Many thanks for your help.
I have Form 2848 but am unsure how to fill it out.
I’ve read all the instructions but they are confusing.
I hope you can help with the following questions.
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LINE 1 is for my name, address, & phone.
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LINE 3 is for “Acts authorized.” Should I enter this?
Matter = Income
Form = 1040
Year = 2018
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LINE 4 says “Specific use not recorded on CAF.”
Am I right in assuming this box should NOT be checked?
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LINE 5a is for “Additional acts authorized.”
I assume I should check the box on Line 5a that is marked: Sign a return.
The instructions also seem to say that I should add these words to the empty area in Line 5a:
This power of attorney is being filed pursuant to 26 CFR 1.6012-1(a)(5), which requires a power of attorney to be attached to a return if a return is signed by an agent by reason of: Disease or injury.
Is this correct?
Page 8 of IRS Publication 947 says this:
A power of attorney is generally terminated if you become incapacitated or in- competent. The power of attorney can continue, however, in the case of your incapacity or incompetency if you authorize this on line 5a “Other acts authorized” of the Form 2848.
Does this mean I should also add words like these to Line 5a:
This power of attorney continues in effect in the event of my incapacity or incompetency.
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LINE 6 says: You must attach a copy of any power of attorney you want to remain in effect.
I want the POA to remain in effect with the IRS until he dies.
Does this mean I should attach my father's POA to 2848?
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If my father is too incapacitated to sign Form 2848, is it OK for me to sign as POA agent as authorized by the original POA he created?
If so, how should I sign the form? There seems to be several format that POA agents can use:
Jane Doe POA
Sam Smith by Jane Doe POA
Jane Doe POA for Sam Smith
Does the IRS require a certain format for POA signatures?
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If I understand correctly, after submitting Form 2848 for the first time, it will be entered on the Centralized Authorization File (CAF) system.
I will get a letter from IRS with a CAF number.
After receiving the number, I assume I must enter it on any future 2848 form.
Do I need to submit Forms 2848 and 8453 every year?
Page 9 of IRS Publication 947 seems to say that CAF numbers expire after 3 years.
But I’m not sure about this.
