@seccam , have gone through the whole thread and in general I see the following ( and hopefully this will answer all your various questions).
1.Because you are filing for a citizen relative whom is abroad, if you e-file, provide all the details ( satisfy efiling identity requirements -- state issued ID or driver's license etc and either electronic signing PIN --- most professional software auto generate this based on SSN --- it is what was used the year before ( see the federal carryover worksheet from 2020 ) to keep TurboTax happy, you should be able to file .
2. To e-file you have two choices -- either it is self-prepared ( TurboTax ) or you have to enter your CAF and also be certified as a producer/ transmitter of e-files. Many of us prepare returns for our children and file through TurboTax as self-prepared with no issue . We just make sure the taxpayer has gone through the material and approves the e-filing. In this we are helping them prepare their return. In your case I think it is a case of helping a relative and as long as she/he understands what you are doing , then there is no issue. The other option is to use a professional tax preparer ( you don't need EA or a Tax attorney because you are not expecting to have representation issues ). IMHO
3. As far as the interest earnings whether earned domestically ( with or without 1099-INT ) or foreign ( no 1099-INT) , you enter these just as if you had a 1099-INT -- just the name of the issuer, earned interest and that is all. For dividends , you do the same -- enter as dividends ( only diff is that for domestic you may have total and qualified whereas for foreign you will generally have only total , no qualified ).
4. On foreign tax credit worksheet -- unless we are talking about large sums with AMT bites in place, the simplified path is the best. You can only see your choice by getting a transcript of the year 2020 ( unless that was the year that you used a professional , in which case he/she should have the required paperwork as to which path was followed. But I don't see this as material -- given the numbers we are talking about. CAF does not usually help in this -- it is transcript that should have this info or on your back-up copy of the return in your software used last year. Does that make sense ?
5. As long as you take care of having the taxpayer agree with what you are doing, she trusts you, you get her to review the material, and things can be kept informal, a POA is not useful ( because a POA can never clearly delineate your powers/judgment calls for tax preparation and you are not a professional tax preparer). If in doubt, instead of a POA, CAF etc. use a professional tax preparer. It is the safest way to do it..
IMHO
What have I missed in this situation ?
Namaste ji
pk
