I need to file my Mother's tax return. Do I need to fill out both forms 2848 and 8821? I have financial POA and I'm her Representative Payee for SSA for her.

[npierson7]

You don't need any of the forms. You must notify the Social Security Administration (SSA) of your parent's death before you can e-file the final tax return. Use Form 1040 and mark it Final. 

[bkinnett]

Thanks you for the response!

My Mother is not dead but resides in a memory care facility in another state. I'm assuming I need to fill out at least the 2848 so I can legally sign her return to be submitted. If not please advise.

[npierson7]

I am sorry, I gave you the wrong answer then. Yes, you need Form 2848. However, since you're her legal representative and you already have POA, you don't need to obtain another one for filing tax return. You can sign her return as her legal representative. 

[bkinnett]

Thank you for the response!

I'm using Turbo Tax to create and file her 2020 return. I haven't been able to figure how to sign her return as her legal representative? Also, I'm not seeing how to include a Form 2848 with the return. Please advise.

[Opus 17]

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@bkinnett wrote:

Thanks you for the response!

My Mother is not dead but resides in a memory care facility in another state. I'm assuming I need to fill out at least the 2848 so I can legally sign her return to be submitted. If not please advise.

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Your mother must be mentally competent to sign form 2848.  If she is no longer competent, she can't sign the form.  You would file her return by mail without the form, attach a copy of the POA, and a brief written statement explaining why you can't get a 2848 (i.e. because she was competent when she signed the POA but is no longer competent to sign form 2848).  

You do not use form 8821, that only gives you authorization to inspect and review her tax information.  Only 2848 (or the POA) gives you authority to file in her name and represent her in case of problems. 

[Opus 17]

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@bkinnett wrote:

Thank you for the response!

I'm using Turbo Tax to create and file her 2020 return. I haven't been able to figure how to sign her return as her legal representative? Also, I'm not seeing how to include a Form 2848 with the return. Please advise.

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You have to print and file by mail.  Sign your mothers tax return in the signature box with your name and "POA for Mary Smith".  Attach the POA and a brief statement as I described. 

[Opus 17]

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@bkinnett wrote:

Thank you for the response!

I'm using Turbo Tax to create and file her 2020 return. I haven't been able to figure how to sign her return as her legal representative? Also, I'm not seeing how to include a Form 2848 with the return. Please advise.

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A small correction.  If your mother is not competent to sign form 2848, you must file by mail.  Attach a copy of the POA, and also attach a copy of the completed form 2848 with your signature in part II as the representative, even though your mother can't sign part 1. 

[bkinnett]

I appreciate the responses and was going to mail in her return with the 2848 form/POA as advised but I took pause since it was < month from the filing deadline I decide to take it to a walk in tax preperation office and have them file the return electronically. They we able to scan the 2848 form and the POA then submit it to the IRS along with an explanation. Felt it was cheap insurance if the IRS had a concern and they could justify why her return was filed this way. This entity also ensured me they would monitor the situation and would notify me if there was any issues or feedback from the IRS. Curious thing, I tried contacting the IRS directly via their phone number several times but all I received was an automated response their service number wasn't available? 

I've used Turbo Tax since the 90's and it has always served me well but I was disappointed that the software didn't support the 2848 form submission or their help section didn't provide guidance on submitting my Mother's return using the 2848 form. Actually you couldn't even pull up the form in the software and the help section just provided a link to the IRS website PDF form. It's hard to believe that other Turbo Tax customers haven't had the same issue as I encountered before.

[Opus 17]

Without doing a deep dive into specifications for the IRS modernized e-file format (MEF), I couldn't say whether the lack of support for form 2848 was an IRS issue or a Turbotax issue.  There are a number of things that the IRS allows tax professionals (and professional level software) to do, that consumer level software (considered "Self-prepared" by the IRS) is not allowed to do.  Certain attachments may be one of those things.  And in fact, the odds are in favor of your tax pro having used one of Intuit's professional programs, since they are the market leader in professional software too.  Glad you got it sorted out.