New York recently (June 13, 2021) reformed its power of attorney forms. The changes were made to simplify the power of attorney form. The reforms also provide safe-harbor provisions for good-faith acceptance of an acknowledged POA (Power of Assistance). The department of taxation and finance allows taxpayers to have representatives who act on their behalf. For this to happen, you need to send the department a power of attorney document.

New York power of attorney form 2021

A power of attorney form is a legal document that allows an individual to represent another before the department of taxation and finance. The department of finance and taxation has two tax department forms available. They both allow a taxpayer to be represented by someone else in financial matters.

Form ET-14, also known as Estate Tax Power of Attorney, deals with specific tax matters. The form allows an individual to act on an executor’s or administrator’s behalf for an estate tax matter.

Form POA-1, also known as Power of Attorney, deals with specific tax filling periods, tax types, and tax matters. The form allows an individual to perform all tax-related activities on behalf of a taxpayer. Apart from estate-tax related activities, the individual can:

  • Make legally binding decisions on behalf of a taxpayer regarding conciliation conferences, audits, and settlement agreements.
  • Receive confidential data related to the taxpayer’s assessments, fillings, collection of debts, and notices.

New York durable power of attorney form 2021

Suppose a taxpayer lost mental capacity and had filled power of attorney form. Then, the POA will automatically stop being effective. The durable power of attorney form solves this issue.

A durable power of attorney is still effective even after the taxpayer has become mentally incapacitated. Thus, a durable power of attorney is available for finances and medical care, especially for taxpayers who can no longer handle matters independently.

A durable power of attorney short form 2021

In early 2021, the New York Statutory Short Form Power Of Attorney was revised through Assembly Bill A05630A and Senate Bill S888. Some of the significant changes to a power of attorney include:

  • Eliminating the exact wording required in favor of substantially compliant language.
  • Provide safe-harbor provisions for good-faith acceptance of an acknowledged POA
  • Introducing sanctions for those who unreasonably refuse to accept a valid POA
  • Suggested language for permissible modifications is provided in a separate document. The document can then be copied and pasted into the POA form.

New York general power of attorney form 2021

There are many types of power of attorney forms available in New York. The three primary POA forms include special, medical, and general power of attorney. A general power of attorney grants broad legal authority to act on a person’s behalf. It includes filling returns, borrowing money, settling bills, among others. The form was designed to provide an agent with broad powers that don’t require a taxpayer to predict every possible legal scenario in advance.

New York power of attorney requirements

For an individual to complete a valid power of attorney, they must be at least 18 years old. The individual should understand what a power attorney is and the consequences of giving an agent the power to act on their behalf. On top of all this, the principal requires to produce the following documents when creating a power of attorney:

  • The original power of attorney form and its photocopy
  • Valid passport in original with photocopy (first/ last and valid visa page) of the executant’s
  • Two passport size photographs not older than six months
  • ID cars copy of attorney you are creating the POA for

New York power of attorney witness requirements

According to the new POA amendments, the law requires POAs to be witnessed by people who are not named in the document as agents or permissible recipients. Witnesses are mainly required if there are gifts involved. The principal and agent sign the POA in the presence of two witnesses in addition to a notary public.

New York power of attorney statute

In New York, a power of attorney is established under Title 15 of Article 5 of New York’s General Obligations Law. The short statutory form of power of attorney permits an individual (the principal) to designate an agent who will act on the individual’s behalf in personal and financial matters.

Power of attorney New York durable (statutory)

A durable power of attorney permits an Agent to act on behalf of a principal even when the principal becomes mentally incapacitated, unlike regular power of attorney, which automatically becomes ineffective if the principal becomes mentally incapable. New York durable (statutory) POA remains valid during the principal’s lifetime.

What is a durable power of attorney?

If you are looking for a POA that will cover you even when you can no longer handle matters on your own, then durable power of attorney is the best option for you. Durable POA permits an agent to act on behalf of a principal even after they are mentally incapacitated. In addition, the document binds the agent to POA service for the entire principal’s lifetime.

What is a general power of attorney?

General power of attorney refers to the commonly available form of POA. It is a legal document that permits individuals to hire someone who handles their personal and financial issues. For example, the document allows an agent to settle bills, take loans file tax returns, among other personal and financial services.

What is the difference between a general power of attorney and durable power of attorney?

There is a difference between general POA and durable POA. General POA is effective as long as the principal is mentally capable and automatically stops if incapacitated. On the other hand, a durable POA is effective throughout the principal’s entire lifetime. However, for both POA the principal can revoke the agent’s power at any time.

How much does a power of attorney cost in New York

There is no standard cost for setting up a power of attorney, and, as such, prices will vary. Like any professional service you seek, always try to get a few quotes or ask for referrals from friends and family. While the services of a lawyer are optional, the power of attorney document is such an important legal instrument.

However, remember the document grants critical powers to an agent. Therefore, it is wise to get as much individual legal advice as possible before signing a complicated form. As a principal, sometimes you don’t understand the difference between the three power of attorney documents. A lawyer guides the principal through the entire process, ensuring they pick the best option for them.

Do you have any legal questions about power of attorney in New York that I didn’t cover in this guide? Email at or Call 929-533-1811.

This blog post is written for educational and general information purposes only and does not constitute specific legal advice. You understand that there is no attorney-client relationship between you and the blog publisher. This blog should not be used as a substitute for competent legal advice from a licensed professional attorney in your state.

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