Updated November 8, 2026. Quick answer: FS Form 5188 appoints an attorney-in-fact to deal with your Treasury securities, savings bonds and savings notes. It is durable: effective until revoked in writing and not affected by the grantor’s later disability or incapacity. The agent cannot move securities into the agent’s own account or make gifts unless the grantor marks Box C, and an agent cannot reissue paper savings bonds. The 2026 revision (OMB No. 1530-0042) is signed in front of a certifying officer and goes to Treasury Retail Securities Services, PO Box 9150, Minneapolis, MN 55480-9150.
What FS Form 5188 does
Treasury’s use statement: “Use this form to appoint and authorize an attorney-in-fact to conduct any and all authorized transactions regarding Treasury securities.” It lists the securities as “Treasury bills, notes, bonds, and TIPS, FRNs, and all series of United States Savings Bonds and Savings Notes”.
The transactions covered: “Authorized transactions may include, but are not limited to, changes of payment information, collection of interest, redemptions, transfers, assignments, purchases by ACH or any other authorized payment method, or reinvestments.” One exception is stated: an attorney-in-fact may not reissue definitive savings bonds. Reissue is requested on FS Form 4000.
This is a Treasury-specific power. A general power of attorney is a different document; see guardianship versus power of attorney and what to do when a bank refuses a power of attorney.
Boxes A, B and C: how much authority is granted
| Box | Authority granted |
|---|---|
| Box A | Relating to the grantor’s own Treasury securities and savings bonds and notes: any transaction Treasury regulations permit an attorney-in-fact to make, including executing tax documents. It does not include transfers to the agent or gifts to others. |
| Box B | The same powers over securities belonging to a trust, probate estate, guardianship, conservatorship, custodianship or similar estate for which the grantor is or may later be the appointed fiduciary. |
| Box C | In addition to A or B, the right to make gifts to others and to make transfers, for consideration or as a gift, to the attorney-in-fact. |
The notice on the form is blunt: “The attorney-in-fact is not permitted to transfer securities to an account in his or her own name unless the grantor marks Box C.” Box C “will authorize the attorney-in-fact to make transfers of your Treasury securities without limitations.”
Treasury also warns “This form gives the individual or organization you name as attorney-in-fact broad powers to handle your securities and/or securities for which you are acting on the owner’s or entitled party’s behalf as fiduciary. If you have questions about these powers, you should seek professional legal advice before signing this form.”
Term, durability and revoking it
“This is a durable power of attorney that will not be affected by the grantor’s subsequent disability or incapacity.” “This power is effective until it is revoked in writing.”
The instructions put the notice duty on the people involved: “It is the responsibility of the grantor or the attorney-in-fact to notify us of changes or revocations to this power of attorney. Changes or revocations must be in writing (notarized or certified) and sent to the Bureau of the Fiscal Service.”
Treasury also disclaims liability: “The Bureau of the Fiscal Service will not be liable for any loss, cost, or expense that you may incur as a result of transactions made by the attorney-in-fact appointed.”
When the grantor is an organization or a trustee
“If the grantor is an organization, submit a resolution authorizing the appointment of an attorney-in-fact.” “FS Form 1010 (available at www.treasurydirect.gov) may be used for this purpose.”
For a trustee grantor, Treasury asks for three excerpts of the trust instrument: the page showing the name and date of the trust, the page showing the trustee’s authority to appoint an agent or attorney-in-fact, and the signature page.
Signature, certification and mailing
Item 4: “You must sign the form in ink, print your name, and provide your home address, account number (for Legacy Treasury Direct, TreasuryDirect, or HH/H), Taxpayer Identification Number (Social Security Number or Employer Identification Number), daytime telephone number and your e-mail address.” The signature must be certified in front of an authorized certifying officer using an official seal or stamp of a financial institution (Signature Guaranteed, Endorsement Guaranteed, Corporate, or Issuing or paying agent), or the seal or stamp of a Treasury-recognized Signature Guarantee Program or other Treasury-approved Medallion Program.
“Only original signatures will be accepted (stamped signatures are not acceptable).” “This form will not be accepted with alterations or corrections.”
Send the form without its instruction page, and any additional information, to Treasury Retail Securities Services, PO Box 9150, Minneapolis, MN 55480-9150. The form states no processing time, only “We estimate it will take you about 10 minutes to complete this form.”
Common mistakes
- Assuming the agent can move securities into the agent’s own account. That needs Box C, and the form says Box C removes the limits on transfers.
- Expecting the agent to reissue a paper savings bond. The form says an attorney-in-fact may not.
- Revoking the power by telling the agent only. Changes or revocations must be in writing, notarized or certified, and sent to the Bureau of the Fiscal Service.
- Sending the instruction page with the form, or correcting an entry by hand. Treasury will not accept alterations or corrections.
- Signing for an organization or a trust without the resolution or the trust excerpts the form asks for.
Related: guardianship versus power of attorney, a refused power of attorney, and a TreasuryDirect account at death.
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Answer againSources
- FS Form 5188 (Revised April 2026), Durable Power of Attorney for Securities and Savings Bonds Transactions: treasurydirect.gov PDF
- TreasuryDirect, Forms for Savings Bonds (current list of forms): treasurydirect.gov page
Source: the Fiscal Service form and forms list linked above, read on November 8, 2026. General information, not legal or tax advice. Your own facts decide the outcome, and the Bureau of the Fiscal Service, an attorney or a tax preparer is the right place to confirm anything consequential.