Homepage Blank Nebraska 33 PDF Template

Dos and Don'ts

When filling out the Nebraska 33 form, consider the following guidelines:

  • Do provide accurate taxpayer information, including the name, address, and Social Security or ID numbers.
  • Don't leave any required fields blank. Incomplete information may delay processing.
  • Do clearly designate the attorney-in-fact's name and contact details.
  • Don't forget to strike through any powers that you do not wish to grant to the attorney-in-fact.
  • Do specify all tax categories, tax matters, and tax periods relevant to the authorization.
  • Don't use vague language. Be specific about the acts you authorize.
  • Do ensure all required signatures are obtained before submitting the form.

Common mistakes

  1. Incomplete Information: One of the most common mistakes is not filling out all required fields. This includes the taxpayer's name, address, and identification numbers. Omitting any of these details can lead to delays in processing.

  2. Incorrect Designation of Attorney-in-Fact: Many people fail to accurately designate their attorney-in-fact. It is crucial to provide the correct names and addresses of those authorized to act on behalf of the taxpayer. If there are multiple attorneys, ensure that all are listed correctly.

  3. Failure to Specify Tax Matters: The form requires taxpayers to specify the tax categories and periods for which the power of attorney is granted. A vague or incomplete description can result in confusion and limit the authority of the designated representatives.

  4. Neglecting to Sign the Form: A signature is mandatory for the form to be valid. Without a signature, the form cannot be processed. Additionally, if the taxpayer is married and filing jointly, both spouses must sign the form.

  5. Not Revoking Previous Powers of Attorney: If there are prior powers of attorney on file, failing to properly revoke them can create complications. Taxpayers must clearly indicate whether they wish to revoke all previous powers or only specific ones.

File Specifications

Fact Name Fact Details
Purpose of Form The Nebraska 33 form is used to appoint an attorney-in-fact for representation in tax matters before the Nebraska Department of Revenue.
Governing Law This form operates under the tax laws of the State of Nebraska, particularly in accordance with Nebraska Revised Statutes.
Taxpayer Information Taxpayers must provide their name, address, and either a Social Security number or Nebraska ID number on the form.
Attorney-in-Fact Taxpayers can appoint up to two attorneys-in-fact, with additional names included on a separate sheet if needed.
Authorized Acts The form allows attorneys-in-fact to perform various acts, including representing the taxpayer in hearings and entering compromises with the Department.
Revocation of Powers Taxpayers can revoke prior powers of attorney by selecting either Box A or Box B on the form, specifying which powers remain in effect if necessary.
Filing Instructions The completed form can be filed via email, fax, or mail to the Nebraska Department of Revenue at any time.
Signature Requirements Both spouses must sign if filing jointly. If only one spouse signs, a separate form must be completed by the other spouse.

Misconceptions

Misconceptions about the Nebraska 33 form can lead to confusion regarding its use and requirements. Here are five common misconceptions:

  • Only one attorney-in-fact can be designated. Many believe that only one attorney-in-fact can be named on the form. In reality, the form allows for the designation of multiple attorneys-in-fact. If more than two are needed, additional information can be attached.
  • The Nebraska 33 form is the only way to grant power of attorney. Some taxpayers think that the Nebraska 33 form is the only option available. However, other properly completed and signed power of attorney forms will also be accepted by the Department of Revenue.
  • Submitting the form is time-sensitive. There is a misconception that the form must be filed by a certain deadline. The completed Nebraska 33 form can be filed at any time. It is essential to file it before any designated representative can access confidential tax information.
  • All powers listed on the form must be granted. Some individuals feel obligated to grant all powers listed on the form. Taxpayers can strike through any powers they do not wish to authorize, making it clear which powers are granted and which are not.
  • Only individual taxpayers can use the form. A common belief is that only individual taxpayers can utilize the Nebraska 33 form. In fact, businesses, partnerships, corporations, and estates can also file this form to designate representatives for tax matters.

Listed Questions and Answers

What is the Nebraska 33 form?

The Nebraska 33 form is a Power of Attorney document specifically designed for taxpayers who wish to appoint another individual or entity to represent them in matters before the Nebraska Department of Revenue. This form allows the appointed representatives, known as attorneys-in-fact, to receive confidential tax information and act on behalf of the taxpayer in various tax-related matters.

Who needs to file the Nebraska 33 form?

Any taxpayer who wants to secure representation for tax matters with the Nebraska Department of Revenue must file the Nebraska 33 form. This includes individuals, corporations, partnerships, and estates. If a taxpayer wishes to allow someone else to handle their tax issues, such as audits or appeals, they must complete this form to grant the necessary authority.

When and where should the Nebraska 33 form be filed?

The completed Nebraska 33 form can be filed at any time. It must be submitted to the Nebraska Department of Revenue before the appointed representative can act on behalf of the taxpayer. There are multiple ways to file the form: it can be emailed to rev.poa@nebraska.gov, faxed to 402-471-5608, or mailed to the Nebraska Department of Revenue at PO Box 94818, Lincoln, NE 68509-4818.

What information is required on the Nebraska 33 form?

The form requires several key pieces of information:

  1. The taxpayer's name, address, and identification numbers (Social Security or Federal ID).
  2. The names and addresses of the attorneys-in-fact being appointed.
  3. A clear indication of the tax categories, tax matters, and tax periods for which representation is granted.
  4. Any specific acts that the attorneys-in-fact are authorized to perform.

It is crucial that all information is accurately filled out to avoid any issues with representation.

Can I revoke a previously filed Power of Attorney using the Nebraska 33 form?

Yes, the Nebraska 33 form includes a section for revoking prior Powers of Attorney. Taxpayers can choose to revoke all previous authorizations or only specific ones. To do this, they must check the appropriate box on the form and provide any necessary details about the prior Powers of Attorney that are to remain in effect.

What if I want to authorize acts not listed on the Nebraska 33 form?

If there are specific acts that the taxpayer wishes to authorize that are not included in the standard list on the Nebraska 33 form, they can do so by writing a concise statement in the designated space provided. Alternatively, a separate signed statement can be attached to the form to specify any additional authorizations.

Similar forms

  • IRS Form 2848 (Power of Attorney and Declaration of Representative): This form allows taxpayers to appoint individuals to represent them before the IRS. Similar to the Nebraska 33, it grants authority to receive confidential information and perform specific acts related to tax matters.
  • California Form 3520 (Power of Attorney): This form serves a similar purpose in California, allowing taxpayers to designate representatives for tax issues. Like the Nebraska 33, it includes sections for taxpayer information and the scope of authority granted.
  • Florida Form DR-835 (Power of Attorney): This document allows individuals to appoint representatives for tax matters in Florida. It mirrors the Nebraska 33 in its structure, detailing the authority of the appointed person and requiring signatures from the taxpayer.
  • New York Form POA-1 (Power of Attorney): This form enables taxpayers in New York to authorize representatives for tax-related matters. It shares similarities with the Nebraska 33, particularly in the clarity of the powers granted and the requirement for taxpayer signatures.
  • Texas Form 01-339 (Power of Attorney): In Texas, this form allows taxpayers to appoint representatives for tax purposes. It includes provisions similar to the Nebraska 33, such as the ability to revoke prior powers of attorney and specify the scope of representation.
  • Illinois Form CRT-1 (Power of Attorney): This form is used in Illinois for appointing representatives in tax matters. It resembles the Nebraska 33 by requiring detailed information about the taxpayer and the authority granted to the representative.
  • Ohio Form IT 1040 (Power of Attorney): This document allows Ohio taxpayers to appoint someone to represent them for tax issues. Similar to the Nebraska 33, it outlines the responsibilities of the appointed individual and requires clear identification of tax matters.
  • New York Hold Harmless Agreement: This legal document is crucial for protecting one party from liability in various situations. For more information, visit nydocuments.com/.
  • Pennsylvania Form REV-677 (Power of Attorney): This form enables taxpayers in Pennsylvania to designate a representative for tax matters. Like the Nebraska 33, it specifies the powers granted and includes sections for taxpayer and representative information.

Documents used along the form

The Nebraska 33 form is a Power of Attorney document that allows a taxpayer to designate someone to represent them in tax matters before the Nebraska Department of Revenue. Along with this form, several other documents are often utilized to ensure comprehensive representation and compliance with tax laws. Below is a list of related forms and documents that may be required or helpful in conjunction with the Nebraska 33 form.

  • Form 1040: This is the standard individual income tax return form used by U.S. taxpayers to report their annual income and calculate their tax obligations.
  • Form 1065: Partnerships use this form to report income, deductions, gains, losses, etc., from the operation of a partnership. It is essential for partnerships to file this form annually.
  • Mobile Home Bill of Sale Form: For those engaged in mobile home transactions, the crucial Mobile Home Bill of Sale documentation ensures ownership is legally transferred and recognized.
  • Form 1120: Corporations must file this form to report their income, gains, losses, deductions, and credits. It helps determine the corporation's tax liability.
  • Form 941: Employers use this quarterly form to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks. It is crucial for payroll compliance.
  • Form W-2: Employers provide this form to employees at the end of the year. It reports the annual wages and the amount of taxes withheld, which is necessary for personal tax filings.
  • Form W-9: This form is used to provide taxpayer identification information to entities that will report payments made to the taxpayer. It is often requested by businesses before making payments.
  • Form 2848: This is the IRS Power of Attorney and Declaration of Representative form. It allows taxpayers to authorize someone to represent them before the IRS, similar to the Nebraska 33 form.
  • Form 4506: This form allows taxpayers to request a copy of their tax return or an account transcript from the IRS. It can be useful for verifying past tax filings.

Each of these forms serves a specific purpose in the tax process and may be necessary depending on the taxpayer's situation. Properly completing and submitting these documents can help ensure smooth interactions with the Nebraska Department of Revenue and compliance with federal tax laws.