Surviving Spouse E-File

[JJStephens]

This started as a question but I tried one last thing before I posted it. It worked so I thought I'd pass it along. Kind of an FYI thing.

Taxpayer died in 2010; surviving spouse signed an 8879 and I sent the e-file. It was rejected with this rather cryptic rejection message:

Forms 1040/1040A/1040EZ - When Signed by POA is present, then neither the Surviving Spouse nor Personal

Representative can be significant. Note: An e-filed return can not have two different signature authorities.

I wasn't sure what the 'Signed by POA' was referring to, but I think I figured it out.

As a precaution for possible future use I routinely prep Form 2848 for all my clients. It has never been a problem; all my other e-files have gone through. Anyway, on this particular return I deleted the 2848 and it went through. I suppose the EFC system assumes that the presence of a 2848 automatically means someone else signed the return.

Maybe someone out there has a better understanding of the issues involved here and has a better solution but for the time being whenever I have a surviving spouse return I will prepare the 2848 for the client's signature but then delete it before transmitting the e-file.