Form 2848

[LaWandab]

I have to get POA's for a married couple in order to obtain Wage and Income information.  The taxpayer passed away in October.  His nephew and niece have been appointed executor's of his estate.  As far as I can determine, his wife will be his personal representative.  Who should sign his Form 2848?

[BobKamman]

Generally "executor" is synonymous with "personal representative," it's just a matter of what term is used by state law.  Those with versions of the Uniform Probate Code prefer PR.  What's going on here?  Has a Form 56 been filed for the estate yet?

[sjrcpa]

His Personal Representative/Executor should sign his 2848. As Bob noted, these are the same.

[LaWandab]

Thank you all for your input.  I found out that his wife had signed over the executorship to the nephew.  He will sign the 2848 and attach a Letter Testamentary to the 2848.  

[BobKamman]

Remember the widow is not required to file a joint return and should avoid inheriting a tax debt.  

[LaWandab]

Not to sound uninformed, but can you explain this further?

[qbteachmt]

There is no POA for someone not alive. They're dead, so they cannot sign POA; and it does not carry over after death, if one already existed.

[sjrcpa]

But the estate can grant a POA. That's what's needed to get wage and income information and account transcripts for a deceased individual.

[BobKamman]

Form 2848 is a red herring.  Check the instructions to Form 4506-T.  I have helped a fiduciary do this and it worked, but I made sure the Form 56 had also been filed. 

Documentation. For entities other than individuals, you
must attach the authorization document. For example, this
could be the letter from the principal officer authorizing an
employee of the corporation or the letters testamentary
authorizing an individual to act for an estate.

[BobKamman]

If the widow doesn't know how much income her husband had, it's not a good sign that she wants to rely on what IRS knows because that might not be complete.  I have seen too many cases of malpractice where the knee-jerk reaction is to file a joint return, even with a balance due.  Figure the tax separately, and if the decedent owes taxes that have to be paid from the estate, figure out how much the widow would lose.  In many cases she has priority even over tax claims.