form 2848 for incapacitated aunt

[adamyrus]

Im the POWER OF ATTORNEY for my aunt who became incapacitated 2024. form 2848 part II (f) has an option for filing as a family member but not for nephews. I am also the successor trustee for her trust. The banks had me to get an EIN number since she is incapacitated. How can I file her 1040 returns and show the IRS that I am allowed to file her returns? I understand that since my aunt is still alive, I can still file a 1040?

[IsabellaG]

I'd recommend that you consult an attorney to confirm this, but it appears that since you don't qualify as "immediate family" for the purposes of the Form 2848, you would need Form 56, Notice Concerning Fiduciary Relationship."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."

[adamyrus]

thx, what about filing a 1040 or 1041 for my aunt whose incapacitated and im the successor trustee for her trust? she still has her social security number and a EIN number that the banks required due to the trust became irrevocable.

[DianeW777]

Yes, you should file her 1040 if she meets the filing requirement and you are the power of attorney (POA). See the filing requirements below.

As indicated by @IsabellaG you will need Form 56 as well due to your relationship to your aunt (not immediate family member).

When and Where To File Form 56:

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 returns or forms to the IRS

2024 Filing Requirements Chart for Most Taxpayers

IF your filing status is. ………THEN file a return if your gross income was at least.

• Single under 65 $14,600, 65 or older $16,550
• Head of Household under 65 $21,900, 65 or older $23,850
• Married Filing Jointly under 65 (both spouses) $29,200, 65 or older (one spouse) $30,750 65 or older (both spouses) $32,300
• Married Filing Separately any age  $5
• Qualifying Surviving Spouse under 65 $27,700, 65 or older $29,200

If you were born before January 2, 1960, you're considered to be 65 or older at the end of 2024.

• IRS Publication 501

@adamyrus