POA

[Lion EA]

Taxpayer with early-onset dementia. Spouse has POA that specifically authorizes her to sign tax returns and speak re tax matters.

Will their returns be eligible for e-filing or will we have to paper file next season?

Do I included a copy of the POA with the return? Or, mail it in separately in advance? Or, something else entirely?

Would it be any different if they use the IRS Form 2848 to authorize the wife to sign for her impaired husband? 

[Jim Oh Bkkr]

I always attach a copy of the POA to the 8879.

[Donnarae]

I keep a copy on file and have them sign as POA. 
“Taxpayer name, by so and so, POA”

[BulldogTom]

1 hour ago, Donnarae said:

I keep a copy on file and have them sign as POA. 
“Taxpayer name, by so and so, POA”

Me too.   Never had is questioned yet, could provide the doc if ever asked.

Tom
Longview, TX

[Lee B]

"Whether the IRS can accept a durable power of attorney in place of a Form 2848 depends in each case on whether the following requirements are met. As a very general starting point, the IRS will accept a durable power of attorney instead of a Form 2848 if the durable power of attorney includes all of the elements specified in IRS procedural regulations at 26 CFR sections 601.501 – 601.509 (reprinted as IRS Publication 216, Conference and Practice Requirements.). See 26 CFR § 601.503(b)(4) (discussing durable powers of attorney). Specifically, the durable power of attorney must include all the elements of section 601.503(a):

Taxpayer’s name and mailing address

Taxpayer’s TIN (i.e., SSN, EIN, etc.)

An employee plan number, if applicable

Name and mailing address of the appointed representative(s)

A description of the matter or matters for which the representation is authorized that must include, as applicable—

Type of tax involved;

Federal tax form number involved;

Specific year(s) or non-annual period(s) involved; and

Decedent’s date of death in estate matters.

“A clear expression of the taxpayer’s intention concerning the scope of authority granted to the…representative(s)."

[Lion EA]

Thank you, all. And, thank you for the above, which I remembered but could not find. Where did you get that cite?

[Catherine]

I have the signer sign "FName LName, under POA" - I've found there isn't room to be legible if there's more than that. Copy of POA stays in client file, not with the 8879.