Do we need to see the Power of Attorney?

[Questionguy101]

Taxpayer brought in the tax information of his daughter to file her tax return. He said he would sign for his daughter because she was out of the country. I asked him if he had a power of attorney. He said yes.

My question is: are we required to see the Power of Attorney and get a copy in our record?

[dkss]

My understanding is we have to have a copy and submit one with an 8453. Also, the POA has to expressly permit tax matters.

[ChEAr$]

My understanding is we have to have a copy and submit one with an 8453. Also, the POA has to expressly permit tax matters.

I see form 2848 is listed on the IRS official form 8453. Now I wonder why it is not one of the choices listed on the Drake software input screen.
Maybe because form 2848 is only for tax professionals to use?

I've never send a POA to IRS with the 8453, but maintained in my files with the 8879.

Hmmm.. I wonder now.

[dkss]

let me know

I have been sending them in for a few years now. Let me know if I can stop!

From form 8453:
Form 2848, Power of Attorney and Declaration of Representative (or POA that states the agent is granted authority to sign the return)

I interpreted that to mean those non-form 2848 POA's should also be mailed. Maybe I am wrong... I would love to save on postage!

Debbie

[ChEAr$]

I have been sending them in for a few years now. Let me know if I can stop!

From form 8453:
Form 2848, Power of Attorney and Declaration of Representative (or POA that states the agent is granted authority to sign the return)

I interpreted that to mean those non-form 2848 POA's should also be mailed. Maybe I am wrong... I would love to save on postage!

Debbie

THE last word we have is publication 1345 dated 03/09 last revision, therefore it is the latest.

It mentions ONLY the form 2848, and no mention atall of any other type of POA we usually see.
And since 2848 is used to allow "us" to represent taxpayers before IRS, it's not for Mr Joe Blow to sign for his wife, children, parents, et al.

So I will continue my policy of retaining a copy of the POA in my files only.

[Burke]

This is the first year for efiling for me so I sent a client's POA with Form 8453 in the one case I had because that is how I interpreted the form. The last time I paper-filed a return where the daughter signed her mother's name as POA, the IRS sent it back and wanted a copy of the document. Did you attach POA's to returns when they were paper-filed?

[ChEAr$]

This is the first year for efiling for me so I sent a client's POA with Form 8453 in the one case I had because that is how I interpreted the form. The last time I paper-filed a return where the daughter signed her mother's name as POA, the IRS sent it back and wanted a copy of the document. Did you attach POA's to returns when they were paper-filed?

IRS never wants a copy of the entire POA; just first page, last page and the page on which "tax matters" etc is mentioned.

[Burke]

So.....how do you get them to the IRS if you don't use 8453? Since there is no paper return to attach it to.

[ChEAr$]

So.....how do you get them to the IRS if you don't use 8453? Since there is no paper return to attach it to.

You don't. The POA just authorizes the agent to sign any tax return form for the taxpayer.
And we are "trusted partners" of the IRS in the capacity of being an ERO.

[taxea]

We need to have a copy of the POA. Having done all my returns by e-file I haven't had to check the latest rules on whether it has to be sent with an 8453 but the 1310 doesn't so I say if it is an IRS form and you have a signed copy you don't need to send it in.

[Gary2]

We need to have a copy of the POA. Having done all my returns by e-file I haven't had to check the latest rules on whether it has to be sent with an 8453 but the 1310 doesn't so I say if it is an IRS form and you have a signed copy you don't need to send it in.

The instructions for the 1310 say it needs to be mailed in to the IRS office appropriate for the address used on the 1310. So while it doesn't get mailed using the 8453 process or to the 8453 office in Austin, it does need to be mailed to the IRS.

[Gary2]

So.....how do you get them to the IRS if you don't use 8453? Since there is no paper return to attach it to.

Didn't we discuss this a few weeks ago. The language on the 8453 says "Form 2848, ... (or POA that states the agent is granted authority to sign the return)". So use the 8453.

THE last word we have is publication 1345 dated 03/09 last revision, therefore it is the latest.

It mentions ONLY the form 2848, and no mention atall of any other type of POA we usually see.

Personally, I consider the language on the 8453 to be more reliable than the language in Pub. 1345, and not just because the 8453 is updated annually.

[BP.]

The last time I paper-filed a return where the daughter signed her mother's name as POA, the IRS sent it back and wanted a copy of the document.

Same here . . . so, if e-filing & POA signing, I do this too:

I sent a client's POA with Form 8453

[ChEAr$]

Didn't we discuss this a few weeks ago. The language on the 8453 says "Form 2848, ... (or POA that states the agent is granted authority to sign the return)". So use the 8453.


Personally, I consider the language on the 8453 to be more reliable than the language in Pub. 1345, and not just because the 8453 is updated annually.

When all is said and done, I'm not going to waste much time on this. Publication 1345 is
authority enough. When we worry about every little ole nit picking thing, we might tend to get paranoid concerning IRS.

Let's just go with the flow, eh?

[Earl]

What if client is incompetent and unable to sign return. Representative talked with his lawyer who informed him that since he was appointed conservator and representative by court that they could not now get power of attorney done. Does this sound correct and if so would the conservator documents suffice.