Spouse can't sign return due to medical issue

[TAXNJ]

Scenario:

MFJ return however spouse recently had a severe medical issue and can't sign the form 1040 (form 8879)

Taxpayer has a Durable POA allowing signing for the spouse

Question: does the POA need to be efiled with the return?

(Cannot find source if it needs to be attached other than if the spouse was deceased which is not the case)


Thanks in advance

[Gary2]

Page 7 of Pub 501 says they don't even need a POA. One spouse can sign for the other in case of injury or illness, and they just need to attach a statement explaining why.

I'm unsure how that applies to the 8879, since the pub is obviously written for people filing on paper. But since you have the POA and form 8453 has a checkbox for the POA, that's the way I'd handled it, i.e., send it with the 8453 (or as an attachment if your software allows it).

[FEDUKE404]

More info

It's been some time since I encountered this scenario, but I recall at the time there was a procedure clearly established by the IRS as to how to handle the signing.

I think the small print was the spouse was "unable to sign" due to medical conditions or whatever, but would otherwise agree to the tax return. Yes, I know it's splitting hairs, so the OP would need to review carefully the current guidelines.

I don't believe this rises to a POA level. The Form 8879 does constitute the signature(s) on a tax return, so all that would be missing would be the required statement of fact for the missing signature on a joint return. Most tax filing software now allows PDF attachments, so that might be an easier option than going the 8453 route. Personal choice otherwise.

FE

[Roland Slugg]

Every time I've had a MFJ couple in that situation, the injured/disabled/hospitalized spouse has miraculously managed to find the strength and cogency to sign the return.

[TAXNJ]

POA pdf attached to the return for e-file - Thanks for the comments

It's been some time since I encountered this scenario, but I recall at the time there was a procedure clearly established by the IRS as to how to handle the signing.

I think the small print was the spouse was "unable to sign" due to medical conditions or whatever, but would otherwise agree to the tax return. Yes, I know it's splitting hairs, so the OP would need to review carefully the current guidelines.

I don't believe this rises to a POA level. The Form 8879 does constitute the signature(s) on a tax return, so all that would be missing would be the required statement of fact for the missing signature on a joint return. Most tax filing software now allows PDF attachments, so that might be an easier option than going the 8453 route. Personal choice otherwise.

FE

Yes the tax software does allow attachment for the Durable POA. Surprised that PUB 501 only addresses paper filing and form 8453 has an area for "Description and Filename" of the attached pdf.

But I think this should handle it.

Thanks again

[TAXNJ]

Hopefully

Hopefully this will happen as in your experiences.

[Burke]

Every time I've had a MFJ couple in that situation, the injured/disabled/hospitalized spouse has miraculously managed to find the strength and cogency to sign the return.

Yes, I even walked the spouse out to the car yesterday with 8879's in hand for the 97-year old husband who just got out of the hospital and couldn't walk the long distance into the office and down the hall.

[RitaB]

Yessssssss

Every time I've had a MFJ couple in that situation, the injured/disabled/hospitalized spouse has miraculously managed to find the strength and cogency to sign the return.

Yesssssss, miracles still happen in TN as well. Saves time and energy better directed toward something else. God is so good.

[TAXNJ]

Thanks Rita

Yesssssss, miracles still happen in TN as well. Saves time and energy better directed toward something else. God is so good.

The taxpayer was in a coma and it was tough talking to the spouse. Again, hopefully things will get better.