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Power of attorney: Form 2848

SEE 3 Chapter 11 · IRS outline 2A1, 2A2, 2A3, 2A4, 2A5, 2A6

Domain 2 opens with the single most-used form in a representation practice. Daniel Okafor's audit letter arrived, and before Nadia can say a word to the examiner about Daniel's account, she needs his signature on Form 2848. This chapter covers why the form exists, what it lets Nadia do, the narrow cases where she may even sign Daniel's return, how to fill in each line so the IRS doesn't reject it, and what happens with durable powers, incapacity and death.

In this chapter

1. Why a power of attorney
2. What the representative may do
3. Signing a return for the taxpayer
4. Completing Form 2848: lines 1 to 4
5. Lines 5 to 7, Part II and filing the form
6. Durable, non-IRS and ending powers of attorney

This chapter has 6 lessons and 50 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• Why a power of attorney
• acts a representative may perform
• signing returns for a client
• completing Form 2848
• durable and other powers of attorney
• online submission

Chapter 10: Due diligence for refundable credits and head of household · Chapter 12: Form 8821, the CAF, privacy and changing representatives