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Special Enrollment Examination

Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: Businesses Part 3SEE Part 3: Representation, Practices and Procedures

Part 3 Powers of Attorney and Representation question: EA sign Ron's

Part 3Powers of Attorney and Representation

Ron's EA holds a Form 2848 for 2025. Ron will be working abroad continuously from February 1, 2026 until after the filing date. Can the EA sign Ron's 2025 Form 1040?

A Yes, if line 5a grants it, given his 60-day absence
B No, unless Ron is too ill or injured to sign the return himself
C No, a representative may never sign a client's income tax return
D Yes, any representative named on a 2848 may sign returns

Show the answer and explanation

Answer: A. Yes, if line 5a grants it, given his 60-day absence

Under Reg. 1.6012-1(a)(5), another person may sign an income tax return only in case of disease or injury, continuous absence from the United States for at least 60 days before the due date, or specific IRS permission for good cause. The 2848 must specifically grant this authority on line 5a. Ron's absence from February 1 to past April 15 exceeds 60 days. Source: Treas. Reg. 1.6012-1(a)(5); Form 2848 instructions (Rev. 9-2021), Line 5a. Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Assuming a power of attorney automatically authorizes signing returns.

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Kay had EA Joe on a recorded Form 2848 for 2024. She files a new Form 2848 for 2024 naming CPA Sue and leaves the line 6 box unchecked. What happens to Joe's authority?A representative holding a Form 2848 is NOT authorized to Under Circular 230, practice before the IRS includes all of the following EXCEPT

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Original study material mapped to the public IRS SEE content outlines; not a real exam question.Not affiliated with or endorsed by the IRS or PSI. Verify figures and rules against current guidance before relying on them.