Third Party Designee

Sometimes taxpayers want to allow a friend, family member, or other selected person to discuss their tax return with the IRS, for instance, if they will be overseas, or in the case of elderly parents who wish to have an adult child handle their affairs, or if a personal representative (executor) is filing a return for a deceased taxpayer. The designee should:

• Check the Yes box in the Third Party Designee section of the return
• Enter the designee's name, phone number, and any five numbers the designee chooses as his or her personal identification number (PIN)

Volunteer tax preparers must never be designated as the third party designee.

Publication 17 provides details on what the taxpayer is authorizing when designating a third party designee.