signing of form 8879

[JCH]

That is what an 8453 is for.See page 2 of form 8453 regarding taxpayers' signatures. If an agent is signing the form there must be a POA and that POA has to be forwrded to the IRS with the form 8453.

"Taxpayer signatures. An electronically
transmitted return, or request for refund, will
not be considered complete, and therefore
filed, unless and until a Form 8453 signed by
the taxpayer is received by the IRS. A Form
8453 signed by an agent must have a power
of attorney attached that specifically
authorizes the agent to sign the return, or
request for refund. To do this, you can use
Form 2848, Power of Attorney and
Declaration of Representative. Refer to Pub.
947, Practice Before the IRS and Power of
Attorney, for guidance."

The 8453 is for sending any supporting form or document that can not be part of the electrionic form like child release, divorce decree, POA, schedule D statment, etc.

A statutory POA from your state would allow your client to sign the 8879, and thereby avoid completing the IRS Form 2848. Further, a statutory POA would allow the client to sign other financial and legal documents. The 8453 and 2848 only over complicates the situation.

[gkaiseril]

Doesn't your client have an attorney that can draft a durable POA which would cover all financial matters, and not just this instance of signing the 8879? Whatever you do, don't send it to IRS who will only be confused. You don't have to send the 8879 to IRS, so why even send a POA explaining how your client signed the 8879?

That is what an 8453 is for.See page 2 of form 8453 regarding taxpayers' signatures. If an agent is signing the form there must be a POA and that POA has to be forwrded to the IRS with the form 8453.

"Taxpayer signatures. An electronically
transmitted return, or request for refund, will
not be considered complete, and therefore
filed, unless and until a Form 8453 signed by
the taxpayer is received by the IRS. A Form
8453 signed by an agent must have a power
of attorney attached that specifically
authorizes the agent to sign the return, or
request for refund. To do this, you can use
Form 2848, Power of Attorney and
Declaration of Representative. Refer to Pub.
947, Practice Before the IRS and Power of
Attorney, for guidance."

The 8453 is for sending any supporting form or document that can not be part of the electrionic form like child release, divorce decree, POA, schedule D statment, etc.

[jainen]

a lawyer too

>>I have been working on a draft of a POA which authorizes one spouse to sign for the other<<

Being mostly lawyers, the people who run things don't look favorably on such activity. They could put you in prison for that, if you are not a lawyer too.

[gkaiseril]

Can one spouse can force the other into filing a joint return and making that spouse liable for the information on that return without the other spouses signature?

The non-signing spouse may find relief under the innocent spouse program, but as a tax preparer I would not want to be obviously linked or have knowledgeto this situation.

How to you forward court decrees for claiming dependent exemptions of divorced couples, multiple support agreements, car donation certificates, and substitute schedule Ds?

[Joe Btfsplk]

The Invisible Man

A lady who was referred to me by H.G. Wells, came in with her husband, The Invisible Man, who signed the forms while I wasn't looking. I can't stand the sight of a pen signing a paper when I can't see what makes it move.

[JCH]

send your client to an attorney

It appears that a POA would qualify a wife to authorize her husband to sign the 8879
on her behalf, (and vice versa) from the comments received on this board. I have been working on a
draft of a POA which authorizes one spouse to sign for the other. Part of the wording
is: I authorize my spouse to sign my name on the form 8879, SC8343 and any other
electronic filing authorization forms for the 2006 calender year return 1040 individual income
tax returns and all future years since for me to sign these forms personally is difficult
or inconvenient. I realize that I normally would inspect the return copy and the balance
due or refund amounts reported on these forms but instead I authorize my spouse to do
this for me. Would this fly and would a copy of it be required to be mailed to IRS?

Doesn't your client have an attorney that can draft a durable POA which would cover all financial matters, and not just this instance of signing the 8879? Whatever you do, don't send it to IRS who will only be confused. You don't have to send the 8879 to IRS, so why even send a POA explaining how your client signed the 8879?

[dyne]

signing of the form 8879

It appears that a POA would qualify a wife to authorize her husband to sign the 8879
on her behalf, (and vice versa) from the comments received on this board. I have been working on a
draft of a POA which authorizes one spouse to sign for the other. Part of the wording
is: I authorize my spouse to sign my name on the form 8879, SC8343 and any other
electronic filing authorization forms for the 2006 calender year return 1040 individual income
tax returns and all future years since for me to sign these forms personally is difficult
or inconvenient. I realize that I normally would inspect the return copy and the balance
due or refund amounts reported on these forms but instead I authorize my spouse to do
this for me. Would this fly and would a copy of it be required to be mailed to IRS?

[gkaiseril]

You might suggest that the couple consult an attorney about establishing a general POA so the incapacitated spouse does not need to inconvenienced by this treatment and it is in place if their situation gets worse. It would make many other task easier at a very stressful time or at a time when one could not get the POA established. The could also discuss with the attorney the use of a durable power of attorney for health care. I know this is hard for people to deal with, but without these types of documents the difficulties are just multiplied.

As to the "phantom" spouse, we are not required to see the signature. The client's should understand the penalty for fraud and be aware they are subject to prosecution under the federal and state laws.

[JG EA]

Did you think

...the spouse is out there signing the papers. ... They were in bad health ( one of them just died) and would wait in the car. Usually I would walk out and talk with him when his wife took the papers out for him to sign.

LT

Oh, did you think I thought they weren't really there. Oh my no, I would never be that judgmental. I was just pointing out how very busy I was that I couldn't go and say hello to a dying spouse.

[thomtax]

Phantom spouse

After a long in the tax office I've had a client or two go outside and have the spouse sign who (amazing enough) was in the car the whole time.

I was tempted to say - "Oh let me go out also and say Hello."

I have had a few possible phantom spouses, but not many. I have some that I have gone into the front office and looked out and guess what - the spouse is out there signing the papers. They either do not feel well, cannot stand the paperwork, or just would rather sit outside. As a matter of fact, a couple of these were friends of mine. They were in bad health ( one of them just died) and would wait in the car. Usually I would walk out and talk with him when his wife took the papers out for him to sign.

LT

[JG EA]

Spouse in the car

After a long in the tax office I've had a client or two go outside and have the spouse sign who (amazing enough) was in the car the whole time.

I was tempted to say - "Oh let me go out also and say Hello."

[gkaiseril]

In general Form 8879 can not be signed by an individual with the proper POA since a copy of the POA has to be sent to the IRS. If the POA is on file with the IRS then the POA can sign the return.

For electronically filed returns with additional supporting documentation that can not be filed electronically, non-electronic documents, need to be sent to the IRS by using form 8453. See page 2 of the form for further information. I would attach a copy of the POA each year even it provides authority for multiple years.

It should be noted IRS form 2848 does not provide POA for state returns since it is a form of limited POA for federal tax matters only.

[WhiteOleander]

Thanks for the comments. However, can we obtain a power of attorney from the spouse who does not come in which authorizes the other spouse to sign the form 8879? I can find nothing which prohibits doing this.

Yes, if anyone has a POA for someone that includes tax matters, they can sign anything relating to taxes for that person.

I have people deployed to Iraq and spouse has POA.

[dyne]

signing form 8879

Thanks for the comments. However, can we obtain a power of attorney from the spouse who does not come in which authorizes the other spouse to sign the form 8879? I can find nothing which prohibits doing this.

[oceanlovin'ea]

Take home and mail back

I have several clients that one comes in to the office instead of both. I give them the form to take home and have spouse sign and mail back to me. I give them a self-addressed envelope to mail it back to me.

I usually have it the next day.

That method seems to work for me.

Also I will fax the form to someone and they will sign it and fax it back to me.

It all works.

Linda F