Yes! You can use AI to fill out Form LGL-001, Power of Attorney

Filers often enter vague information like "All taxes" or "2020-Present" in Part III, instead of the specific tax types and periods required. This happens because they want to grant broad authority but the form requires precision for legal validity. An imprecise submission can be rejected by the DRS or may fail to cover the intended tax issue, requiring a new form to be filed. To avoid this, list each specific tax type (e.g., "Sales and Use Tax," "Personal Income Tax") and the exact years or period ranges (e.g., "01/01/2022-12/31/2023") as separate line items.

A power of attorney is frequently invalidated due to signature errors, such as only one spouse signing for a joint tax matter, or an unauthorized employee signing for a corporation. This occurs due to a misunderstanding of who has the legal authority to bind the taxpayer. An invalid signature renders the entire document void, causing significant delays and preventing the representative from acting. Always ensure that for joint returns both spouses sign, and for entities, an authorized officer, partner, or member signs and includes their title.

Taxpayers sometimes complete and sign the form but neglect to check the boxes in Part II that grant specific authorities, such as the power to "Sign returns" or "Execute waivers." This mistake essentially appoints a representative with no power to perform the necessary actions, defeating the purpose of the form. To prevent this, carefully review each checkbox in Part II and select all authorities you intend to grant your representative for the specified tax matters. This ensures they can fully act on your behalf without needing further authorization.

People frequently confuse which identification number to use, for instance, entering a Social Security Number (SSN) for a corporation or a Federal Employer Identification Number (FEIN) for an individual. This error happens when rushing or being unsure of the entity's filing requirements. Using the wrong identifier will cause the form to be rejected or fail to match with the taxpayer's account at the DRS. Always use the SSN for individuals and sole proprietors, and the FEIN and/or Connecticut Tax Registration Number for business entities, trusts, and estates.

A common error is checking the wrong box for the taxpayer's entity type in Part I, such as a single-member LLC checking "Sole proprietorship" instead of "Limited liability company." This confusion arises from the similarities in how different entities are taxed or operated. An incorrect entity selection can lead to questions about the signatory's authority and cause processing delays. Carefully review the legal structure of the taxpayer and select the precise corresponding box on the form.

Filers may mistakenly enter their representative's address in the taxpayer mailing address section in Part I, thinking it will direct all correspondence to their agent. However, the form instructions explicitly forbid this, as the DRS must maintain the taxpayer's official address of record for official mailings. This error can lead to missed notices and complications in updating official records. Always use the taxpayer's own valid mailing address in Part I and use the checkbox in Part III to designate a representative to receive copies of notices.

When appointing multiple representatives in Part III, filers sometimes check the "Receive copies" box for more than one person, contrary to the form's instruction to "Check one box only." This mistake creates ambiguity for the DRS, which may result in notices being sent to only one representative at random, or processing being delayed while clarification is sought. To ensure clear communication, decide which single representative should be the primary recipient of copied correspondence and check only the box next to their name.

Simple data entry errors, like entering a date as '9-23-23' instead of '09/23/2023' or omitting dashes in a phone number, are extremely common. These mistakes occur from not following the specified format for each field, which can cause the form to be rejected by automated processing systems or lead to data corruption. To avoid this, pay close attention to format examples like (MM/DD/YYYY) or (NNN-NNN-NNNN). AI-powered tools like Instafill.ai can help prevent these errors by automatically formatting data correctly as you fill out the form.

An individual taxpayer filing for themselves sometimes fills in the "Title" field in Part II with something like "Mr." or "Taxpayer," when this field should be left blank. This field is exclusively for individuals signing on behalf of an entity, to specify their official capacity (e.g., "President," "Partner," "Trustee"). This error creates confusion about the filer's status and can slow down verification. Individual taxpayers should always leave the "Title" field empty.

When filing electronically via myconneCT, users must upload a completed LGL-001, but they sometimes upload a blank form or one that hasn't been physically or digitally signed. This happens when they misunderstand that the form must be completed and signed *before* uploading. An unsigned or incomplete form is invalid and will be rejected, halting the power of attorney process. To avoid this, ensure the PDF is fully filled out and properly signed before starting the upload process on the portal. If the form is a non-fillable PDF, a tool like Instafill.ai can convert it into a fillable version to ensure all fields are completed cleanly before printing and signing.