Individual unable to sign tax return

I assume this is a Durable Power of Attorney?

I have seen situations where the IRS insists the POA contain a Tax Powers section, explicitly granting the power to sign tax returns, etc.

If you plan to efile and have the POA sign the 8879, IRS requires that a copy of the POA be attached to form 8453 and mailed to Austin. And the

If she can make a mark, see the 1040 instructions-- she can make her "mark" and witnesses can sign attesting so.

Assuming the POA is valid for tax purposes - and YOU may want to have your attorney look it over - I'd have the son sign the e-file authorization forms, keep a copy of the POA on file and e-file the returns in question.

I would not, I repeat NOT, send a copy of a POA that was NOT a Form 2848 to the IRS. It will do nothing but tweak their minds.

Gene E. Utterback, EA, RFC, ABA

I completely agree with Gene's post.

Looking at the instructions for Form 2848, it states: "Use Form 2848 to authorize an individual to represent you before give it to your representative, who will retain the document.

the IRS. The individual you authorize must be a person eligible to

practice before the IRS."

What do I do if my elderly dad wants me to file and sign his returns from now on?

My favorite cite on this topic, Pub 947:

"Procedure for perfecting a non-IRS power of attorney.

Under the following conditions, the attorney-in-fact named in your non-IRS power of attorney can sign a Form 2848 on your behalf.

1. The original non-IRS power of attorney grants authority to handle federal tax matters (for example, general authority to perform any acts).
2. The attorney-in-fact attaches a statement (signed under penalty of perjury) to the Form 2848 stating that the original non-IRS power of attorney is valid under the laws of the governing jurisdiction."

Then, you can use the Form 2848 to grant yourself (if you are indeed the durable POA) signature privilege on Line 5, given the correct circumstances.

I think of it as a bootstrap procedure...