Power of Attorney is a written document where the individual making the declaration in the document (also called a principal) designates another person or other agent a variety of powers and duties. The agent then acts for an on behalf of the principal, and has a duty to act in the best interests of the principal, and in accordance with the wishes of the principal.

Any person who is at least 18 years of age can make a Power of Attorney document. A Power of Attorney is not valid until the document has been signed and dated by the principal. There must be present in the document a “notice”, signifying the intention of the principal to appoint the agent, and an “acknowledgement” by the agent, accepting the appointment as agent for Power of Attorney.

Should a signature prove impossible for physical reasons, a mark is made by the principal, and the document is signed by two witnesses who are each at least 18 years of age, in the presence of the principal. The name of the principal is subscribed to the document.

The Powers of Attorney available to the agent vary widely, and may be broad or specific. An example of a specific grant for matters arising before the Pennsylvania Department of Revenue (such as state tax matters)

There are no generic forms for Power of Attorney. Dunlap-Hanna Pennsylvania Forms, at R347.93 DUN, located in the alcove outside the Gates Lab in the southwest corner of the Reading Room, has a variety of Power of Attorney forms at §69.01, 69.03, and 69.06 of Volume 7, Forms of Wills and Trust Agreements.

NOTE: The above information is not intended to be a substitute for legal advice or representation. Consult an attorney if you have questions about how this information relates to your specific situation or circumstance.