3/26/2023 0 Comments Form 2848 irss![]() What allows tax attorneys to act on behalf of and represent these taxpayers? The answer is, a Power of Attorney, and for tax purposes before the Internal Revenue Service, specifically, Form 2848.įorm 2848 is titled Power of Attorney and Declaration of Representative. The IRS will notify you (by mail) of the mistake and will request that you file the form again to fix it.Tax attorneys can represent individuals and business taxpayers before the Internal Revenue Service. If you make a mistake on the form, don’t worry. When filing the form, include a copy of your parent’s document that designates you as power of attorney. The Instructions for Form 2848 provide the address where you should file the form depending on the state where your parent lives. Under licensing jurisdiction, list your relationship to the taxpayer (example: child or step-child). Likely, it will be “f” if you are a family member. Part II – Declaration of representative: List the letter designation that best describes you. ![]() If not, you can sign as power of attorney then list POA for as your title, then print your name and the name of your parent for whom you are signing. Line 7 – Signature of taxpayer: Your parent can sign the form if he or she still is competent and capable of signing. Line 6 – Retention/revocation of prior power of attorney: Mark this box only if your parent previously appointed a power of attorney and you don’t want that person’s power of attorney to be revoked with the appointment of you as your parent’s new representative. ![]() Line 5b – Specific acts not authorized: You likely can leave this blank unless there are specific acts your parent doesn’t want you to perform. Reason (c) is for specific permission to act as a representative for other good cause. Reason (b) relates to a taxpayer who is out of the country and can’t file a return. Most likely, you’ll list reason (a) Disease or injury. Line 5a – Additional acts authorized: If you need to sign your parent’s tax return because your parent is no longer capable or competent, mark the box “Sign a return.” According to the IRS, you should include the following statement: “This power of attorney is being filed pursuant to 26 CFR 1.6012-1(a) (5), which requires a power of attorney to be attached to a return if a return is signed by an agent by reason of. Line 4 – Specific use not recorded on CAF: Mark this box only if your power of attorney designation is one-time or specific use power of attorney. However, you can only list up to three future years from the year you file the power of attorney form. Do not write “all years.” Instead, list the current tax year for which you are filing a return or you can list a series of years to cover past and future filings. If you’re simply filing a return for a parent, you can list “Income” under “Description of Matter.” Write 1040 for the tax form number if you’re filing a basic tax return for your parent. Line 3 – Acts authorized: These are the acts you, the representative, are being authorized to perform. ![]() You can leave PTIN blank (this is a number assigned to paid tax preparers). You should get a letter from the IRS with your CAF number, which you will need to use when you send a Form 2848 along with each year’s tax return for your parent. If you don’t have one, enter “none” and the IRS will assign a number to you. Line 2 – Representative: List your personal information here if you will be the representative. ![]() You’ll list your parent’s Social Security number as the taxpayer identification number. Line 1 – Taxpayer information: List your parent’s personal information here because your parent is the taxpayer who is using the form to appoint a representative. ![]()
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