CCA 201211015: A joint return generally needs signatures for both spouses

Plain-English summary

Chief Counsel advice addresses a joint return signed by a representative only on the primary taxpayer's line. The Service position described is that both spouses must sign a joint return, so both signature lines must be signed for a valid joint filing election. The representative may sign only in situations authorized by Treas. Reg. § 1.6012-1(a)(5), such as the principal's illness or injury, extended absence from the United States, or Service permission, and when Form 2848 authorizes the representative to sign. A spouse may sign for an incapacitated spouse in certain situations with oral consent.

Ruling snapshot

• Question: May a representative sign only one spouse's line on a joint return, and when may an agent sign for a taxpayer?
• Outcome: Advice given.
• Key authorities: IRC §§ 6012 and 6013; Treas. Reg. §§ 1.6012-1(a)(5), 1.6013-1(a)(2), and 601.504(a)(6)

Full text (IRS public release)

ID: CCA_2012021015114341 Number: 201211015
Release Date: 3/16/2012
Office: ----------------------------
UILC: 6012.01-00, 6013.01-01

From: ------------------
Sent: Friday, February 10, 2012 3:11:44 PM
To: -------------------
Cc:
Subject: Returns Made by Agents (1.6012-1(a)(5))

Summary:
A representative signed a joint return only on the primary taxpayer’s line. The representative is also the secondary taxpayer’s POA on file. Does representative have to sign on both lines for the return to be valid?

Service position is that a joint return must be signed by both husband and wife. See Treas. Reg. 1.6013- 1(a)(2). Under this rationale, we believe that both primary and secondary taxpayer’s signature line must be signed, for a valid joint return election to be made. The return may be valid as to the primary taxpayer, but the joint filing election may invalid. Check to determine whether this is a situation where a return may be signed by an agent under Treas. Reg. 1.6012-1(a)(5), i.e., disease or injury of the principal, continual absence from the United States for 60 days, or permission from the Service. Also, under regulation 601.504(a)(6), the representative may only sign a return if the requirements of regulation 1.6012-1(a)(5) applies, and the Form 2848 specifically authorizes the representative to sign a return.

In certain situations, a spouse may sign for an incapacitated spouse, without a power of attorney if oral consent is given, see Treas. Reg. 1.6012-1(a)(5).

Please contact me if I can be of further assistance.
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