Who Should Sign Your Tax Return?

Taxpayer's Signature

A U.S. federal income tax return is not valid if it is not signed. You as the taxpayer must sign the return, indicating the date, your occupation, and a daytime telephone number.

Even when another person prepares and signs the return, the taxpayer must also sign it and is responsible for the information reported on the return.

Signing a Joint Return

Married persons who file a joint return must both sign the return. If one of the spouses cannot sign the return, the following indications apply:

Deceased spouse: The executor or administrator must sign the return for the deceased spouse. If no executor or administrator has been appointed, you as the surviving spouse must sign the return for your deceased spouse, noting "Filing as surviving spouse" below your signature.

Injury or illness: When your spouse cannot sign the return due to illness or injury, you can sign the return for your spouse, noting "By (your name) Husband (or Wife)". You must attach a statement to your return indicating the form number you are using to file (Form 1040, 1040A, or 1040-EZ), the year for which the return is being filed, the reason why your spouse cannot sign, and that he or she consents in you signing the return on his or her behalf.

Guardian: If you are your spouse's guardian, you can sign the return on his or her behalf.

Spouse in combat zone: When your spouse cannot sign because he or she is in a combat zone, you can sign if there is no power of attorney for someone else to sign on his or her behalf. You must attach a statement indicating that your spouse is serving in a combat zone.

Other reasons: If your spouse cannot sign for some other reason, you can only sign if you have a valid power of attorney to sign on his or her behalf. You must attach a copy of the power of attorney to your tax return. You could also use Internal Revenue Service (IRS) Form 2848 for this purpose. This form can be downloaded from the IRS website at www.irs.gov.

Liability for a Joint Return