Disclosure forms for kids

[Black Bart]

I've been making kids who file pick up their own returns. Another preparer tells me that he lets parents deliver and pick up their dependent children's tax returns without a disclosure release, take the 88 forms to them to sign, brings the forms back later, and IRS allows parents to do this.

Is that right? If so, are any other relatives allowed to do this? Grandmothers (who are raising lots of kids nowadays ), for instance.

[kathyc2]

IMO, if kids give W-2's, etc unsealed to parents to bring, consent is implied. I don't then have a problem going over and giving the kids return to parents.

I'm not sure the IRS would get involved in disclosure, it would be more the professional ethics.

[Gary2]

Reg 301.7216-2(e) allows disclosure to closely related people without written permission as long as there's no adverse interest and it wasn't explicitly prohibited by the taxpayer.