Rules for Signing the Tax Return, the Form 8879 e-file authorization, extension request, Form 2848 Power of Attorney and so forth.
A frivolous return is one that doesn’t contain information needed to figure the correct tax or shows a substantially incorrect tax because you take a frivolous position or desire to delay or interfere with the tax laws. This includes altering or striking out the preprinted language above the space where you sign.
Signing your minor child’s return. If your minor child can’t sign the return, either parent can sign the child’s name in the space provided. Then, enter “By (your signature), parent for minor child.”
Deceased taxpayer. If filing Form 1040 or 1040-X for a deceased taxpayer, enter “Deceased,” the deceased taxpayer’s name, and the date of death across the top of Form 1040 or 1040-X, page 1. If you are filing a joint return as a surviving spouse, enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, he or she must also sign.
If a refund is due to a deceased taxpayer, Form 1310 may be required.
A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn’t live together all year. However, both persons must sign the return. Once you file a joint return, you can’t choose to file separate returns for that year after the due date of the return.
Form 1040 isn’t considered a valid return unless you sign it. If you are filing a joint return, your spouse also must sign.
Signing a joint return. For a return to be considered a joint return, both spouses generally must sign the return.
Spouse died before signing. If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return.
Spouse away from home. If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time.
Injury or disease prevents signing. If your spouse can’t sign because of injury or disease and tells you to sign for him or her, you can sign your spouse’s name in the proper space on the return followed by the words “By (your name), Husband (or Wife).” Be sure to also sign in the space provided for your signature. Attach a dated statement, signed by you, to the return. The statement should include the form number of the return you are filing, the tax year, and the reason your spouse can’t sign, and should state that your spouse has agreed to your signing for him or her.
Signing as guardian of spouse. If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian.
Spouse in combat zone. You can sign a joint return for your spouse if your spouse can’t sign because he or she is serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you don’t have a power of attorney or other statement. Attach a signed statement to your return explaining that your spouse is serving in a combat zone. For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Pub. 3, Armed Forces’ Tax Guide.
Other reasons spouse can’t sign. If your spouse can’t sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Attach the power of attorney (or a copy of it) to your tax return. You can use Form 2848.
If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848.
If you are a court-appointed conservator, guardian, or other fiduciary for a mentally
or physically incompetent individual who has to file Form 1040, sign your name for the individual and file Form 56.
If your child can’t sign his or her return, either parent can sign the child’s name in the space provided. Then, enter “By (your signature), parent for minor child.”
If a taxpayer died before filing a return
for 2017, the taxpayer’s spouse or personal representative may have to file and sign a return for that taxpayer. A personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer’s property. If the deceased taxpayer didn’t have to file a return but had tax withheld, a return must be filed to get a refund. The person who files the return must enter “Deceased,” the deceased taxpayer’s name, and the date of death across the top of the return. If this information isn’t provided, it may delay the processing of the return.
If your spouse died in 2017 and you didn’t remarry in 2017, or if your spouse died in 2018 before filing a return for 2017, you can file a joint return. A joint return should show your spouse’s 2017 income before death and your income for all of 2017. Enter “Filing as surviving spouse” in the area where you sign the return. If someone else is the personal representative, he or she also must sign.
The surviving spouse or personal representative should promptly notify all payers of income, including financial institutions, of the taxpayer’s death. This will ensure the proper reporting of income earned by the taxpayer’s estate or heirs. A deceased taxpayer’s social security number shouldn’t be used for tax years after the year of death, except for estate tax return purposes.
IRS Publication 17
SignaturesYou must sign and date your return. If you file a joint return, both you and your spouse must sign the return, even if only one of you had income.
CAUTION: If you file a joint return, both spouses are generally liable for the tax, and the entire tax liability may be assessed against either spouse.
Your return isn’t considered a valid return unless you sign it in accordance with the requirements in the instructions for your return.
You must handwrite your signature on your return if you file it on paper. Digital, electronic,
or typed-font signatures are not valid signatures for Forms 1040 or 1040-SR filed on paper.If you electronically file your return, you can use an electronic signature to sign your return in accordance with the requirements contained in the instructions for your return.
Failure to sign your return in accordance with these requirements may prevent you from obtaining a refund.
Enter your occupation. If you file a joint return, enter both your occupation and your spouse’s occupation.
When someone can sign for you. You can
appoint an agent to sign your return if you are:
- Unable to sign the return because of disease or injury,
- Absent from the United States for a continuous period of at least 60 days before the
due date for filing your return, or- Given permission to do so by the IRS office in your area.
Power of attorney. A return signed by an agent in any of these cases must have a power of attorney (POA) attached that authorizes the agent to sign for you. You can use a POA that states that the agent is granted authority to sign the return, or you can use Form 2848. Part I of Form 2848 must state that the agent is granted authority to sign the return.
Court-appointed conservator, guardian, or other fiduciary. If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file a tax return, sign your name for the individual. File Form 56.
Unable to sign. If the taxpayer is mentally competent but physically unable to sign the return or POA, a valid “signature” is defined under state law. It can be anything that clearly indicates the taxpayer’s intent to sign. For example, the taxpayer’s “X” with the signatures of two witnesses might be considered a valid signature under a state’s law.
Spouse unable to sign. If your spouse is unable to sign for any reason.
Child’s return. If a child has to file a tax return but can’t sign the return, the child’s parent, guardian, or another legally responsible person must sign the child’s name, followed by the words “By (your signature), parent for minor child.”
§1.6012-1(a)(5) Election for a person to sign a tax return on behalf of his/her spouse or child:
Where one spouse is physically unable by reason of disease or injury to sign a joint return, the other spouse may, with the oral consent of the one who is incapacitated, sign the incapacitated spouse’s name in the proper place on the return followed by the words “By ………………. Husband (or Wife),” and by the signature of the signing spouse in his own right, provided that a dated statement signed by the spouse who is signing the return is attached to and made a part of the return stating:
(i) The name of the return being filed,
(ii) The taxable year,
(iii) The reason for the inability of the spouse who is incapacitated to sign the return, and
(iv) That the spouse who is incapacitated consented to the signing of the return.
The taxpayer and his agent, if any, are responsible for the return as made and incur liability for the penalties provided for erroneous, false, or fraudulent returns.
Special Handling of Signature Requests
Taxpayer is divorced or separated and filing a claim or amended return requesting a tax decrease for their portion of a refund on a previously filed joint return
Only the spouse who owns or has interest in the refund must sign. Refer to IRM 21.6.1.4.8, Allocating Jointly Filed Cases Procedures.
Optional Electronic Signature Requirements for Form 8879,
The software must record the following data:
- Digital image of the signed form;
- Date and time of the signature;
- Identity verification: taxpayer’s knowledge based authentication passed results; and,
- Method used to sign the record, e.g., typed name; or a system log; or other audit trail that reflects the completion of the electronic signature process by the signer.
https://www.irs.gov/pub/irs-pdf/p1345.pdf
Note: The ERO (the CPA’s office) must provide this information to the IRS upon request.
Form 2848, Power of Attorney
Generally, the taxpayer signs first, granting the authority and then the representative signs, accepting the authority granted. In this situation, for domestic authorizations, the representative must sign within 45 days from the date the taxpayer signed (60 days for authorizations from taxpayers residing abroad).
If the representative signs first, the taxpayer does not have a required time limit for signing
If you, your spouse, or former spouse are submitting powers of attorney in connection with a joint return that you filed, you must each submit separate Forms 2848 even if you are authorizing the same representative(s) to represent you.
For taxpayer individuals that are under 18 years of age and cannot sign, the individual’s parent or court-appointed guardian (with court documents) may sign on their behalf. Other individuals may sign for the taxpayer if they have a Form 2848 that has been signed by the
parent or court-appointed guardian authorizing them to sign on behalf of the taxpayer individual.
If the taxpayer is a dissolved corporation, deceased individual, insolvent, or a person for whom or by whom a fiduciary (a trustee, guarantor, receiver, executor, or administrator) has been appointed, see 26 CFR 601.503(d) and use Form 56.
State of California
If you and your spouse/RDP paid joint estimated taxes but are now filing separate income tax returns, either of you may claim the entire amount paid, or each may claim part of the joint estimated tax payments. If you want the estimated tax payments to be divided, notify the FTB before you file the tax returns so the payments can be applied to the proper account. The FTB will accept in writing, any divorce agreement (or court-ordered settlement) or a statement showing the allocation of the payments along with a notarized signature of both taxpayers.
Send statements to:
JOINT ESTIMATED CREDIT ALLOCATION MS F283
TAXPAYER SERVICES CENTER
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO, CA 94240-0040