File for incarcerated loved one

[Samanthas84]

I'm trying to get information on how to file for someone who is incarcerated. My nephew is really counting on getting his stimulus checks, that he has never received yet and I was told that he needs to file a tax return in order to receive the stimulus checks but he is incarcerated. 

[Anonymous_]

Don't go by the tax brackets, but read through the information at the link below.

https://www.cpajournal.com/2020/05/22/preparing-tax-returns-for-inmates/

[taxlady28]

You need to contact the warden at the facility where he is incarcerated.  In the beginning the institutions received the stimulus money because they were supporting the prisoners.  But that changed and incarcerated person gets the stimulus money.  Find out what happened with his money.

[Vanessa A]

To file a return for your nephew, he would need to grant you Power of Attorney, whether it be a general POA that covers all personal and financial matters or one that specifically covers tax matters.  Once he grants you Power of Attorney, you would be able to file a tax return for him for the year that he did not received the stimulus.  

To file using a POA for your nephew, you will need to include Form 8453, the POA form, and Form 2848 with the return.   If you are not a tax professional, follow the instructions in the link here by Champ @Rick19744 on how to fill out form 2848. You will need to print and mail the return, using the forms for the year that you are claiming the stimulus.  You cannot file using the current year software or return and cannot file electronically.  So, if you are trying to claim the 2020 stimulus, you will need to file a paper return using the 2020 form or 2021 form. 

The return would need to be filed by May 17, 2024 for the 2020 payment or April 15, 2025 for the 2025 rebate.  Please note, paper returns take 6 to 8 weeks in general to process, but depending on the year and backlog it could be longer.  If you use your mailing address for correspondence, and your nephew has already received the stimulus (many people did and did not realize it for a variety of reasons) you will get a letter from the IRS noting that he already did receive it.