Instructions For Form A-222 printable pdf download

INSTRUCTIONS FOR FORM A-222

A Power of Attorney (Form A-222), or other written authorization,

Examples :

executed by the taxpayer is required by the Wisconsin Department

Individual Income Tax 1989

of Revenue in order for the taxpayer’s representative to perform

Corporation Franchise/Income Tax 1985-1989

certain acts on behalf of the taxpayer and to receive and inspect

Sales Tax - First and Second Quarter 1990

certain tax information. Use of Form A-222 is not mandatory, how-

Withholding Tax - January 1, 1990, until further notice.

Other __ Homestead Credit Claim __ 1989

ever, a substitute form must reflect the information that would be

provided on Wisconsin Form A-222. Photocopies and FAX copies of

Form A-222 are acceptable. The FAX number for the Department of

Part 3b — Limited Power of Attorney

Revenue is (608) 267-0834.

If you wish to have this Power of Attorney apply only to specific

issues, check the appropriate box and complete the line when

The Power of Attorney requirement applies to income, franchise,

provided.

alternative minimum, withholding, gift, state and county sales and

use, inheritance, estate, motor vehicle fuel, general aviation fuel,

Examples :

alcohol beverages, drug, cigarette and tobacco products, and other

Private Letter Ruling

tax matters of individuals, partnerships and corporations, including

Revocation Hearing

(S) corporations, and to recycling fees, property tax deferral loans,

Claim For Refund

and homestead and farmland preservation credit matters.

Complete part 3a even though you are completing part 3b.

When the representative is accompanied by the taxpayer or, if the

taxpayer is a corporation, by an officer or authorized employe of the

Part 4 — Exclusions

corporation, a Power of Attorney is not required for the taxpayer’s

When the taxpayer does not want to grant complete authority to the

representative to inspect confidential information or to represent the

attorney-in-fact, excluded acts should be identified by checking the

taxpayer at conferences. Also, a Power of Attorney is generally not

appropriate box. If you check the “other acts” box, enter the

required for a trustee, receiver, guardian, administrator or executor

excluded acts on the line provided. Do not line out portions of the

of an estate, or a representative appointed by a court.

exclusions listed. All computer generated mailings sent from the

Sales, Withholding, and delinquent tax systems are sent to one

HOW TO COMPLETE FORM A-222

address, to either the taxpayer or to the attorney-in-fact.

Part 1 — Taxpayer Information

Part 5 — Mailing of Notices and Written Communications

For individuals: Enter your name, address, social security

Check the applicable box(es) to have notices and other written

number, and telephone number in the space provided. If a joint

communications addressed and sent to the taxpayer and/or the

return is involved, and you and your spouse are designating the

taxpayer’s attorney-in-fact. If more than one representative is listed

same attorney(s)-in-fact, also enter your spouse’s name and

in Part 2, indicate with an asterisk (*) in front of the name, who should

social security number, and your spouse’s address if different

receive the notices and other written communications. Note: dupli-

from yours. A federal identification number is not required for

cate copies of computer generated sales, withholding, and delin-

individuals.

quent tax notices and other written communications, etc. cannot be

issued due to current system restraints.

For a corporation or partnership: Enter the name, business

address, federal identification number, and telephone number.

Part 6 — Revoking a Power of Attorney

C. For a trust: Enter the name, title, address, and telephone

By filing a new Form A-222 all prior Powers of Attorney filed with the

number of the fiduciary, and the name and federal identification

Department of Revenue for the same matters and years or periods

number of the trust.

are revoked unless specifically stated otherwise on the line pro-

vided.

D. For an estate: Enter the name, title, address, and telephone

number of the decedent’s personal representative, and the

Part 7 — Signature of Taxpayer(s)

name and identification number of the estate. The identification

number for an estate includes both the federal identification

The Power of Attorney form must be signed by the taxpayer; a

number if the estate has one and the decedent’s social security

signature stamp is not acceptable.

number.

Signature of Taxpayer:

For any other entity: Enter the name, business address, federal

For individuals: If a joint return is involved and both hus-

identification number, and telephone number.

band and wife will be represented by the same individual(s),

both spouses must sign the Power of Attorney. If they are

Part 2 — Appointee

to be represented by different individuals, each spouse

Enter the name, address, and telephone number of each individual

may execute his or her own Power of Attorney.

appointed as attorney-in-fact.

For partnerships: All partners must sign unless one partner

is authorized to act in the name of the partnership.

Part 3a — Tax Matters and Years or Periods

In the columns provided, identify the type(s) of tax this Power of

For a corporation, trust ,estate, or any other entity: A

Attorney authorization applies to by checking the appropriate box(es).

corporate officer or person having authority to bind the

Enter your Wisconsin identification number for each type of tax

entity must sign.

checked, and the years or periods for which the Power of Attorney

Date: The Power of Attorney should be dated when signed. The

is granted. The word “All” for taxes or periods is not specific enough.

beginning effective date for department action will be the

The Power of Attorney can be limited to specific reporting period(s)

department’s receipt date and the Power of Attorney will remain

that can be stated in year(s), quarter(s), month(s), etc., or can be

in effect until the department is otherwise notified in writing.

granted for an indefinite period of time. If the matter relates to estate

or inheritance tax, enter the date of the taxpayer’s death instead of

the year or period.

Instructions For Form A-222

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