2848 power of attorney and declaration of representative

[hhj]

When I try to use Form 2848 to help my ex spouse (she is outside of U.S) apply ITIN and file her federal tax return, because I paid alimony to her. I'm asked to choose one type from Part II Declaration of representative from "a" to "r", I'm not sure which type can fit my case? Thx.

[MinhT · Accepted solution]

Unless you are a CPA, attorney or enrolled agent, you do not fit in any case listed in a to r. As the ex-spouse, you are not considered as a member of her family. In this case, you cannot represent her before the IRS and apply for an ITIN on her behalf.

[hhj]

Thanks for reply and can I submit actual POA together with 2848 to indicate my case? Thx again

[MinhT]

Even with a power of attorney, you cannot represent your ex-wife before the IRS. Form 2848 is in fact a power-of-attorney and only the persons listed in a to r are allowed to represent another taxpayer.

[hhj]

Thanks for clarifying this

[cdn1]

I prepare my nephews taxes - he is 17 - neither knows nor wants to know anything about taxes.  He does not like Irs "stuff". I've prepared his  & my family taxes for over 20 years. He and his parents want me to speak for him on tax matters to IRS.  How do I do this?  Will IRS speak to me about him since I am his tax preparer?