e-file signatures

[Possi]

If my client is deployed, and the spouse has POA, where do I go for instruction on getting the signature for efiling?

I have someone for whom scanning the sig page won't work.

Thanks!
~possi

[appelman]

E-file signatures

I would think you need only the spouse's signature. You should attach a copy of the POA to the 8879 that you keep.

KENSINGTON TAX CLINIC
Evan Appelman, Enrolled Agent
224 Lake Drive
Kensington, CA 94708
Tel.: (510) 526-8449/Fax: (866) 549-4649
evanapp@igc.org

[ChEAr$]

I would think you need only the spouse's signature. You should attach a copy of the POA to the 8879 that you keep.

Exactly on point.

[erchess]

Digital Signature

My software provides for clients to digitally sign their returns. I would have the spouse type in the pins for both members of the couple and as was noted you need to keep a copy of the POA whether you scan it into your computer as I would or retain a paper copy with a paper 8879.

[veritas]

If husband/wife is in a combat zone

The spouse can sign the return for the other without a POA if in a combat zone. A statement is attached to the return.

I believe in either case a form 8453 should be sent in with the statement or the POA attached.

[BP.]

The spouse can sign the return for the other without a POA if in a combat zone. A statement is attached to the return.

I believe in either case a form 8453 should be sent in with the statement or the POA attached.

Agree with veritas. See pub 17, p. 23 for signature information when spouse in a combat zone. POA's & statements need to go to the IRS with 8453. http://www.irs.gov/pub/irs-pdf/f8453.pdf

[Possi]

at the risk of a heated chat...

Is it required AND common practice to always send in 8453 with copy of POA when used (not for combat zone spouses)?

[appelman]

E-file signatures

I can't immediately find anything absolutely definitive, but my guess is that you would need to send in the POA with an 8453 if you are using self-selected PIN, since you are not keeping any record of the e-file authorization. But for practitioner PIN (and does any preparer really use anything else these days?}, I would think that keeping a copy of the POA with the 8879 would suffice.

Evan Appelman, EA

[Possi]

gracias!

Thanks for the information. I feel better.... ahhhhhh.....

Have a lovely evening!

[BP.]

see the 8453 - poa's go in w/the 8453

From the 8453 instructions:

"An electronically transmitted
return signed by an agent must have a
power of attorney attached to Form
8453 that specifically authorizes the
agent to sign the return."

[ChEAr$]

see the 8453 - poa's go in w/the 8453

From the 8453 instructions:

"An electronically transmitted
return signed by an agent must have a
power of attorney attached to Form
8453 that specifically authorizes the
agent to sign the return."

I guess I'd never had it come up before, but I see now.

Those instructions relate to the use of a form 8453. If using this form, then the
taxpayer must sign the form. But in some cases, the representative comes in
with a POA drawn up by a lawyer, and if it specifically authorizes "to file tax returns",
then it meets the bill.

It is not a form 2848, so as I understand it, does not have to be sent with a 8453.
Note that the instructions do not say 'send us a form 2848 OR a general POA."

[BP.]

It is not a form 2848, so as I understand it, does not have to be sent with a 8453.
Note that the instructions do not say 'send us a form 2848 OR a general POA."

Have a look at the 8453; I included a link in prior post.

Note that it actually says precisely the opposite of your quote above.

Third checkbox down: " Form 2848, Power of Attorney and Declaration of Representative
(OR POA that states the agent is granted authority to sign the return)"

So, yeah, use the 8453; send the POA copy.

[ChEAr$]

Have a look at the 8453; I included a link in prior post.

Note that it actually says precisely the opposite of your quote above.

Third checkbox down: " Form 2848, Power of Attorney and Declaration of Representative
(OR POA that states the agent is granted authority to sign the return)"

So, yeah, use the 8453; send the POA copy.

Darn that prints awfully small isn't it? (grin

[Possi]

Great links...

... and great chats... thanks for all the information...