Power of Attorney

• The IRS requires you to obtain Power of Attorney before filing and signing your son's income tax return. Although the IRS will accept payment for taxes due, to file the return and discuss any information with the IRS, you must have Power of Attorney. To obtain this, your son must complete Form 2848 and attach the form to the original tax return.
  
  

Form 2848

• When your son completes Form 2848, he must enter his personal information, your information, outline the matters that he is authorizing you to handle and sign the form. Your son must indicate the specific tax year that he is allowing you to handle his tax matters. If he does not sign the form, the Power of Attorney form is not valid, and your son will be responsible for preparing and signing his own tax return.
  
  

Authority to Sign Your Return

• In order for your son to authorize you to sign his return, your son must be absent from the United States for at least 60 days prior to the April 15 deadline. If your son meets this guideline, he must write a statement in Line 5 of Form 2848 indicating that he is authorizing you to sign his return pursuant to Regulations Section 1.6012-1(a)(5) by reason of his continuous absence.
  
  

Completing the Return

• Using your son's financial records, prepare his return using tax Form 1040EZ, 1040A or 1040, depending on his tax situation. Complete all required forms and schedules and attach them to the back of the return. Sign your son's return and submit all tax documents and Form 2848 to the IRS. If the result of the return is a refund, you can opt to have the refund deposited into your son's bank account or request a check. Although you cannot endorse the refund check, Power of Attorney allows you to negotiate the tax refund and retain the check until your son returns to the United States.