@joemortensen wrote:
2020. She went into memory care in late 2020. I prepared her tax returns for her since about 2005.
Is she mentally competent now? If not, was she competent when she signed the POA?
If she is still competent, you should have her sign a form 2848, since the IRS likes to have everything their own way. She can't sign the form if she is not competent now.
https://www.irs.gov/forms-pubs/about-form-2848
After preparing her tax return, you will need to file by mail. Sign her name, then underneath sign "by [your name], POA". If you have form 2848, attach a copy. If not, attach a copy of the POA and also a written statement explaining that she signed the POA when competent but can't now sign a form 2848 because she is no longer competent. Mail your return to the IRS, you can't e-file in this situation.
