No. She doesn't need the Form 2848 since she has a POA already. Complete the return and e-file as usual. With zero income she will probably need to put a $1 interest income to allow the filing.
Send a copy of the POA you have, along with a Form 8453, Transmittal Form, to the IRS.
Here is a list of addresses.
For taxpayers in: Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, or West Virginia
Send to: Internal Revenue Service 5333 Get well Road Stop 8423 Memphis, TN 38118
Taxpayers in: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, or Wyoming
Send to: Internal Revenue Service 1973 Rulon White Blvd., MS 6737 Ogden, UT 84201
Others: All APO and FPO addresses, American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the U.S. Virgin Islands, Puerto Rico, a foreign country, or otherwise outside the United States.
Send to: Internal Revenue Service International CAF Team 2970 Market Street MS: 4-H14.123. Philadelphia, PA 19104
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
