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More info would be helpful...

Are you asking because you're her PoA? If so, read the document to see how many diagnosis she needs for your authority to become active. Then take her to the doctor and ask her to be tested.

Or, are you seeking guardianship? A doctor needs to test her and provide the medical records that can be presented to a judge.
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You don't declare her incompetent.
A doctor, sometimes more than 1 will do an exam and based on the exam say that she is no longer able to manage her own affairs and that she needs 24/7 care.
If you are not POA and she has no one else that will manage her medically, financially then you may have to see Guardianship. If you or other family member does not want to take on that role the Court will appoint one.
The first step is getting her to a Doctor.
The second, or actually maybe the first would be to see an Elder Care Attorney to get paperwork started and signed BEFORE she is declared incompetent. Although a lawyer will not have her sign anything if the lawyer feels that she does not comprehend what is going on.
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