Social Security and VA benefits

A power of attorney does not let an agent handle someone’s Social Security or SSI. Social Security, VA and the IRS each have their own process.

This guide explains the law in general. It does not prepare documents or tell you whether a document is valid.

Social Security and SSI

A power of attorney does not let the agent handle someone's Social Security or SSI payments. The Treasury Department does not recognize a power of attorney for federal payments. To manage the benefits, the agent must apply to Social Security to become the representative payee.

Source: SSA POMS GN 00502.139 (A.6, B.5) · Official text

A representative payee is a person or organization Social Security chooses to manage the benefits of someone who cannot manage them. Social Security makes this decision itself, based on evidence. A power of attorney can show a trusted relationship, and Social Security may choose the agent as payee if that person is best placed to serve.

Source: SSA POMS GN 00502.001; GN 00502.139 · Official text

A guardian is not automatically the payee

A court-appointed guardian or conservator also does not automatically become the payee. Social Security looks at the court order and decides who will serve as payee.

Source: SSA POMS GN 00502.139 · Official text

Naming a payee ahead of time

If you get or apply for Social Security or SSI and can manage your own benefits, you can name in advance the people you would want as your payee if you ever need one, in order of priority. You can name people, not organizations, and you can change your choices at any time. You can do this online with my Social Security, by phone, at a field office, or by mail with Form SSA-4547. It is not a power of attorney, and an agent cannot make this choice for you. Social Security still decides who will serve.

Source: SSA POMS GN 00502.085; Social Security Act § 205(j)(1) (Pub. L. 115-165, § 201) · Official text

VA benefits

If a veteran or other VA beneficiary cannot manage VA benefits, VA appoints a fiduciary. VA decides that a person cannot manage their financial affairs only after it receives medical evidence or after a court has already decided this. The fiduciary, normally chosen by the beneficiary, is investigated first, which may include a criminal background check, a credit check and an interview. A family member, a friend or a professional can apply to serve as a fiduciary.

Source: VA Fiduciary Program · Official text

Federal taxes

To let someone represent you before the IRS, use Form 2848. The person must be eligible to practice before the IRS; this includes certain family members: a spouse, parent, child, brother, sister, grandparent, grandchild, step-parent, step-child, step-brother or step-sister.

Source: IRS, Instructions for Form 2848 (Rev. Sept. 2021); Form 2848 (Rev. Jan. 2021) · Official text

The IRS will accept another power of attorney, such as one made under state law, if it meets the IRS requirements. It cannot be recorded in the IRS system unless a completed Form 2848 is attached.

Source: IRS, Instructions for Form 2848; 26 CFR 601.503(a) · Official text

Medicare

1-800-MEDICARE can share a person's information with you only with that person's written permission on Form CMS-10106 (online through their Medicare.gov account, or by mail). If you sign as a personal representative, attach a copy of the paper that shows you can act for the person, such as a power of attorney. The person can cancel the permission in writing at any time.

Source: CMS, Form CMS-10106 (03/2026) · Official text

What to look for on your state’s page

  • “Federal rules everywhere” on every state page: the short version of these federal rules.
  • “What an agent can and cannot do”: your state’s own limits are separate from federal benefit rules.
  • “Guardianship” on your state’s page: how a court-appointed decision-maker is chosen.
  • “Free help in your state”: legal aid offices that can explain the process for your situation.

Questions to ask a lawyer or legal aid office

A lawyer or a legal aid office can answer these. This site cannot advise you.

  • Should I apply to be the representative payee, and how does Social Security decide?
  • Does the person get VA benefits, and has VA appointed a fiduciary?
  • Do I need Form 2848 to deal with the IRS for the person?
  • Which documents do I need to show each agency that I can act?

Free help

  • Legal Services Corporation (LSC) - Find legal aid LSC was set up by Congress and funds 129 independent nonprofit legal aid organizations in every state, D.C. and the U.S. territories for people with low incomes. For a civil legal problem, enter an address or city to find one near you.
  • LawHelp.org Look up information about your legal question and find free legal forms.
  • Eldercare Locator (Area Agencies on Aging) · 1-800-677-1116 A public service of the federal Administration for Community Living that connects older adults and families with local services. You can call, text, chat online or email. For help planning advance directives, the National Institute on Aging suggests contacting your local Area Agency on Aging.
  • CFPB guides for financial caregivers Free plain-language guides for agents under a power of attorney, court-appointed guardians and conservators, trustees, and Social Security or VA payees.

Pick your state

Your state's page has the form, the signing rules and the law for your state.

Pick your state

Free tools: the signing checklist and the letters to revoke a power of attorney or a health care directive are on each state's page.

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