signing of form 8879

[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?

[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]

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.

[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.