2 combat zone questions

[Kea]

Client's husband is in Iraq with Operation Iraqi Freedom, but I don't see this choice on the list (1040 EF Info Sheet, Misc Info tab). And there is no box for "other." Not sure if it matters if I check a different one or if I leave it blank.

Wife is signing and has POA for tax returns. Does this require sending it with an 8453? I didn't see that choice on the list. I did read the posting about specifying the POA on one of the 1040 tabs. I was just going to file everything normally and keep the POA in my files. Anything else I need to do when using a POA?

Thanks so much.

Edit: I found the checkbox on the 8453 (it was right in front of me). However it won't let me put in "X" unless I override. I haven't used the 8453 since they modified it. I see it is not a signature form anymore. So do I still use the 8879?

On the EF info sheet do I check Practioner PIN & POA. Then enter wife's name in "POA, Personal Rep, C/O...." box.

I realize these seem like basic questions, but I just want to make sure to do it correctly.

[Gail in Virginia]

I think that once you fill out the POA information on the EF info sheet, the check box on the 8453 will automatically be marked without needing to be overridden.

[Kea]

It is not populating. Perhaps I am missing a field on the EF Info sheet? Any details on this subject would be appreciated.

Thanks

[Kea]

I didn't realize these were such hard questions.

Well maybe the 1st isn't. It seems to make sense to just mark "combat zone" even if not selecting a specific zone. I do have the deployment date entered.

As for verifying the procedure for e-filing if you use a POA for one taxpayer, ATX support couldn't help because they don't answer tax questions. They sent me to Taxpayer Hotline. He sent me to Tax Law who sent me to another area of tax law who sent me to "someone who could answer that. The last person checked with her "coach" who suggested not sending anything differently and if the IRS wants it they can request it from me.

At this point, I've:

-gone to the 1040 tab and indicated taxpayer cannot sign return due to being in a combat zone

-on the 1040 EF tab, I've checked the boxes for Practioner PIN and POA.

-Also on that tab, I filled in the spouse's name in the POA section -- this did generate the checkmark on the Form 8453.

-I modified the 2848 to match the form the clients filled out (default was for me to be the POA which is not the case). However, I don't know if that is necessary -- is that form included in the e-file?

-Client (spouse) signed 8879.

-(after return is accepted I will mail 2848 with 8453)

Am I missing any steps or doing any that are not necessary?

I had previously been under the impression that I filed everything as normal and just kept a copy of POA in my files. This is what the IRS person decided at the end....but I'm not sure now.

Next step -- check Georgia requirements.

[Gail in Virginia]

From the instructions for form 8453:

Form 2848. An electronically transmitted

return signed by an agent must have a

power of attorney attached to Form

8453 that specifically authorizes the

agent to sign the return

So yes, you do have to attach the 2848 or substitute POA to the 8453 and send it to the IRS. I don't think the 2848 is included as part of the e-file, but I would modify it as you have done if it is open in the return rather than take a chance. As far as the federal goes, I think you have everything fine.

[Kea]

Thanks so much. I just got paranoid because I learned I had been wrong previously.

[chuck]

I'd have her sign the 8879 for both of them. Send copy of 2848 in with 8453 to texas address. Keep copy of power of attorney form for your records along with all other data as usual.

[Kea]

Thanks Chuck. That's what I did.

[jainen]

>>a power of attorney attached to Form 8453 that specifically authorizes the agent to sign the return<<

In my opinion, Form 2848 as printed rather pointedly does NOT specifically authorize the agent to sign the return. READ THE INSTRUCTIONS to Line 5 at http://www.irs.gov/pub/irs-pdf/i2848.pdf.

[kcjenkins]

I agree that a 2848 is not what is needed in this situation, a full Power of Attorney document, or a specific POA for signing tax returns, which has been properly signed and notarized, would be needed.

[Gail in Virginia]

While a full power of attorney, as long as it specifically grants the power to sign tax returns, would be preferred, the form 2848 can be used in limited circumstances. One of those circumstances is if you are out of the country for a period of at least 60 days. Specific language has to be added to the 2848 if it is being used for this purpose. The instructions for the form are very clear about the circumstances under which it can be used, and the language that has to be included.

[Kea]

Before the husband shipped out, he and wife met with JAG officers on the base. He did sign at least one other general POA that was signed and notarized. I did not see that form but the wife had a binder with all kinds of legal papers that were filled out before deployment. I know she said several of them had to be notarized.

I've already mailed the 2848 with the 8453. Is there any reason to also mail the notarized POA?

What if there had only been a general POA? Would that have been sent in with the 8453 -- with the same line checked? Even if it wasn't a 2848?

Thannks

[jainen]

>>Is there any reason to also mail the notarized POA?<<

Probably not. I doubt the IRS will reject the filing, since you say you have "POA for tax returns," and I'm sure you could fix it pretty easily anyway. So don't take my next remark too seriously, because I really think everything's fine.

But in my opinion you must follow the instructions for filling in Line 5 of Form 2848. Otherwise you would be violating your client's rights by e-filing the return without obtaining an authorized signature on Form 8879. Even if he did specifically authorize his wife, that authorization would not be valid unless and until he were out of the country within 60 days of April 15. In January, there is still plenty of time to get his own signature by simply mailing, faxing, or emailing the form.

[kcjenkins]

I agree, odds are good that it will go through fine as is. If they do reject the 2848 because you did not add the language that they want, you can always send them a copy of the general POA when/if that happens. But Jainen is right that there are special rules to use it for this purpose, and few people do it right.

[Kea]

I figured e-mailing and / or faxing the return to and from Iraq might work, but his wife didn't thing so. She didn't give a reason and I didn't pursue it (figuring the 2848 was sufficient). He left in December and they don't know when he will return. She is in real need of the refund to pay the $2000 cell phone bill due in early February. They use Skype now, but said that really wasn't much of an option while he was in transition over there.

Thanks for all your input.