Like the title says, from the filing process and tax questions to tax policy and reform, you can search and share All Things Tax here. This is the place to find answers to all your general questions that don't fall under the other categories. And just a reminder: questions about software or online filing should be posted in DIY Products.
03-10-2018 09:10 PM
I am preparing 2017 1040 return for my in-laws. My father-in-law is deceased (12/17), mother-in-law has dementia (not competent, can’t sign return) & in LTC, my wife has POA for mother-in-law. I understand that we need to file Form 2848 with the POA – does the 2848 need to be filed before the 1040? Also, can we efile the return?
03-13-2018 04:49 PM
To answer your questions:
(1) The Form 2848 "Power of Attorney and Declaration of Representative" would need to be filed before filing the Form 1040 for the individuals that you are filing for.
(2) When filing the Form 2848 to prepare the tax return(s) on behalf of someone, according to the instructions to Form 1040, "If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848". What this means is that in this case the Form 1040 cannot be e-filed. The Form 1040 would have to be paper filed.
Tax Research Specialist