Recommendations as follows:
1) Complete line 1; this is your father's information
2) Do not complete line 2 since you are not eligible to practice before the IRS.
3) Complete line 3; income, 1040, 2018-2020. You are allowed prospective years but I don't recommend more than 3 years. This means you will need to complete another after 2020.
4) Line 4; check the box
5) Line 5a; check the box to sign the tax return; add the language noted in the instructions including the disease or injury as you noted; however, eliminate the last sentence noted in the instructions.
6) Line 5a other acts; I would add the language "Allow Jane Doe to perform all acts necessary to address any income tax matter related to form 1040 which includes discussing any income tax matter with the IRS for the years noted above"
7) Line 6 leave blank. This is only applicable if you already have an existing POA on file with the IRS.
😎 Sign as noted by your option 2 above; Sam Smith by Jane Doe POA. I would recommend that you also include a copy of the POA document you have; I am assuming you have a court approved POA document. Attach this as well.
9) Complete Part II using code "f" in column 1, columns 2 and 3 will be blank, sign and date
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
