Form 2848 (POA) line 3 "tax form number"

[Banjer]

I plan to file a tax form for my parent, and I am trying to fill out form 2848 to get power of attorney to represent her to the IRS. I want to prepare and file annual taxes for her for 2024 and going forward. She will file Form 1040 or 1040-SR.

Is it enough to just declare "Income" and "1040" in line 3?

Do I need to specify Form 4868 here also, in case I want an extension?  Are there other forms that I should be specifying here aside from 1040, just in case?

[DianeW777]

Yes, you should specify form 4868 here as well, it's better to be sure even if you may never need to refer to it. You can always complete another if anything comes up unexpectedly.  It's doubtful you would need to amend in the future, however you can also include Form 1040-X if you like.

The instructions also allow you to file it online if you choose. IRS Form 2848 Instructions

[Banjer]

Thank you, I have a couple of follow-up question.

1. Since we are approaching the tax filing deadline, I wonder if I can file the Form 2848 as an enclosure when I file my Mom's form 1040, or do I need to have 2848 on file with the IRS before I try to sign the 1040 on behalf of my mother.

2. Also, what is the proper form of signing as a POA? Is it "TAXPAYER'S NAME by REPRESENTATIVE'S NAME (POA)"?

[LindaS5247]

Generally, you would mail or fax your Form 2848 directly to the Centralized Authorization File (CAF) Unit at the service center where the related return was, or will be, filed. If you fax your form, the IRS usually processes the form within 5-10 business days. Mailed submissions may take 4-6 weeks. 

To find the service center address, see the related tax return instructions. To get the fax number, call 1-800-829-1040.

I found a link for the IRS where you can submit your Form 2848 online. Submit Forms 2848 online. Forms received online will be processed by the Centralized Authorization File (CAF) Unit on a first-in, first-out priority.

The proper way of signing as a POA is as you stated above. Sign your own name after the principal's name, after including the word “by.”