Do Both Husband and Wife Have to Sign Tax Return?

When married couples file a joint federal income tax return, a common question arises regarding signature requirements. Understanding these rules helps ensure the return is processed correctly and avoids potential complications. Filing a joint return offers certain benefits, but it also carries the responsibility of both spouses affirming the accuracy of the information presented.

General Signing Requirement for Joint Returns

Both spouses must sign a joint federal income tax return. This requirement applies whether the return is submitted on paper or electronically. The signatures confirm that both individuals agree with the contents of the return, including all reported income, deductions, and credits. It also signifies that both spouses declare, under penalties of perjury, that the return is true, correct, and complete.

This joint signature establishes what is known as joint and several liability. This means that each spouse is individually responsible for the entire tax liability shown on the return, including any additional tax, interest, or penalties that may be assessed later, even if one spouse earned all the income or claimed all the deductions. For electronically filed returns, both spouses typically provide consent through a Personal Identification Number (PIN) or other electronic verification methods, serving as their digital signatures.

Situations Allowing One Spouse to Sign

Specific circumstances allow one spouse to sign a joint tax return on behalf of both, or permit a third party to sign for a spouse. These exceptions are designed to accommodate situations where obtaining both signatures is genuinely impractical or impossible.

Absence

If one spouse is temporarily absent, such as due to military service, travel, or other reasons, the present spouse can sign the return for both. The signing spouse should write “By [Your Name], Husband (or Wife), for [Absent Spouse’s Name]” in the signature area. An attached statement explaining the reason for the absent spouse’s inability to sign and confirming their consent to the joint filing is also generally required. This ensures the Internal Revenue Service (IRS) understands why only one signature is present.

Illness or Disability

When a spouse is physically or mentally unable to sign the tax return due to illness or disability, the other spouse may sign on their behalf. In this situation, the signing spouse should sign the disabled spouse’s name, add “By [Your Name], Husband (or Wife),” and attach a statement to the return. This statement must explain the illness or disability preventing the spouse from signing and affirm that the disabled spouse consented to the return. For individual returns where there is no “well” spouse, a legally authorized agent, such as a guardian, may sign.

Power of Attorney

A valid power of attorney can authorize an individual, including the other spouse or a tax professional, to sign a tax return on behalf of a taxpayer. IRS Form 2848, Power of Attorney and Declaration of Representative, is the document used to grant such authority. This form specifies the tax matters and periods for which the representative has authority to act, including signing returns if explicitly granted. The representative signs the return as “attorney-in-fact” and must attach a copy of the valid Form 2848 to the tax return when it is filed.

Consequences of Unsigned or Improperly Signed Returns

Submitting a joint tax return without the required signatures or without adhering to the proper procedures for exceptions can lead to significant issues. An unsigned or improperly signed return is generally considered invalid by the IRS.

If a return is deemed invalid, the IRS may not process it and could return it to the taxpayers with a request for proper signatures. This can cause considerable processing delays, postponing any refund due or delaying the official filing date. The statute of limitations for assessment of tax also may not begin to run until a validly signed return is filed.

Furthermore, if the return is not rectified promptly, it could be treated as if it was never filed. This can result in penalties for late filing or late payment if tax was owed. The failure-to-file penalty is 5% of the unpaid taxes for each month or part of a month that a return is late. Interest also accrues on any unpaid balance.

Separate Filing Considerations

If signing a joint return becomes an insurmountable issue, or if couples prefer not to incur joint and several liability, filing as “Married Filing Separately” is an alternative. Under this status, each spouse files their own individual tax return, reporting only their own income, deductions, and credits. Consequently, only the individual taxpayer needs to sign their separate return.

While this filing status avoids the joint signing requirement and joint liability, it often comes with different tax implications compared to filing jointly. For instance, certain tax credits and deductions may be reduced or unavailable when filing separately, and the standard deduction amount for each spouse is typically lower than the joint standard deduction. Therefore, while it resolves the signing concern, it is important for couples to understand the potential impact on their overall tax situation.