@bkinnett wrote:
Thanks you for the response!
My Mother is not dead but resides in a memory care facility in another state. I'm assuming I need to fill out at least the 2848 so I can legally sign her return to be submitted. If not please advise.
Your mother must be mentally competent to sign form 2848. If she is no longer competent, she can't sign the form. You would file her return by mail without the form, attach a copy of the POA, and a brief written statement explaining why you can't get a 2848 (i.e. because she was competent when she signed the POA but is no longer competent to sign form 2848).
You do not use form 8821, that only gives you authorization to inspect and review her tax information. Only 2848 (or the POA) gives you authority to file in her name and represent her in case of problems.
