Can a Tax Preparer File Your Taxes Without Your Signature?

A tax preparer cannot legally file a tax return on a taxpayer’s behalf without receiving a valid signature or another form of documented, formal authorization. The signature serves as a legal declaration and is a component of the tax filing process. It confirms the taxpayer has reviewed the return and attests to its accuracy. Without this authorization, any submission by a preparer is considered illegitimate by the Internal Revenue Service (IRS).

The Legal Requirement of a Signature

When a taxpayer signs their return, they are making a legal declaration. Below the signature line on Form 1040, U.S. Individual Income Tax Return, is a statement confirming that the taxpayer has examined the return and, under penalty of perjury, declares it to be true, correct, and complete. This “penalty of perjury” clause is the legal foundation of a valid tax filing.

For a traditional paper-filed return, a physical, handwritten signature is required. For electronically filed returns, this same legal declaration is made through a specific authorization process. This process serves as the legal equivalent of a wet signature and binds the taxpayer to the contents of the return.

Authorizing a Preparer to E-File

For electronically filed returns, authorization is granted when the taxpayer signs IRS Form 8879, IRS e-file Signature Authorization. This document is not the tax return itself but is a separate form giving the preparer permission to affix the taxpayer’s electronic signature. It contains figures from the return, such as adjusted gross income (AGI), total tax, and the expected refund or amount owed.

The taxpayer must verify these amounts on Form 8879 match the final tax return before signing. The preparer must receive this signed authorization before they can enter the taxpayer’s Personal Identification Number (PIN) and submit the return. Both the taxpayer and the preparer should retain a copy of the signed Form 8879 for their records for at least three years.

Filing When a Taxpayer is Unable to Sign

If a taxpayer cannot personally sign their return or e-file authorization, a Power of Attorney (POA) can be used. This is accomplished by completing IRS Form 2848, Power of Attorney and Declaration of Representative. This legal document grants a designated individual, who must be eligible to practice before the IRS, the authority to sign a tax return on their behalf.

This situation often arises if the taxpayer is incapacitated, ill, or will be out of the country for an extended period. The Form 2848 must specify the tax matters and years the representative is authorized to handle. For a joint return, if one spouse is unavailable to sign, they can grant the other spouse power of attorney to sign for them using this form.

Consequences of an Unauthorized Filing

A preparer who files a return without the taxpayer’s consent faces penalties from the IRS. These can include monetary fines, suspension from the IRS e-file program, and the revocation of their Preparer Tax Identification Number (PTIN). In cases of intentional fraud, the preparer could face a criminal investigation, leading to fines of up to $1,000 and imprisonment for up to one year.

For the taxpayer, an unauthorized return is considered fraudulent by the IRS, and the taxpayer remains fully responsible for filing a correct and timely return. They are also liable for any tax, penalties, and interest that may be due. This situation also exposes the taxpayer to the risk of tax-related identity theft.

Steps to Take If a Return is Filed Without Consent

If a taxpayer discovers a return has been filed without their authorization, the first step is to file Form 14157, Complaint: Tax Return Preparer, with the IRS. This form documents the preparer’s misconduct and initiates an investigation by the IRS Return Preparer Office.

Next, the taxpayer must file their correct tax return. Since the IRS e-file system will reject a second return for the same Social Security number, the taxpayer will need to print their accurate return and file it by mail. It is important to attach a signed statement explaining that a fraudulent return was already filed.

Finally, because an unauthorized filing is a form of identity theft, the taxpayer should also complete and submit Form 14039, Identity Theft Affidavit. This form alerts the IRS to the potential compromise of the taxpayer’s personal information and helps the agency take steps to secure the taxpayer’s account.