How do I use Power of Attorney to submit a tax return for my incapacitated father?

[ScruffyCurmudgeon]

Form 2848 instructions attached.

[macuser_22]

The OP isn't mail filing the 2848.  The OP is e-filing a tax return and using the 8453 to transmit the 2848 to the IRS via a attachment to the 8453 "U.S. Individual Income Tax Transmittal for an IRS e-file Return".    It is not a direct mail filed 2848 just cannot be e-filed so it is sent as a Transmittal instead.

[Rick19744]

As noted above, this is not a normal 2848 process.
See the instructions to the 8453.

[Critter]

1) many people do without issue every year ... only issue is if someone questions your authority to do so

2) if you do paper file then you sign YOUR name & put POA after it and attach a copy of the POA

3) is overkill but is a valid way to CYA

[KurtL1]

CAF number does not expire after three years. The power of attorney (Form 2848) expires after three years.

[KurtL1]

When  completing the 2848 you designate what years and what forms you have the POA to sign for the individual.

[Rick19744]

This is an old thread.  Dates are messed up due to bringing over from the former forum.

[depdad]

It appears that form 8453 is not required if you're not e-filing.

[klehnhardt]

Form 8453 is the transmittal form to the IRS.  You need to attach the Form 2848 to the Form 8453.  You will see on the Form 8453 is the second box to check for Form 2848. 

You should mail the Form 8453 with the Form 2848 attached to:

Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX [removed]

[klehnhardt]

Form 8453 is used when you are e-filing the return.  You cannot attach From 2848 to you e-file return to send to the IRS.  To send a documents, like Form 2848, you attach it to the Form 8453.

[klehnhardt]

Yes that is how you send Form 2848 to the IRS. 

Kurt

[cristypannell]

The OP was dealing with his incapacitated father.  I have a situation where my dad has POA for his incapacitated aunt.  My dad, her nephew, is her closest living relative, but doesn't qualify as "immediate family" for Form 2848.  What's my dad's best course of action for signing her tax return?

[Rick19744]

@cristypannell 

Your facts are limited, however, based on those limited facts, I am assuming that the POA your dad has covers all aspects of financial matters?

If that is the case, while I haven't read the POA document (and do not attach a copy to this forum), I believe your dad would need to file form 56 instead of the form 2848.  This assumes that your dad has the fiduciary responsibility for your aunt.

Your aunt's SS# should go in the identifying box.  Leave the decedent's SS# box blank; assuming she is alive.

Section A line 1(c) would most likely be checked.

Section B line 3 you would check the "income" box.

Section B line 4 you would check the "1040" box.

I don't have sufficient details to provide any further guidance on the completion of the form for Part III.

[cristypannell]

Thanks for the help @Rick19744 .  A Form 56 is exactly how I was leaning so I'll do that (because your assumptions are correct).  Thanks again!

[Rick19744]

You are welcome.