As of January 1st, 2009, the South Carolina Department of Revenue has dropped the requirement of providing a Power of Attorney in order to receive an entity's South Carolina File Number. In order to obtain this information, a preparer will have to state the name of the entity and its FEIN number.
To lessen the volume of calls, SCDOR sent out postcards with stated file numbers to the SC Corporations with a 12/31 year-end in December of 2008. Therefore, checking with your client first for the postcard will decrease the amount of phone call traffic and wait time for SCDOR so that they may help others with different matters.
Even though you are not required to have a Power of Attorney to obtain a file number, you are still required to obtain a Power of Attorney from your client to discuss any other taxpayer information.