Power of Attorney (POA)
In Kentucky, A power of attorney (POA) is a document that allows you to appoint a person or organization to manage your affairs if you become unable to do so.
If you will be represented by a third party, whether in person or by correspondence, you must file a power of attorney specifically authorizing the individual to represent you or your organization. Kentucky Form 20A100 “Declaration of Representative” is used for this purpose. IRS Form 2848, “Power of Attorney and Declaration of Representative”, is also acceptable for income tax purposes.
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