I have come the realization that this is likely the last year my wife's mother will be able to sign her own tax returns. I have filled out form 2848 making my wife her representative and filing 1040 for tax years 2022-2027. Both have signed the form. Since it is not specific to this year's return (and goes to a different address), can I file this at any time? (i.e. Can I send it now, several days after the filing deadline?)