Individual unable to sign tax return


C

Cathy

Client is single and not able to sign her tax return because of physical
disability resulting from a stroke. Is it ok to have her son (who has a
valid power of attorney for her) sign the return and then attach a copy
of the power of attorney? The son does not have guardianship or other
legal rights over his mother, just a power of attorney. I have read
things about how to handle a spouse who cannot sign in a married
situation, but I've not found anything so far that talks about an
individual that is single and cannot sign his/her own tax return. If
this is acceptable, I presume the son could sign the Form 8879 if the
return will be e-filed.
Thanks
Cathy in Kansas
 
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A

Arthur Kamlet

Client is single and not able to sign her tax return because of physical
disability resulting from a stroke. Is it ok to have her son (who has a
valid power of attorney for her) sign the return and then attach a copy
of the power of attorney? The son does not have guardianship or other
legal rights over his mother, just a power of attorney. I have read
things about how to handle a spouse who cannot sign in a married
situation, but I've not found anything so far that talks about an
individual that is single and cannot sign his/her own tax return. If
this is acceptable, I presume the son could sign the Form 8879 if the
return will be e-filed.
Thanks
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
8453 has to be included in the efile.


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

Gene E. Utterback, EA, RFC, ABA

Cathy said:
Client is single and not able to sign her tax return because of physical
disability resulting from a stroke. Is it ok to have her son (who has a
valid power of attorney for her) sign the return and then attach a copy of
the power of attorney? The son does not have guardianship or other legal
rights over his mother, just a power of attorney. I have read things
about how to handle a spouse who cannot sign in a married situation, but
I've not found anything so far that talks about an individual that is
single and cannot sign his/her own tax return. If this is acceptable, I
presume the son could sign the Form 8879 if the return will be e-filed.
Thanks
Cathy in Kansas

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
 
A

Alan

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.
 
P

Pico Rico

Gene E. Utterback said:
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.

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?
 
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M

Mark Bole

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
8453 has to be included in the efile.


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

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