How Does Power of Attorney Sign Federal Return? Form 2848?

Question

Never had this situation come up before...I have an 80 year old man who designated his son as his power of attorney. Can the son just sign the federal return or do they need to sign form 2848? 2848 appears to be more for lawyers. It will be difficult to get the elderly man to sign again, he is in very poor health.
Thanks for your help!

Answer 1

From 2848 is the IRS version of a power of attorney. As I read the rules, a form 2848 would have to be attached to the 'Normal POA' but I don't think it has to be signed if the non-IRS POA meats the requirements of the IRS.

Non-IRS powers of attorney. The IRS will accept a non-IRS power of attorney, but a completed transmittal Form 2848 must be attached in order for the power of attorney to be entered on the Centralized Authorization File (CAF) system. For more information, see Processing a non-IRS power of attorney, later.

If you want to use a power of attorney document other than Form 2848, it must contain the following information.

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Your name and mailing address.
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Your social security number and/or employer identification number.
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Your employee plan number, if applicable.
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The name and mailing address of your representative.
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The types of tax involved.
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The federal tax form number.
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The specific year(s) or period(s) involved.
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For estate tax matters, the decedent's date of death.
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A clear expression of your intention concerning the scope of authority granted to your representative.
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Your signature and date.

You also must attach to the non-IRS power of attorney a signed and dated statement made by your representative. This statement, which is referred to as the Declaration of Representative, is contained in Part II of Form 2848. The statement should read:

1.

I am not currently under suspension or disbarment from practice before the Internal Revenue Service or other practice of my profession by any other authority,
2.

I am aware of the regulations contained in Treasury Department Circular No. 230 (31 CFR, Part 10) concerning the practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, and others,
3.

I am authorized to represent the taxpayer(s) identified in the power of attorney; and
4.

I am authorized to practice before the Internal Revenue Service as an individual described in 26 CFR 601.502(b).

Answer 2

Your story is confusing. Are your grandparents still alive? Too many pronouns. A power of attorney gives you the right to sign contracts on someone's behalf while they are alive. It lets you access their bank accounts. It expires with death. Executors can't stop you from contesting the will. The question is, will the grandparents still have anything when they die. A Power of attorney can be revoked. You can just tear it up, or sign a document revoking it and giving someone else power of attorney.

Answer 3

Federal Form 2848

Answer 4

From Publication 17

Unable to sign. If the taxpayer is mentally incompetent and cannot sign the return, it must be signed by a court-appointed representative who can act for the taxpayer.

If the taxpayer is mentally competent but physically unable to sign the return or POA, a valid “signature” is defined under state law. It can be anything that clearly indicates the taxpayer's intent to sign. For example, the taxpayer's “X” with the signatures of two witnesses might be considered a valid signature under a state's law.

http://www.irs.gov/publications/p17/ch01.html#d0e6062

Answer 5

amazed that I found this topic already answered! It is like you've read my thoughts!