Power of Attorney For 2848 - Ability to sign for my incapacitated mother

[Sea_Beautiful]

I am filing an amended 2021 taxes for my mother who is in a nursing home and I have a durable power of attorney. I need to sign the 1099-X but as I understand I need my POA and 2848 form. I find the 2848 to be extremely confusing. When filling out the 2848 form, I'm confused about lines 2 and 7. 

Line 2: Representatives: Do I need to fill this line out since I am not authorized to practice in front of the IRS or should I leave this blank?

Line 7: It appears that this is to only be completed by the taxpayer. Is that correct? Should I leave this blank?

[KristinaK]

Form 2848 is used to authorize someone to represent you before the IRS. And the authorized individual must be eligible to practice before the IRS. So it's probably not the form you need to fill out. 

However, take a look at Form 56. I think that matches what you need better. 

[tagteam]

See https://www.irs.gov/instructions/i1040gi#en_US_2022_publink100020293

Sign Your Return

Form 1040 or 1040-SR isn't considered a valid return unless you sign it in accordance with the requirements in these instructions. If you are filing a joint return, your spouse must also sign. If your spouse can't sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848.