Nothing different than using paper forms ... just fill in the information as usual and in the FILE tab you will need to choose the mail in option so you can attach a copy of the POA to the return. When you sign the return you sign YOUR NAME and put POA after it.
However, if your mom is able to consent to you filling in the return on the computer and can pick a 5 digit number to represent her signature then the return can be efiled.
