Who can file tax returns on behalf of an incapacitated taxpayer?

A durable power of attorney is a legal document that allows an individual to appoint someone else to make decisions on their behalf when they are unable to do so due to incapacitation. When it comes to tax matters, a durable power of attorney can specifically grant authority to the appointed individual to handle tax filings, represent the taxpayer before the IRS, and manage related financial decisions effectively. This is particularly essential during periods of incapacity when the taxpayer cannot personally file their tax returns.

While spouses can file joint returns under certain circumstances, they typically do not have the broad, formal authority provided by a durable power of attorney. Family members might assist or help, but without the legal authority provided by a durable power of attorney, they cannot officially file on behalf of an incapacitated taxpayer. Similarly, a tax professional can prepare and file returns but usually requires proper authorization from the taxpayer or a power of attorney for representation, making the durable power of attorney the most suitable and legally binding option in this scenario.