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New Mexico Tax Power of Attorney (Form ACD-31102), otherwise known as the Taxation and Revenue Department Tax Information Authorization, is a form used to appoint someone, usually a tax attorney or accountant, to represent your tax-related affairs.
To obtain authorization, complete form ACD-31102 Tax Information Authorization Tax Disclosure. The TRD Secretary or Secretarys delegate may disclose information that concerns a Taxpayers return and return information if TRD is presented with a complete Tax Information Authorization form.
A taxpayer can choose to authorize an individual or firm to access their tax information for filing purposes or research purposes by submitting a completed ACD-31102, Tax In- formation Authorization Tax Disclosure. A separate ACD- 31102 is needed for multiple individuals and/or firms.
File Form 8821 to: Authorize any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information verbally or in writing for the type of tax and the years or periods listed on the form.
A New Mexico tax power of attorney form (Form ACD-31102) establishes a legal relationship between the principal and the tax accountant they have hired to file their taxes.
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IRS Definition Tax Information Authorizations (TIAs) allow your appointee to inspect or receive confidential tax information for the tax matters and periods you specify. The appointee of a TIA can be anyone you choose, including family and friends.
To obtain authorization, complete form ACD-31102 Tax Information Authorization Tax Disclosure. The TRD Secretary or Secretarys delegate may disclose information that concerns a Taxpayers return and return information if TRD is presented with a complete Tax Information Authorization form.
Every person who is a New Mexico resident or has income from New Mexico sources. Every person who is required to file a federal income tax return.

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