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What is a power of attorney, and how do you make one?

STATEState law: each state sets how a power of attorney is signed, what the agent may do and when it ends. Examples from California, Texas, Florida and New York.Checked by the Justice legal team against official sources · Last reviewed

Key points

Signing
A notary or two witnesses in California, acknowledgment before an officer such as a notary in Texas, and two witnesses plus acknowledgment in Florida and New York.
Durable
In California, Texas and Florida, a power of attorney keeps working after the principal loses capacity only if it says so. In New York, it is durable unless it says otherwise.
Duties
The agent is a fiduciary: the principal's money must be managed for the principal's benefit, kept separate, and recorded.
Ends
A power of attorney ends when the principal dies. Social Security and VA benefits need a separate appointment from the agency.

A power of attorney (POA) is a written document that lets one person, called the agent, make decisions or take actions for another person, called the principal. The agent is also called the attorney-in-fact, which doesn't mean a lawyer: in Florida, for example, the agent must be a person 18 or older or a financial institution with trust powers. There is no single national rule: each state's law decides how a power of attorney is signed, what the agent may do and when it ends.

Below: the types of power of attorney, how to make one and which forms exist, the rules side by side in California, Texas, Florida and New York, what an agent can and can't do, why Social Security, VA benefits and federal taxes need their own paperwork, when a power of attorney ends, and when to get a lawyer, each with its official sources.

Types of power of attorney: general, limited, durable, springing and medical

The names overlap, and one document can be more than one type. The main ones:

  • General. Gives the agent broad rights to act for the principal. In California, a power of attorney can cover all lawful subjects or only the ones it names, including property and personal care.Texas State Law Library · Cal. Prob. Code § 4123
  • Limited, or special. Gives the agent the right to do specific things only. One example is the Texas DMV's limited power of attorney for buying or transferring the title to a described motor vehicle.Texas State Law Library
  • Durable. Keeps working if the principal later loses capacity. In California, Texas and Florida, the document needs words saying so; in New York, a power of attorney is durable unless it expressly says it ends on incapacity. One that isn't durable ends when the principal becomes incapacitated.Cal. Prob. Code §§ 4124, 4155 · Tex. Est. Code § 751.0021 · Fla. Stat. §§ 709.2104, 709.2109 · N.Y. Gen. Oblig. Law §§ 5-1501A, 5-1511
  • Springing. Takes effect later, at a set time or on an event such as the principal's incapacity. California and Texas allow this. In Florida, a power of attorney that says it takes effect at a future date or event is ineffective, with narrow exceptions such as one signed before October 1, 2011.Cal. Prob. Code § 4030 · Tex. Est. Code § 751.0021 · Fla. Stat. § 709.2108
  • Health care. A separate document names someone to make medical decisions: a power of attorney for health care, part of an advance health care directive, in California; a medical power of attorney in Texas; a health care surrogate in Florida; and a health care proxy in New York. The Texas and New York statutory financial forms say they don't cover health care decisions.Cal. Prob. Code §§ 4671, 4701 · Tex. Health & Safety Code § 166.164 · Tex. Est. Code § 752.051 · Fla. Stat. § 765.202 · N.Y. Gen. Oblig. Law § 5-1513 · NY Dept. of Health
Tip. Florida is different. A durable power of attorney there can also give the agent authority to make health care decisions, but only if that authority is specifically granted in it.

How to make a power of attorney

  1. Choose your agent, and a backup. The Texas statutory form tells you to select someone you trust. Texas lets you name successor agents who act if the first agent resigns, dies, becomes incapacitated or declines to serve.
  2. Decide what the agent can do. You can give broad authority or list specific powers. On the Texas statutory form, you initial each power you grant, or one line for all of them. Some powers must be granted expressly, such as making gifts, creating or changing a trust, and changing beneficiary designations or survivorship rights.
  3. Use your state's form, if it has one. California has a Uniform Statutory Form Power of Attorney, Texas a statutory durable power of attorney, and New York a statutory short form. The Texas form is not exclusive: other forms may be used. In New York, any power of attorney must substantially follow the short form's caution to the principal and its information for the agent.
  4. Sign it the way your state requires. California: dated, and acknowledged before a notary or signed by two adult witnesses (the agent can't be one). Texas: signed and acknowledged; the Texas State Law Library notes that a notary is needed for the statutory form. Florida: signed in front of two witnesses and acknowledged before a notary. New York: signed, initialed and dated, acknowledged, and witnessed by two people who aren't agents or gift recipients; the agent signs too.
  5. Record it if it's used for real estate. In Texas, a durable power of attorney used for a real property deal whose document will be recorded, such as a deed or mortgage, must itself be recorded with the county clerk no later than 30 days after that document is filed. California's warning notice says one that may affect real property should be notarized so it can easily be recorded.
  6. Give copies to the people who need them. In Texas, a photocopy or electronically sent copy of a durable power of attorney generally has the same effect as the original.
Watch out. Home equity loans in Texas. The statutory form says that for your agent to sign home equity loan documents for you, you must sign the power of attorney at the office of the lender, an attorney or a title company.

Power of attorney rules in California, Texas, Florida and New York

StateThe law and the formHow it must be signedDurable?Health care decisions
CaliforniaProbate Code, Division 4.5 (Powers of Attorney). Uniform Statutory Form Power of Attorney in § 4401. Prob. Code §§ 4022, 4401Dated and signed, then acknowledged before a notary or signed by two adult witnesses; the agent can't be a witness. §§ 4121, 4122Only with durable wording, such as that it isn't affected by later incapacity. § 4124Separate power of attorney for health care (advance health care directive): a notary or two qualified witnesses. §§ 4671, 4673, 4701
TexasDurable Power of Attorney Act, Estates Code Title 2, Subtitle P. Statutory durable power of attorney in § 752.051; other forms allowed. Est. Code §§ 752.003, 752.051Signed by the principal and acknowledged before an officer authorized to take acknowledgments. § 751.0021Only with durable wording; it can also say it begins on incapacity. § 751.0021Separate medical power of attorney: two qualified witnesses or a notary. Health & Safety Code §§ 166.154, 166.164
FloridaFlorida Power of Attorney Act, Chapter 709, Part II. Fla. Stat. § 709.2101Signed by the principal and two witnesses, and acknowledged before a notary. § 709.2105Only with durable wording. One meant to start later is generally ineffective. §§ 709.2104, 709.2108Separate health care surrogate designation, signed before two adult witnesses; a durable power of attorney can grant health care authority expressly. §§ 765.202, 709.2201
New YorkGeneral Obligations Law, Article 5, Title 15. Statutory short form in § 5-1513. Gen. Oblig. Law §§ 5-1501B, 5-1513At least 12-point type; signed, initialed and dated; acknowledged and signed by two witnesses; the agent signs too. § 5-1501BDurable automatically, unless it expressly says it ends on incapacity. § 5-1501ASeparate health care proxy: two adult witnesses, no lawyer or notary needed. NY Dept. of Health

These are the statutes' basic rules; a particular document can add its own terms. Other states set their own rules: start with your state's laws or your state court's self-help website.

What an agent can and can't do

An agent is a fiduciary. The federal Consumer Financial Protection Bureau's guide for agents says the law requires the agent to manage the principal's money and property for the principal's benefit, not the agent's, and lists four basic duties:

  • Act only in the principal's best interest.
  • Manage the principal's money and property carefully.
  • Keep the principal's money and property separate from your own.
  • Keep good records.
  • California. An attorney-in-fact has a duty to act solely in the interest of the principal and to avoid conflicts of interest.Cal. Prob. Code § 4232
  • Texas. An agent who accepts the appointment is a fiduciary, must account for actions taken, and must timely inform the principal of each action.Tex. Est. Code §§ 751.101, 751.102
  • Florida. An agent must act in good faith and within the authority granted, and keep a record of all receipts, disbursements and transactions. General wording, such as authority to do all acts the principal can do, grants no authority: each power must be specific.Fla. Stat. §§ 709.2114, 709.2201(1)
  • New York. An agent must follow the principal's instructions or, without instructions, act in the principal's best interest; avoid conflicts of interest; keep the principal's property separate; and keep a record of all transactions.N.Y. Gen. Oblig. Law § 5-1505

Some powers must be granted expressly. In California, Texas and Florida, an agent can create or change a trust, make gifts, or create or change survivorship rights or beneficiary designations only if the power of attorney expressly grants that authority. In Florida, the principal must also sign or initial next to each of those powers.

Things a Florida agent may not do under the state's law include voting in a public election for the principal and making or revoking the principal's will.

Watch out. Think an agent is misusing someone's money? The CFPB's guide says to call local adult protective services or the police or sheriff. To find adult protective services, call the Eldercare Locator at 1-800-677-1116.

Social Security, VA benefits and federal taxes

A power of attorney under state law doesn't by itself let an agent handle certain federal matters:

  • Social Security and VA benefits. The CFPB's guide tells agents they cannot manage a principal's government benefits, such as Social Security or VA benefits, without a separate appointment from the agency, for example as a representative payee or a VA fiduciary.Consumer Financial Protection Bureau
  • VA fiduciaries. When VA determines that a beneficiary can't manage their financial affairs, it appoints a fiduciary, normally chosen by the beneficiary, after an investigation that may include a criminal background check and a credit report review.U.S. Department of Veterans Affairs
  • Federal taxes. To have someone represent you before the IRS, the IRS uses its own Form 2848, Power of Attorney and Declaration of Representative. The person you authorize must be eligible to practice before the IRS.Internal Revenue Service

When a power of attorney ends, and how to revoke it

In California, Texas, Florida and New York, a power of attorney or the agent's authority ends when:

  • The principal dies, apart from narrow exceptions set by statute in California. After that the agent can't keep paying bills: the estate is handled by the person named in the will or a personal representative the court appoints, sometimes through probate.
  • The principal revokes it. The New York form says you can do so at any time, as long as you are of sound mind.
  • The principal becomes incapacitated, if it isn't durable.
  • Its purpose is accomplished, or its own terms end it.
  • The agent dies, resigns or can't serve, and no co-agent or successor agent takes over.
  • Divorce. If the agent is the principal's spouse: in Texas, a divorce or annulment ends the agent's authority unless the document says otherwise; in Florida, filing for divorce, annulment or legal separation ends it unless the document says otherwise; in California, a dissolution or annulment ends it as Probate Code § 4154 provides. See Family & divorce.Cal. Prob. Code § 4152(a)(8) · Tex. Est. Code § 751.132 · Fla. Stat. § 709.2109(2)(b)
  • A guardian. In Texas, once a permanent guardian of the principal's estate qualifies, the agent's powers are automatically revoked unless the court orders them only suspended. In Florida, starting a court case over the principal's capacity generally suspends the power of attorney, with exceptions when the agent is a close family member.Tex. Est. Code § 751.133 · Fla. Stat. § 709.2109(3)
  • How to revoke. In California, the principal can tell the agent, orally or in writing, that the authority is revoked. In Florida, revocation is made in a later power of attorney or another writing signed by the principal, and signing a new power of attorney doesn't by itself revoke an earlier one. The CFPB's guide says the principal should tell the people or businesses the agent dealt with.Cal. Prob. Code § 4153 · Fla. Stat. § 709.2110 · CFPB
Tip. Acting before you knew it ended. In Texas and Florida, an agent or another person who acts in good faith without knowing that the power of attorney or the agent's authority has ended is protected: the act still binds the principal, unless it is otherwise invalid.

Do I need a lawyer for a power of attorney?

The statutory forms are written so people can use them, and California requires printed durable power of attorney forms sold for use without a lawyer to carry warning notices. Those notices, and the Texas form, still point you to legal help: California's says to get the assistance of an attorney or other qualified person if you don't understand the document, and the Texas form says to obtain competent legal advice if you have questions about the powers. New York's Department of Health says a health care proxy needs no lawyer or notary, just two adult witnesses.

Consider talking to a lawyer or a legal aid office if the power of attorney will be used for real estate or a Texas home equity loan, if you want the agent to make gifts or change trusts or beneficiaries, if family members disagree, or if there is a question about the principal's capacity. If you have been named as an agent, the CFPB's free guide for agents explains the job.

Find a lawyer or free legal aidLegal aid and state bar referral services, with first-consultation prices.Family & divorceDivorce, custody, support and prenups. A divorce can end a spouse's authority as agent.CFPB: Managing someone else's moneyFree federal guides for people named in a power of attorney.California Probate Code § 4121What makes a power of attorney legally sufficient in California.Texas Estates Code, Chapter 752The Texas statutory durable power of attorney form, in full.New York Health Care ProxyThe New York Department of Health's form, with instructions in many languages.

Common questions

What is a power of attorney?

A written document that lets one person, the agent, make decisions or take actions for another, the principal. It can be broad or limited to specific tasks, and it can cover money and property or, in a separate document, health care. Each state sets the rules for signing it and for what the agent may do.

What is a durable power of attorney?

One that keeps working if the principal later loses capacity. In California, Texas and Florida it must contain words saying so, such as that it is not affected by the principal's later incapacity. In New York, a power of attorney is durable unless it expressly says it ends on incapacity.

Where can I get a power of attorney form?

California, Texas and New York write a form into their laws: California's Uniform Statutory Form Power of Attorney, the Texas statutory durable power of attorney and the New York statutory short form. Health care has separate forms, such as California's advance health care directive and New York's health care proxy from the Department of Health. For federal tax matters, the IRS uses Form 2848.

What paperwork makes a power of attorney valid?

It depends on the state. California: dated, signed, and notarized or signed by two adult witnesses. Texas: signed and acknowledged before an officer such as a notary. Florida: signed in front of two witnesses and notarized. New York: signed, initialed and dated, acknowledged, witnessed by two people, and signed by the agent too. See the state-by-state comparison.

What laws govern a power of attorney?

Mostly state law: California's Probate Code, the Texas Durable Power of Attorney Act in the Estates Code, the Florida Power of Attorney Act and New York's General Obligations Law. Federal agencies add their own rules: Social Security and VA benefits need a separate appointment such as a representative payee or VA fiduciary, and the IRS uses Form 2848.

Do I need a lawyer for a power of attorney?

The statutory forms are written so people can complete them, and California requires printed forms sold for use without a lawyer to carry warning notices. The Texas form says to obtain competent legal advice if you have questions, and legal help is worth considering for real estate, gifts, trusts or family disputes. New York's health care proxy needs no lawyer or notary. See Find a lawyer or free legal aid.

Official sources

  1. Texas State Law Library: Powers of Attorney, general information (definition, general and limited powers) sll.texas.gov
  2. Texas State Law Library: Durable Power of Attorney (what it does, when it ends, forms) sll.texas.gov
  3. California Probate Code § 4014: attorney-in-fact (agent) leginfo.legislature.ca.gov
  4. California Probate Code § 4022: power of attorney, durable or nondurable leginfo.legislature.ca.gov
  5. California Probate Code § 4030: springing power of attorney leginfo.legislature.ca.gov
  6. California Probate Code § 4121: when a power of attorney is legally sufficient (date, signature, notary or two witnesses) leginfo.legislature.ca.gov
  7. California Probate Code § 4122: requirements for witnesses leginfo.legislature.ca.gov
  8. California Probate Code § 4123: what a power of attorney may cover leginfo.legislature.ca.gov
  9. California Probate Code § 4124: durable power of attorney wording leginfo.legislature.ca.gov
  10. California Probate Code § 4128: warning notices on printed durable power of attorney forms leginfo.legislature.ca.gov
  11. California Probate Code § 4152: events that end an attorney-in-fact's authority leginfo.legislature.ca.gov
  12. California Probate Code § 4153: revocation of an attorney-in-fact's authority leginfo.legislature.ca.gov
  13. California Probate Code § 4155: a nondurable power of attorney ends on incapacity leginfo.legislature.ca.gov
  14. California Probate Code § 4232: duty to act solely in the principal's interest leginfo.legislature.ca.gov
  15. California Probate Code § 4264: acts that need express authority (trusts, gifts, beneficiaries) leginfo.legislature.ca.gov
  16. California Probate Code § 4401: the statutory form power of attorney leginfo.legislature.ca.gov
  17. California Probate Code § 4671: power of attorney for health care leginfo.legislature.ca.gov
  18. California Probate Code § 4673: signing an advance health care directive (notary or two witnesses) leginfo.legislature.ca.gov
  19. California Probate Code § 4701: statutory advance health care directive form leginfo.legislature.ca.gov
  20. Texas Estates Code, Chapter 751: durable powers of attorney (requirements, duties, termination, recording) legis.texas.gov
  21. Texas Estates Code, Chapter 752: statutory durable power of attorney form (§ 752.051) legis.texas.gov
  22. Texas Health and Safety Code, Chapter 166: medical power of attorney (§§ 166.154, 166.164) legis.texas.gov
  23. Florida Statutes § 709.2101 (2026): Florida Power of Attorney Act (short title) flsenate.gov
  24. Florida Statutes § 709.2102 (2026): definitions (agent, durable, power of attorney) flsenate.gov
  25. Florida Statutes § 709.2104 (2026): durable power of attorney wording flsenate.gov
  26. Florida Statutes § 709.2105 (2026): who can be an agent; signing, two witnesses and a notary flsenate.gov
  27. Florida Statutes § 709.2108 (2026): when a power of attorney is effective (springing powers) flsenate.gov
  28. Florida Statutes § 709.2109 (2026): termination or suspension flsenate.gov
  29. Florida Statutes § 709.2110 (2026): revocation flsenate.gov
  30. Florida Statutes § 709.2114 (2026): agent's duties flsenate.gov
  31. Florida Statutes § 709.2201 (2026): authority of agent and what an agent may not do flsenate.gov
  32. Florida Statutes § 709.2202 (2026): authority that requires the principal's separate signature or initials flsenate.gov
  33. Florida Statutes § 765.202 (2026): designation of a health care surrogate flsenate.gov
  34. New York General Obligations Law § 5-1501A: power of attorney not affected by incapacity nysenate.gov
  35. New York General Obligations Law § 5-1501B: creation of a valid power of attorney nysenate.gov
  36. New York General Obligations Law § 5-1505: standard of care and fiduciary duties nysenate.gov
  37. New York General Obligations Law § 5-1511: termination or revocation nysenate.gov
  38. New York General Obligations Law § 5-1513: statutory short form and caution to the principal nysenate.gov
  39. New York State Department of Health: Choosing your health care agent and the Health Care Proxy form health.ny.gov
  40. New York State Department of Health: Health Care Proxy form with instructions (PDF) health.ny.gov
  41. Consumer Financial Protection Bureau: Managing someone else's money, help for agents under a power of attorney (PDF) consumerfinance.gov
  42. U.S. Department of Veterans Affairs: Fiduciary program va.gov
  43. IRS: About Form 2848, Power of Attorney and Declaration of Representative irs.gov
  44. Eldercare Locator (Administration for Community Living) acl.gov
  45. California Courts Self-Help Guide: Guide to property after someone dies (probate) courts.ca.gov
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