You may have misunderstood my post - what I meant to say was "Just fill out Form 2848 and attach your Durable POA (with Mom's signature) to it", then send it in with Form 8453.
Most states accept IRS' POAs. However, I'm not familiar enough with Ohio's procedures to tell you whether they do or not.
But if I want to e-file for my mom and I have power of attorney, what do I actually put on the signature line of her federal tax form? My name? Her name? Nothing?
I do not want to print the tax forms and mail them by post office - I want to e-file and pay what she owes on-line.
I understand that I need to fill out 2848 and 8453 and attach the POA and mail it in, but what do I actually sign the federal tax form with??