Form 2848 Required for E-filed Return Signed by POA?

[MJG CPA]

I see that this year, there is an extra box on the EF Info tab for signers who are personal rep or POA and a requirement to mail Form 2848 with Form 8453 after e-filing.

My client has signed the tax returns for her invalid mother who is in a nursing home for years. Invalid mother can't sign anything.

I'm not understanding who is the signer or the declared representative for Form 2848. Is the taxpayer (invalid mother) supposed to sign this form to authorize the POA to sign the return? Or is the POA (daughter) supposed to sign giving me, the tax preparer, POA over the return? If the taxpayer has no ability to sign for themselves, how are we supposed to get a signature for form 2848?

If the other way, why would IRS force taxpayers to give POA over return to tax preparer?

I don't understand ... :scratch_head:

[taxtrio]

I see that this year, there is an extra box on the EF Info tab for signers who are personal rep or POA and a requirement to mail Form 2848 with Form 8453 after e-filing.

My client has signed the tax returns for her invalid mother who is in a nursing home for years. Invalid mother can't sign anything.

I'm not understanding who is the signer or the declared representative for Form 2848. Is the taxpayer (invalid mother) supposed to sign this form to authorize the POA to sign the return? Or is the POA (daughter) supposed to sign giving me, the tax preparer, POA over the return? If the taxpayer has no ability to sign for themselves, how are we supposed to get a signature for form 2848?

If the other way, why would IRS force taxpayers to give POA over return to tax preparer?

I don't understand ...

Doesn't your client have a Power of Attorney from prior years giving her power over tax matters? That should be sufficient. It should still be in force.

[MJG CPA]

Doesn't your client have a Power of Attorney from prior years giving her power over tax matters? That should be sufficient. It should still be in force.

Client has a legal document assigning POA prepared by attorney (I don't have a copy but could get one), but not a form 2848. Does this mean that I have to send a copy of the legal POA every year with the 8453?

[jainen]

>>It should still be in force.<<

Unless it is a durable power of attorney, it lapsed when the granter became incompetent to handle her own affairs. Deciding if a P.O.A is effective for signing a tax return is practicing law. Don't do it--just prepare the return and only answer questions about the signature in a general way. Document your referral to competent legal counsel.

[Janitor Bob]

>>It should still be in force.<<

Unless it is a durable power of attorney, it lapsed when the granter became incompetent to handle her own affairs. Deciding if a P.O.A is effective for signing a tax return is practicing law. Don't do it--just prepare the return and only answer questions about the signature in a general way. Document your referral to competent legal counsel.

If a taxpayer is filing as a surviving spouse (wife died in 2007), does he check one of these boxes for personal representative or POA.....or just leave them blank.

Who signs the 8879 for the deceased spouse and how?

[Joel]

Just leave them blank. Put the date of death for the spouse on the tab ( same one as birth date ) and the system will put filing as surviving spouse on the signature line and add the date of death entry on the top of page one of the 1040.

Joel