Can a taxpayer sign a MFJ return for a spouse?
Pub. 17, Your Federal Income Tax, describes when a taxpayer can sign a Married Filing Jointly (MFJ) return for a spouse. In Pub. 17, see "Signing a joint return" in "Filing Status" under "Married Filing Jointly", page 21 :
- Spouse died before signing (see Related Links below)
- Injury or disease prevents spouse from signing
- Taxpayer is guardian of mentally incompetent spouse
- Spouse is in a combat zone
- Spouse cannot sign for other reasons
In some cases, a statement is required. For this purpose, use the MISC screen (on the Miscellaneous tab).
- At the bottom right, select Taxpayer is signing for the spouse and a statement is required (in the Special Signatures section).
- Select the SCH link to create the required explanatory statement. Select 023 – Spouse Signature – Form 1040 from the drop list for Type of attachment/statement number and title.