How do I file a return that is a parent whose child has power of attorney?

[George4Tacks]

Does the power of attorney include the power to sign tax returns?

https://www.thetaxadviser.com/issues/2016/apr/power-of-attorney-and-declaration-of-representative.ht...

[IRonMaN]

How many people are sitting in prison today because they signed an 8879 because they had a legal power of attorney but didn't have that little IRS power of attorney too?  Just out of curiosity, how does someone in a coma, sign a 2848?  If someone has dementia and thinks they are the King of Turdistan, are they allowed to use that name on the 2848 or do they use some other name that someone told them was their real name?  For the record, I have way more questions, than I have answers.😉

[George4Tacks]

I have generally found that for clients the questions are really difficult. They don't fully understand the situation, so you seldom ask the correct question in the beginning. It makes for great entertainment?

[ctacctg · Accepted solution]

Regulations §1.6012-1(a)(5) permits you to rely on a POA as authorization to sign a return for another person only if that person is unable to sign due to disease or injury, continuous absence from the United States for at least 60 days prior to the due date for filing, or if specific permission has been granted by the IRS. The POA must specifically state that you are given the authority to sign, and give the specific
reason why as listed above.

[BobKamman]

"The POA must specifically state that you are given the authority to sign, and give the specific reason why as listed above."

No, that's not what the Regulation says. 

[ctacctg]

(5) Returns made by agents. The return of income may be made by an agent if, by reason of disease or injury, the person liable for the making of the return is unable to make it. The return may also be made by an agent if the taxpayer is unable to make the return by reason of continuous absence from the United States (including Puerto Rico as if a part of the United States) for a period of at least 60 days prior to the date prescribed by law for making the return. In addition, a return may be made by an agent if the taxpayer requests permission, in writing, of the district director for the internal revenue district in which is located the legal residence or principal place of business of the person liable for the making of the return, and such district director determines that good cause exists for permitting the return to be so made. However, assistance in the preparation of the return may be rendered under any circumstances. Whenever a return is made by an agent it must be accompanied by a power of attorney (or copy thereof) authorizing him to represent his principal in making, executing, or filing the return. A form 2848, when properly completed, is sufficient. In addition, where one spouse is physically unable by reason of disease or injury to sign a joint return, the other spouse may, with the oral consent of the one who is incapacitated, sign the incapacitated spouse's name in the proper place on the return followed by the words “By __________ Husband (or Wife),” and by the signature of the signing spouse in his own right, provided that a dated statement signed by the spouse who is signing the return is attached to and made a part of the return stating:

(i) The name of the return being filed,

(ii) The taxable year,

(iii) The reason for the inability of the spouse who is incapacitated to sign the return, and

(iv) That the spouse who is incapacitated consented to the signing of the return.

The taxpayer and his agent, if any, are responsible for the return as made and incur liability for the penalties provided for erroneous, false, or fraudulent returns.

this is exactly what it says and is correct.

[BobKamman]

No.  What it says is,

"A form 2848, when properly completed, is sufficient."

And then it goes on to discuss the specific case of a spouse without a 2848 signing for the other who is disabled.  

Which is not the case here.  The question asks about a child signing for a parent.