What type of form do you need in order to sign papers that your mother cannot sign because she is goin blind?

A U.S. federal income tax return is not valid if it is not signed. You as the taxpayer must sign the return, indicating the date, your occupation, and a daytime telephone number. Even when another person prepares and signs the return, the taxpayer must also sign it and is responsible for the information reported on the return.

Married persons who file a joint return must both sign the return. Deceased spouse: The executor or administrator must sign the return for the deceased spouse. If no executor or administrator has been appointed, you as the surviving spouse must sign the return for your deceased spouse, noting "Filing as surviving spouse" below your signature.

Injury or illness: When your spouse cannot sign the return due to illness or injury, you can sign the return for your spouse, noting "By (your name) Husband (or Wife)". You must attach a statement to your return indicating the form number you are using to file (Form 1040, 1040A, or 1040-EZ), the year for which the return is being filed, the reason why your spouse cannot sign, and that he or she consents in you signing the return on his or her behalf. Guardian: If you are your spouse's guardian, you can sign the return on his or her behalf.

Spouse in combat zone: When your spouse cannot sign because he or she is in a combat zone, you can sign if there is no power of attorney for someone else to sign on his or her behalf. You must attach a statement indicating that your spouse is serving in a combat zone. Other reasons: If your spouse cannot sign for some other reason, you can only sign if you have a valid power of attorney to sign on his or her behalf.

You must attach a copy of the power of attorney to your tax return. You could also use Internal Revenue Service (IRS) Form 2848 for this purpose. This form can be downloaded from the IRS website at www.irs.gov.

In general, both spouses are liable, individually and jointly, for the information reported on a joint return and for the payment of the tax owed and any penalties or interest that may apply. But there may be cases in which one of the spouses signs the return, trusting in the information provided by the other spouse, that turns out to be incorrect. There are four types of relief in this case: (1) innocent spouse relief that applies to all persons who sign a joint return; (2) separation of liability, which applies to spouses who are widowed, divorced, or legally separated, or who have not lived together during the 12 months prior to requesting this form of relief; (3) equitable relief, which applies to persons who have filed a joint return but do not qualify for the first two types of relief; and (4) relief from liability arising from community property law.

You must file Form 8857, Request for Innocent Spouse Relief, or a written statement with the same information required on Form 8857 in order to claim any of these types of relief. Form 8857 can be downloaded from the IRS website. When you have to file a tax return for a minor child and the child cannot sign the return, either of the parents can sign the child's name in the space for the taxpayer's signature and then write "By (your name), parent for minor child".

Normally it would be necessary to file a separate return when your child has income of more than $850 from investments or from sources other than work, has income of more than $5,350 from work, or has gross income (a combination of income from work and other sources) of more than the larger of $850 or earned income (up to $5,050) plus $300). When a representative has been appointed for the deceased, that person must sign the tax return filed for the deceased, when a return is required to be filed. If a joint return is being filed, the surviving spouse must also sign.

When a personal representative has not been appointed, and a joint return is filed, the surviving spouse can file and sign the return for the deceased spouse, noting "Filing as surviving spouse" below his or her signature. If no personal representative has been appointed and there is no surviving spouse, the person in charge of the deceased taxpayer's property must sign the return as "personal representative". The "Third Party Designee" section of the tax return, just above the section where the taxpayer signs, is completed when you want to allow a relative, friend, or another person to be able to discuss your return with the Internal Revenue Service.

This person is not necessarily your legal representative or the preparer of the return. It is a person in whom you trust to discuss your return directly with the IRS on your behalf, and who the IRS can contact if they have questions.