Form 1310

[Christian]

A daughter has been handling her parents affairs for many years and has a power of attorney for both of them. Her mother died in February of this year dying intestate. Since the daughter has a power of attorney for her father can she sign as surviving spouse for the couple's refund or will I need to attach a 1310 showing her as the administrator of her mother's estate ?

[jasdlm]

I don't think you need a 1310 when there is a surviving spouse.  Can Father sign, or are you saying daughter is signing for father?  In any case, I don't think you need a 1310.

[jklcpa]

If daughter has only a standard financial POA then daughter hasn't ever been given authority to represent either of them in any tax matters or to sign any returns UNLESS that general POA has the wording that is contained in the IRS' tax POAs.  IF daughter has a tax POA to handle Dad's tax matters for the 2017 tax year, then daughter can sign for him, and jasdlm is correct that the Dad's signature is all that is needed on the return as surviving spouse unless they would be filing MFS for 2017, then daughter would sign deceased mom's return as executrix and need the form 1310. 

Tax POAs can be granted for future years, and if I recall correctly, it can only extend out three future tax years.

[Christian]

It finally occurred to me that she can sign for him and therefore would not need the 1310. I like to cover all the bases and this occurred to me at 6:00 AM this morning. 

[jklcpa]

1 hour ago, Christian said:

It finally occurred to me that she can sign for him and therefore would not need the 1310. I like to cover all the bases and this occurred to me at 6:00 AM this morning. 

You'll have to attach the POA to an 8453 and mail that in.  You should keep these additional points in mind in deciding whether her signature is acceptable or not:

• Does the father's situation meet one of those listed in treas reg sec 1.6012-1(a)(5)? That criteria is listed in pub 947 and the instructions to the 2848.
• If this is a durable POA, does it specifically grant her the function of signing tax returns on his behalf?
• Of if a 2848 is on file granting powers to 2017, in line 5a for other acts authorized, is the box checked for "sign a return"?