Personal Question

[Terry D EA]

This question is for me personally. I am my mother's POA. The POA is a full general POA. She is getting to the point where she can no longer sign anything including writing a check. I prepare her return each year simply because she does get some investment income that the IRS may question if they don't get a return. With that said, I think I should mail in form 8453 with a copy of the POA. Any other suggestions?

[jklcpa]

That is the requirement if you sign because of the POA.

If she is still competent to understand and can make some sort of mark, you could consider the statement below from Pub 17 to have her sign the e-file forms. If you do that, I'd make up a statement attached to the 8879 for you to keep that has the witnesses names, addresses and signatures, or whatever would be considered valid under your particular state's law.

Unable to sign.    If the taxpayer is mentally competent but physically unable to sign the return or POA, a valid “signature” is defined under state law. It can be anything that clearly indicates the taxpayer's intent to sign. For example, the taxpayer's “X” with the signatures of two witnesses might be considered a valid signature under a state's law.

[Lion EA]

Make sure the POA is specific about signing tax returns, the more detailed the better.  Or, if she's still able to sign at this time, have her sign Form 2848, if that fits your situation.

Is there any issue with being the preparer of a return and also the POA signer?

[easytax]

6 hours ago, Terry D said:

This question is for me personally. I am my mother's POA. The POA is a full general POA. She is getting to the point where she can no longer sign anything including writing a check. I prepare her return each year simply because she does get some investment income that the IRS may question if they don't get a return. With that said, I think I should mail in form 8453 with a copy of the POA. Any other suggestions?

As an aside, is this a durable POA?  (I am not practicing law here, just sharing an idea from my state knowledge).   In PA, a POA unless "durable" can be invalid once the person cannot rescind the document themselves. The durability part  can make it valid until death if need be.

 

 

[Terry D EA]

The attorney who prepared this POA has covered virtually everything. This POA literally allows me to act as though I am her and have control of virtually everything. We had a durable in place and changed it to the one we have now while she is still competent. The attorney required a medical evaluation and had her doctor complete a document attesting to her competency. Just to follow-up with what Judy said, she can make a mark but mostly a signature is really not legible anymore. For selfish reasons, it would be easier for me if I would just sign the return. Saves a lot of hassle.

[Catherine]

3 hours ago, Terry D said:

mostly a signature is really not legible anymore.

If that's the case, just pretend she's a doctor!  

Seriously, I have several clients whose "signatures" are so bad you might think they were done by a two-year old scribbling.  The key point is competence.