Return signed by power of attorney

[GeorgeM]

Can a return signed by daughter having power of attorney be filed?

[Margaret CPA in OH]

If the POA is general and authorizes such actions, I believe so. I have a client with MS that is totally incapacitated. Her long time partner has POA and I always include a copy with her returns. For about 10 years this has not been a problem.

[David1980]

If you're efiling, the POA needs to be mailed in with the 8453.

[jainen]

>>Can a return signed by daughter having power of attorney be filed?<<

According to the instructions to Form 1040, "you must have a power of attorney that specifically authorizes the representative to sign your return." Most general Power of Attorney forms do not SPECIFICALLY authorize tax signatures. The IRS doesn't seem to challenge many, but that is the rule that you are supposed to be following.

By the way, why can't the taxpayer sign her own return? If she is no longer competent, a general power of attorney ceases to be valid for ANY purpose anyway. In other words, better paper file this one, 'cause as a professional you probably can't accept the daughter's signature.

[Pacun]

By the way, why can't the taxpayer sign her own return? If she is no longer competent, a general power of attorney ceases to be valid for ANY purpose anyway. In other words, better paper file this one, 'cause as a professional you probably can't accept the daughter's signature.

I know Jainin has reasons why it should not be efiled. If you know that the person cannot sign and the return will be signed by the person with the power of attorney, from the preparer's angle, what difference does it make if it is paper filed or efiled?

[David1980]

I know Jainin has reasons why it should not be efiled. If you know that the person cannot sign and the return will be signed by the person with the power of attorney, from the preparer's angle, what difference does it make if it is paper filed or efiled?

If you sign the return as paid preparer and give it to the taxpayer to do whatever, you don't need the signature. No 8879 to keep, etc... What they do with it once you give it to them is between them and the IRS. When you are acting as ERO however, your responsibility is to keep the signed 8879 - suddenly you are responsible for that. This is one reason people don't like efiling, and increases your responsibilities.