form 8879

[Ken]

I have a question that has bugged me for years and I cant seem to find a simple answer to. Maybe someone could enlighten me.

Whenever I do a new clients taxes I ALWAYS have both the husband and wife sign the electronic form 8879. I have a small office in my home and I get pretty busy during tax season and a LOT of times either one spouse or the other will come in to have their taxes done and its a big pain in the behind when I have to deal with the other spouse signing the form. I live and work in a Military town and a lot of government workers and so a lot of times the spouse will be out of state or overseas. My question is, is it LEGAL for only one spouse to sign the form 8879? I have read everything I can find on the subject, and even the form 8879 itself has instructions that could be interpreted to mean that one spouse could sign the form ( I THINK).
Any opinions?? It would make my life a whole lot easier if only one spouse could sign that form.

[FEDUKE404]

In most cases, both

Quoting from memory....which is not always as good as it should be:

Yes, I think that the Form 8879 (just like a Form 1040) must be signed by both individuals when a joint return is involved.

You do have the ability for one spouse to "sign" for another spouse, who is incapacitated and cannot sign. Necessary procedure for that (involves statement of facts?) is "out there."

I feel sure the same rules apply to a tax return where only one spouse is available due to death ("signing as surviving spouse").

There may be an additional "out" for a military member (in a combat zone?) where only one signature is acceptable. Again, due diligence will find that answer.

Otherwise, it would not be a good idea to cut any corners as the Form 8879 and required records (such as copies of W2 and 1099R) are always subject to review by the IRS.

I generally take the approach it is not a wise idea to tug on Superman's cape....

FE

[ChEAr$]

I have a question that has bugged me for years and I cant seem to find a simple answer to. Maybe someone could enlighten me.

Whenever I do a new clients taxes I ALWAYS have both the husband and wife sign the electronic form 8879. I have a small office in my home and I get pretty busy during tax season and a LOT of times either one spouse or the other will come in to have their taxes done and its a big pain in the behind when I have to deal with the other spouse signing the form. I live and work in a Military town and a lot of government workers and so a lot of times the spouse will be out of state or overseas. My question is, is it LEGAL for only one spouse to sign the form 8879? I have read everything I can find on the subject, and even the form 8879 itself has instructions that could be interpreted to mean that one spouse could sign the form ( I THINK).
Any opinions?? It would make my life a whole lot easier if only one spouse could sign that form.

This is not an opinion, but the law.

Both must sign for a joint return. If one is absent and the present spouse has a POA, then all is well.

I would of course be interested to know how you interpreted the form differently.

[Kram BergGold]

Try this

Regulation 1.6012-1(a)(5)

Allows a person to sign for a spouse when that spouse is unable to sign due to illness, injury, physical absence. NCPE has a statement regarding this. Basically it says my spouse has given me oral consent to sign the joint return for the year XXXX. This step is due to illness, injury, absence. If this si ok for a return I have to assume it is ok for E-filing.

[zeros]

Mail In Form 8879

I think this problem comes up with every preparer. Usually one of the two is the financial person. In my case, generally, I give the form to the one in the office (with a stampled self-addressed envelope) and he takes it home to be signed and mailed. I try make it easy for them. Some, having this small duty, still find it difficult to get in the mail. I do not transmit the return w/o having it signed. Not sure what to do if they are somewhere in the military. Never had that problem.

[ChEAr$]

Regulation 1.6012-1(a)(5)

Allows a person to sign for a spouse when that spouse is unable to sign due to illness, injury, physical absence. NCPE has a statement regarding this. Basically it says my spouse has given me oral consent to sign the joint return for the year XXXX. This step is due to illness, injury, absence. If this si ok for a return I have to assume it is ok for E-filing.

The only problem with that regulation is in details. The "financial" person who is in your office might say his spouse is ill, when what he really means is that "she is sick in the head."

[TAX4US]

I have seen where wife comes in to sign. I see her sign it and she takes it home. How do I know he signed it? other than signature appears to be same quality as previous year where I saw both sign. Just my 2 cents worth.

[David1980]

Try page 23, right column.

http://www.irs.gov/pub/irs-pdf/p3.pdf

Spouse in combat zone. If your spouse is unable to sign the return because he or she is serving in a combat zone or is performing qualifying service outside of a combat zone, and you do not have a power of attorney or other statement, you can sign for your spouse. Attach a signed statement to your return that explains that your spouse is serving in a combat zone.

Might work? So I would guess you keep the signed statement with the 8879? Now note that this is combat zone, not just "overseas". Right above it there's a case for "Spouse overseas".

Spouse overseas. If one spouse is overseas on military duty, there are two options when filing a joint return. One spouse can prepare the return, sign it, and send it to the other spouse to sign early enough so that it can be filed by the due date, or The spouse who expects to be overseas on the due date of the return can file Form 2848 specifically designating that the spouse who remains in the United States can sign the return for the absent spouse.

I think the risk here is really trying to apply the rules for one set of facts to a different set of facts. Don't confuse being in a combat zone with being deployed overseas, don't confuse military exceptions with non-military, etc...

[smithtax]

Regulation 1.6012-1(a)(5)

Allows a person to sign for a spouse when that spouse is unable to sign due to illness, injury, physical absence. NCPE has a statement regarding this. Basically it says my spouse has given me oral consent to sign the joint return for the year XXXX. This step is due to illness, injury, absence. If this si ok for a return I have to assume it is ok for E-filing.

I think you need to re-read the regulation a little closer. The spouse may act as an agent "if the taxpayer is unable to make the return by reason of continuous absence from the United States (including Puerto Rico as if a part of the United States) for a period of at least 60 days prior to the date prescribed by law for making the return".

However, the regulation also reads "Whenever a return is made by an agent it must be accompanied by a power of attorney (or copy thereof) authorizing him to represent his principal in making, executing, or filing the return".

[taxea]

Ken both must sign unless one has a valid POA for the other whether military or civilian. I send it with their bill and a sae; return doesn't get filed until I receive both back.
FYI the military is used to providing POAs for spouses overseas. A copy of the POA should be kept with your copy of the return.

[Ken]

form 8879

Thanks for all the input guys. Yes I have given the form to one spouse to take home for the other spouse to sign but how do you know it was actually the spouse that signed it. A lot of time the spouse comes back to my office pretty fast, just saying.
I will continue to do it like I have been I guess. And NO I dont e-file it till I have the signed form in my hand.