POA 2848 for Minors

[S T]

I need to file some POA 2848 forms for minors - So I issue under the Taxpayer Information the minor name, ssn, etc,
Question, signature page - Signature would be one of the parents (father/mother) and title would be Parent???

I have not filed a POA for a minor child before

Thanks,

Sandy

[taxea]

What do you need the POA for? If it is for investments isn't the parent already the trustee of the account/s?

[S T]

I need to answer IRS notice

Sandy

[geekgirldany]

I haven't either but I would assume that it would be the same as when filing a tax return.

"If you are filing a return for a minor child who cannot sign the return, sign the child's name followed by the word "by," your signature, and your relationship, such as "parent" or "guardian for minor child."

[ChEAr$]

I too have never considered the situation, but I'd probably plod on through with minor child's signature, since he/she is the taxpayer.

Why would a parent's signature be warranted? A minor child may not make a contract, but that doesn't fit here.

[New York Enrolled Agent]

I need to file some POA 2848 forms for minors - So I issue under the Taxpayer Information the minor name, ssn, etc,
Question, signature page - Signature would be one of the parents (father/mother) and title would be Parent???

I have not filed a POA for a minor child before

Thanks,

Sandy

It really is a facts & circumstances answer - it depends on the age of the child and possibly the laws of the state of residence. It's quite possible the child can sign the form on their own.

To begin, you can research Notice 89-7, Rev Ruling 82-206 and IRM 11.3.2.4.10 - see if they are of help.

[taxea]

What is age of child? I think I would have parents sign, especially if original return shows child as a dependent of another

[TaxGuyBill]

Personally, I would cover all the bases.

I would get 3 copies of the 2848. One with the child's signature, one with the parent's, and one with both the child's and parent's signature. Let the IRS decide which one they want to accept.

[FEDUKE404]

Insight on Form 2848

Worthy of note?

Source: http://www.irs.gov/irm/part11/irm_11-003-003.html

"While the Conference and Practice Requirements, 26 C.F.R. § 601.501-601.509, do not address whether the IRS may recognize a Form 2848 executed by a minor, state law should be consulted to see whether a minor is capable of entering into an agency relationship. If so, then the IRS should recognize a power of attorney signed by a minor."

While there is no "best" answer to the original question, generally I lean pretty strongly to avoiding IRS Forms 2848 unless there is a compelling need for such.

Depending upon what issue has caught the attention of the IRS, I might take the approach to have the parents (of the minor child) send any correspondence to the IRS, perhaps even on my letterhead but with their signature. However, I might first suggest a simple telephone call by them? (cf "Occam's Razor")

Again, it depends upon what level of "problem" the client currently has.

As for signing the tax return, my (now adult) children started signing their tax returns about the same time they could write their names in cursive. It was almost an annual treat for them. (Well, now they have seen the errors of their ways. . .)

All kidding aside, assuming this IRS correspondence is of the "simple" type (such as unreported income or something), why bother to drag out the sledge hammer to manage a mosquito?

FE