Filing taxes for my mother who can't.

[joemortensen]

My 93 year old mom is in a memory care assisted living facility and can't prepare of file her tax returns.  She has a durable power of attorney that appoints me as her attorney in fact. The POA names me to take necessary action to prepare, sign and file any and all of her federal, state and local income tax returns for the years 2009 through 2035.  Do I need to file and specific returns or can I just prepare and efile her returns for her as indicated in the POA.

[Opus 17]

Do you need to file all those previous returns? Or are you only asking for 2020?

[joemortensen]

2020. She went into memory care in late 2020. I prepared her tax returns for her since about 2005. 

[Opus 17]

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@joemortensen wrote:

2020. She went into memory care in late 2020. I prepared her tax returns for her since about 2005. 

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Is she mentally competent now?  If not, was she competent when she signed the POA?

If she is still competent, you should have her sign a form 2848, since the IRS likes to have everything their own way.  She can't sign the form if she is not competent now. 

https://www.irs.gov/forms-pubs/about-form-2848

After preparing her tax return, you will need to file by mail.  Sign her name, then underneath sign "by [your name], POA".  If you have form 2848, attach a copy.  If not, attach a copy of the POA and also a written statement explaining that she signed the POA when competent but can't now sign a form 2848 because she is no longer competent.  Mail your return to the IRS, you can't e-file in this situation. 

[joemortensen]

Thank you.