Filing Tax Return for a Decedent: Form 2848 vs. Form 56

[trust812]

I filed a 1040 Tax Return for my late father. The H&R Tax software instructed that I should include Form 2848 Power of Attorney. I did not! I think they are wrong because I filed Form 56. According to this it supersedes the 2848. Is that correct?

“The first major difference between IRS Form 56 and Form 2848 lies in the extent of legal authority granted. Form 56 is designed to provide a fiduciary with broad legal authority over the taxpayer’s financial affairs. When this form is filed, the fiduciary assumes comprehensive responsibility for handling the taxpayer’s obligations, including tax filings, payments, and any correspondence related to the taxpayer’s financial matters. 

This broad authority is necessary when the taxpayer is unable to manage their own finances due to legal restrictions, such as in cases where a court-appointed executor manages an estate or a trustee oversees a trust. In this role, the fiduciary has a duty to act in the taxpayer’s best interests, ensuring that all financial matters are handled responsibly and in compliance with the law.

By contrast, IRS Form 2848 grants only limited authority and is specific to tax-related matters. This form gives an authorized representative, such as a tax professional or attorney, permission to act on behalf of the taxpayer in specific dealings with the IRS.”

https://floridataxsolvers.com/blog/irs-form-56-vs-form-2848-key-differences/#:~:text=If%20you're%20t...

[DianeW777]

Yes, Form 56 will handle all of the tax matters you need to not only handle the estate, but the responsibility of making sure all financial tax debts are taken care of as well. A portion of the instructions are posted below for your convenience and you have reviewed them quite well.

• Do not use Form 56 if you are notifying the IRS that you are the authorized representative of the taxpayer. Instead, use Form 2848, Power of Attorney and Declaration of Representative.
• A fiduciary is treated by the IRS as if the fiduciary is actually the taxpayer. Upon appointment, the fiduciary automatically has both the right and the responsibility to undertake all actions the taxpayer is required to perform. For example, the fiduciary must file returns and pay any taxes due on behalf of the taxpayer.
• An authorized representative is treated by the IRS as the agent of the taxpayer. The authorized representative can only perform the duties authorized by the taxpayer, as indicated on Form 2848. An authorized representative is not required nor permitted to do anything other than the actions explicitly authorized by the taxpayer.

When and Where to File:

Notice of fiduciary relationship.

Generally, you must file Form 56 when you create (or terminate) a fiduciary relationship. File Form 56 with the Internal Revenue Service Center where the person for whom you are acting is required to file tax returns

• Where to mail tax forms with or without payment