SIgnature on 1040

[Earl]

Have a client who is blind, in hospital and physically unable to sign his tax return. Daughter is handling the filing of the tax return and has power of attorney to handle his affairs. However, she does not have Form 2848 for IRS purposes nor does power of attorney specify authority for tax matters. .

How do I go about getting the tax return signed. Taxpayer unable to sign on Form 2848.

[erchess]

Reflections

If being blind is the only reason he can't sign then he ought to be able to make some kind of mark on the paper after his hand holding a pen is put in the right place. This could then be attested by someone from the lawyer's office.

If you could speak with him over the phone and then file the return electronically you could enter his pin in your software.

If he is not of sound mind his daughter and a lawyer could get tax signing power from a judge.

If he truly is physically unable to sign (in traction?) but mentally with it and unable to talk on the phone or the return cannot be efiled then I would say no return gets filed until he is able to sign it or dies and then there are grounds for getting the penalties abated.

[travis bickle]

Can he "upgrade" his POA?

Good day,

Here, in summary form, is what the service says about individuals signing a tax return for another:

If the taxpayer is mentally competent but physically unable to sign the return or POA, a valid "signature" is defined under state law. It can be anything that clearly indicates the taxpayer's intent to sign. For example, the taxpayer's "X" with the signatures of two witnesses might be considered a valid signature under a state's law. (emphasis added).

Instead of having the client mark an X on Form 1040, why not have the original attorney who drew up the POA "upgrade" that document with the appropriate statements concerning signing for which type of tax return[s], etc and have the client sign that document with an X?

The original POA is most likely boilerplate in the attorney's computer; so s/he "upgrades" the POA, goes to the hospital with a paralegal [or two], has the client mark the X on the POA with proper attestation, etc.

Then, there is absolutely no question in the future when the daughter signs "by POA".

It seems strange that the client cannot make any mark at all on a Form 2848. If necessary, have him use a "mouth stick" used by various paralyzed artists.

[kaimana]

If daughter has a POA to handle all his affairs that would include his taxes. I don't think a 2848 is necessary, just a 1310.

[WhiteOleander]

If daughter has a POA to handle all his affairs that would include his taxes. I don't think a 2848 is necessary, just a 1310.

No other form is needed. Form 1310 is used for a deceased t/p.


SB 10-8
Form 1310, Statement of Person Claiming
Refund Due a Deceased Taxpayer

[S T]

Form 1310

Form 1310 is claim of refund on behalf of deceased taxpayer. I don't believe this taxpayer is deceased.

There are several types of power of attorney, some for financial matters and some for health care issues.

Financial power of attorney(could be Limited POA, General POA, or Durable) that is recorded, generally, might allow attorney-in-fact, (daughter )to sign tax returns. I don't believe you need a separate form 2848. Review the finanical power of attorney to see what specified acts are listed.

Health Care power of attorney of course would not include any financial matters, only health care issues.



Sandy

[BHoffman]

I'm not dead yet.

Form 1310 is claim of refund on behalf of deceased taxpayer. I don't believe this taxpayer is deceased.

http://www.youtube.com/watch?v=grbSQ6O6kbs

[newbie]

POA must specify authority for tax matters.

[DTS]

Earl

Would Form 56 work for you?

D

[travis bickle]

The IRS' position

If daughter has a POA to handle all his affairs that would include his taxes. I don't think a 2848 is necessary, . . . .

is that the document must specifically state that authority is given for specific tax matters. That is why the Form 2848 requires entries for type of tax return, tax year, etc.

I have submitted several returns, with copies of a general POA, but have always advised the client that the IRS could reject the return because the POA did not provide any specific statement on tax issues. Needless to say, I have yet to have a return sent back/rejected by the IRS over this point.

So, at the risk of "hijacking" the original thread, have any other board members here had a return sent back by the IRS because of a POA not mentioning the specific tax issue?

[BHoffman]

is that the document must specifically state that authority is given for specific tax matters. That is why the Form 2848 requires entries for type of tax return, tax year, etc.

I have submitted several returns, with copies of a general POA, but have always advised the client that the IRS could reject the return because the POA did not provide any specific statement on tax issues. Needless to say, I have yet to have a return sent back/rejected by the IRS over this point.

So, at the risk of "hijacking" the original thread, have any other board members here had a return sent back by the IRS because of a POA not mentioning the specific tax issue?

Hi Travis - not sent back, but I've not been able to get specific info over the phone with the tax practitioner hotline because the client error was on actually on a form or a date not listed on the 2848.

[travis bickle]

Thank you!

Hi Travis - not sent back, but I've not been able to get specific info over the phone with the tax practitioner hotline because the client error was on actually on a form or a date not listed on the 2848.

That aspect had not come across my radar screen before! I will be a bit more emphatic with my clients who come in and present only a general POA.

[Davc]

is that the document must specifically state that authority is given for specific tax matters. That is why the Form 2848 requires entries for type of tax return, tax year, etc.

I have submitted several returns, with copies of a general POA, but have always advised the client that the IRS could reject the return because the POA did not provide any specific statement on tax issues. Needless to say, I have yet to have a return sent back/rejected by the IRS over this point.

So, at the risk of "hijacking" the original thread, have any other board members here had a return sent back by the IRS because of a POA not mentioning the specific tax issue?

Yes............