“As POA for my mother, I am filing a paper copy of her 2015 Federal return along with an IRS 2848 and a copy of the POA. Is a PTIN required for the 2848 Form?

[skipperll]

If I file eFile rather that mail return in, I would need to submit a copy of the POA with the return and within 3 days of acceptance of the return send in Forms 2848 and 8453 along with another copy of the POA. Not sure which is the better way to go since mailing just return, 2848 and POA seems simpler but, I like the eFile notification of acceptance but, in either event,  does or, does not Form 2848 need a PTIN.

[RichardG · Accepted solution]

A PTIN is an registration number issued by the IRS to paid tax preparers.  You are not required to have one.  You do not need a CAF number, either.  

The better practice in this situation is to mail the return and other documents to the IRS.  Please send the documents by certified mail or a private delivery service (FedEx, for example) so that you have proof of mailing.  

 You should also consider filing Form 56 (attached) with the IRS.

[skipperll]

RichardG, thanks for the info. and the thought of mailing via certified, FedEx. Also, Form 56, as I had not heard of it and, in looking it up on IRS website, see that it is for "fiduciary" purposes. I am interested in why you suggested that I consider filing one?
Thanks,

[RichardG]

If you are serving as your mother's attorney in fact for her tax and financial matters, you are acting in a fiduciary role.

[skipperll]

Yes, I am serving as her attorney in fact for all her financial and legal matters, however, I don't understand the need for Form 56. What does it provide/enable as I already have durable POA, TOD's on her portfolio, home and banking acc'ts. Just don't understand what the gain is from the Form. So, please help me understand what benefit is derived from its completion so of I file it, I better understand why and what it does.
Thanks.

[RichardG]

The form gives the IRS notice that you're handling her tax matters.  If a question arises about her taxes they will contact you.  It's like adding your name to a mailing list.

[skipperll]

Thank you, that helps me understand. I've also checked the box on the 2848 Form that requests that duplicate correspondence re. her taxes be sent to me as her representative. But, just to make double sure, I'll complete and file a Form 56, as well.  I presume that it can be filed anytime not, necessarily with her tax returns, correct?
Thanks for the idea and its benefit.

[skipperll]

I just printed off Form 56 and the instructions. At the top of the instructions, in italics, is "Caution--Do not use Form 56 if you are notifying the IRS that you are the authorized representative of the taxpayer. Instead, use Form 2848, Power of Attorney and Declaration of Representative." Since I will be sending in a Form 2848 and POA with the return, should Form 56 also be sent? Doesn't sound like it from this "Caution" statement.