Beginning March 1, 2012, the IRS will no longer accept the old version of Form 2848 – Power of Attorney and Declaration of Representative. The new version of this form was released in October 2011 and allows for only one taxpayer signature. This means that if a husband and wife file a joint tax return, each must file separate powers of attorney when dealing with the IRS. The husband and wife can still choose to have the same representative; however, they must file separate forms.
If taxpayers have filed a joint power of attorney prior to March 1, 2012, they do not have to file new, separate forms.
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