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Have an attorney draw one up that states it is valid in what ever jurisdiction it is presented. They can do a Durable POA and a medical POA fairly simple and valid throughout the country.

You can also do your own by printing them out and merging them, essentially you want to make sure that you say it is in accordance with state statutes for both states and reference the actual statute numbers.

That is how I would do it, but I think that your DPOA is valid anywhere as long as it complies with statutes for her states of residence.
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Get one for both and be on the safe side about it
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Where does she file taxes? Where would she vote? Where would her car be registered? If she lists a primary doctor where is that doctor located? If all of these answers are the same that would be the state that is her "primary residence".
But to be safe I would have papers completed that are legal and recognized in both states same if she has a P.O.L.S.T. or D.N.R.
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Pick the state where her assets are located, where you pay her taxes, and the one in which she considers her domicile. Don’t open a bank account or buy a home in the second state. For tax reasons, treat one state as her legal home and the other as a place she is merely visiting.

Although a POA in one state is recognized in any state, you may be creating a bigger tax problem.
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Her state, where she is ordinarily resident, it's her document; but while you're about it download the information about your state's requirements and check for differences. It shouldn't be impossible to create a POA that will be accepted in both, surely.
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I wasn’t aware that POA forms were state specific, If she has a home of her own in her home state I’d have to guess that state. But if she lives with someone else in that state, then I’m not sure. Where does her mail go?
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Like Ahmijoy, I wasn't aware of any reason they would not work in more than one state but I would go with the state that is established as her domicile. Basically what address is on her Social security, medicare, bank accounts etc.
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Her State, Dear..In case you Put her in a Nursing Facility or maybe You Would Want Yours...Closer to Home.
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While I would agree the state she claims as her primary residence, why not just do both at the same time to cover yourself? I'm not sure there really is a difference, it was always my understanding that POA as a legal document is POA wherever you are so while perhaps there are slight variations in wording or set up, maybe even power, I don't think they are only legal in one state, kind of like a marriage certificate (differing rules for getting one state to state but once married it's recognized everywhere). However if she has property and a life in multiple states I don't think it's difficult and might save headaches at some point to just have her sign one created by each state. What might be more important is to make sure you have POA, MPOA and DPOA rights as they are all a little different until you need them and interpretation of their powers might be different state to state.
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Go to Legal Zoom. They have a POA form that should be universally recognized by both states. They also have customer service reps that should be able to help you. You can also ask an elder law attorney for input as well.
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