Can a Spouse Sign for the Other on a Tax Return?

Both spouses are typically required to sign a joint federal income tax return. This requirement ensures both acknowledge accuracy and accept shared responsibility for any tax liability.

For paper tax returns, a handwritten signature from each spouse is necessary. When filing electronically, taxpayers generally use a Personal Identification Number (PIN) as their electronic signature. Each spouse on a joint return must use their own PIN to sign the return electronically.

Signing Under a Power of Attorney

A spouse can sign a tax return for the other using a Power of Attorney (POA), a legal document granting authority. For tax issues, this authorization is established using IRS Form 2848, “Power of Attorney and Declaration of Representative.” This form designates an agent to represent the taxpayer before the IRS, allowing them to discuss tax matters, receive confidential information, and sign tax returns.

To complete Form 2848, the taxpayer’s identifying information, the agent’s identifying information, and the specific tax matters and periods covered by the POA must be clearly stated. When an authorized agent signs a tax return on behalf of a spouse, the signature should be formatted as, “[Taxpayer’s Name], by [Agent’s Name] under authority of power of attorney.” A copy of Form 2848 must be attached to the tax return if filing a paper return, or submitted with Form 8453 for electronically filed returns.

Electronic Signature Authorization

Electronic filing of tax returns often involves IRS Form 8879, “IRS e-file Signature Authorization.” This form is used to authorize an Electronic Return Originator (ERO), such as a tax professional, to submit a tax return electronically on behalf of the taxpayer. The form serves as a declaration that the taxpayer has reviewed the return and authorizes its electronic submission.

While both spouses generally need to sign Form 8879, there is a specific allowance for one spouse to sign for the other on this particular form. If one spouse is not present, the other spouse can sign Form 8879 for them, provided they have explicit permission. The signing spouse should indicate “By [signing spouse’s name] for [absent spouse’s name]” when signing for the non-present spouse. Form 8879 is not submitted to the IRS but is retained by the tax preparer as proof of authorization.

Special Circumstances for Signature

The IRS recognizes several less formal scenarios where one spouse may sign for the other without requiring a formal Power of Attorney. These situations are based on specific conditions and require particular notations on the tax return.

Incapacitated Spouse

If a spouse is incapacitated due to injury or disease and provides oral consent, the other spouse can sign their name on the return. The signature should be followed by “By [your name], Husband (or Wife),” and a dated statement must be attached to the return explaining the reason for the incapacitation and confirming the spouse’s consent.

Combat Zone Spouse

If a spouse is serving in a combat zone and cannot sign, the other spouse can sign for them. A signed statement explaining the combat zone service must be attached to the return.

Deceased Spouse

For a deceased spouse, the surviving spouse can generally sign a joint return for the year of death if they have not remarried. The surviving spouse should sign the return and write “Filing as surviving spouse” in the signature area. If an executor or administrator is appointed for the deceased spouse’s estate, they should sign. For a joint return, the surviving spouse must also sign. If no personal representative is appointed, the surviving spouse can sign and note “Filing as surviving spouse.” For paper returns, “Deceased,” the deceased person’s name, and the date of death should be written across the top of the return.