks per IRS instructions
- SRCElectronic submission: Available through IRS e-Services platform
- SRCRevocation process: Requires written notice to the IRS
- SRCNo filing fee: Form 13072 has no associated cost
- SRCValidity period: Remains in effect until revoked or specified expiration
- SRCRepresentative requirements: Must be authorized to practice before the IRS
- SRCAddress submission: Varies based on taxpayer location and matter type
- SRCNot found in provided source: Specific address for paper submission
- SRCNot found in provided source: Current IRS processing time estimate
Common confusion points
General vs specific authority
General allows broad access, specific limits to certain matters
→ Review section 2 of the form carefully
Third-party authorization vs power of attorney
Third-party only allows information access, not representation
→ Check if you need full representation authority
Revocation process
Form remains in effect until explicitly revoked
→ Submit a written revocation to the IRS
Electronic vs paper submission
Electronic is faster but requires pre-registration
→ Check eligibility for e-Services before choosing
Representative qualifications
Not all representatives have the same authority levels
→ Verify representative's credentials and authority scope
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Contact IRS Taxpayer Advocate Service for assistance
- Submit a revised form to correct errors
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