signing of form 8879

[dyne]

Is there a legal way that ONE spouse can sign the electronic authorizaton form 8879 without the other spouse having to sign it? Can a power of attorney or other authorization be prepared to authorize a wife (or husband) to sign the 8879 for both spouses INSTEAD of having the other spouse sign the form 8879? I researched the issue and found that BOTH husband and wife are normally required to sign the form 8879 although I am sure that this is NOT what most preparers are doing? Comments? Thank you.

[dsi]

On occassion, I have allowed the spouse to sign for both. This occurred when the other spouse had a broken wrist.

[Larmil]

Our policy on 8879

We do requre two signatures on the MFJ 8879. Often one spouse will come in at one time and the other at another time. One spouse can pick it up and after signatures mail it back to us (we provide stamped envelopes) of fax it back to us. Sometimes one spouse will come in to the office and take it to the other spouse in the car to sign. We do not look to see if the 'other' spouse is actually in the car.

[Gene V]

Sometimes one spouse will come in to the office and take it to the other spouse in the car to sign. We do not look to see if the 'other' spouse is actually in the car.

I seem to have lots of phantom spouses also.

[oceanlovin'ea]

Take home and mail back

I have several clients that one comes in to the office instead of both. I give them the form to take home and have spouse sign and mail back to me. I give them a self-addressed envelope to mail it back to me.

I usually have it the next day.

That method seems to work for me.

Also I will fax the form to someone and they will sign it and fax it back to me.

It all works.

Linda F

[dyne]

signing form 8879

Thanks for the comments. However, can we obtain a power of attorney from the spouse who does not come in which authorizes the other spouse to sign the form 8879? I can find nothing which prohibits doing this.

[WhiteOleander]

Thanks for the comments. However, can we obtain a power of attorney from the spouse who does not come in which authorizes the other spouse to sign the form 8879? I can find nothing which prohibits doing this.

Yes, if anyone has a POA for someone that includes tax matters, they can sign anything relating to taxes for that person.

I have people deployed to Iraq and spouse has POA.

[gkaiseril]

In general Form 8879 can not be signed by an individual with the proper POA since a copy of the POA has to be sent to the IRS. If the POA is on file with the IRS then the POA can sign the return.

For electronically filed returns with additional supporting documentation that can not be filed electronically, non-electronic documents, need to be sent to the IRS by using form 8453. See page 2 of the form for further information. I would attach a copy of the POA each year even it provides authority for multiple years.

It should be noted IRS form 2848 does not provide POA for state returns since it is a form of limited POA for federal tax matters only.

[JG EA]

Spouse in the car

After a long in the tax office I've had a client or two go outside and have the spouse sign who (amazing enough) was in the car the whole time.

I was tempted to say - "Oh let me go out also and say Hello."

[thomtax]

Phantom spouse

After a long in the tax office I've had a client or two go outside and have the spouse sign who (amazing enough) was in the car the whole time.

I was tempted to say - "Oh let me go out also and say Hello."

I have had a few possible phantom spouses, but not many. I have some that I have gone into the front office and looked out and guess what - the spouse is out there signing the papers. They either do not feel well, cannot stand the paperwork, or just would rather sit outside. As a matter of fact, a couple of these were friends of mine. They were in bad health ( one of them just died) and would wait in the car. Usually I would walk out and talk with him when his wife took the papers out for him to sign.

LT

[JG EA]

Did you think

...the spouse is out there signing the papers. ... They were in bad health ( one of them just died) and would wait in the car. Usually I would walk out and talk with him when his wife took the papers out for him to sign.

LT

Oh, did you think I thought they weren't really there. Oh my no, I would never be that judgmental. I was just pointing out how very busy I was that I couldn't go and say hello to a dying spouse.

[gkaiseril]

You might suggest that the couple consult an attorney about establishing a general POA so the incapacitated spouse does not need to inconvenienced by this treatment and it is in place if their situation gets worse. It would make many other task easier at a very stressful time or at a time when one could not get the POA established. The could also discuss with the attorney the use of a durable power of attorney for health care. I know this is hard for people to deal with, but without these types of documents the difficulties are just multiplied.

As to the "phantom" spouse, we are not required to see the signature. The client's should understand the penalty for fraud and be aware they are subject to prosecution under the federal and state laws.

[dyne]

signing of the form 8879

It appears that a POA would qualify a wife to authorize her husband to sign the 8879
on her behalf, (and vice versa) from the comments received on this board. I have been working on a
draft of a POA which authorizes one spouse to sign for the other. Part of the wording
is: I authorize my spouse to sign my name on the form 8879, SC8343 and any other
electronic filing authorization forms for the 2006 calender year return 1040 individual income
tax returns and all future years since for me to sign these forms personally is difficult
or inconvenient. I realize that I normally would inspect the return copy and the balance
due or refund amounts reported on these forms but instead I authorize my spouse to do
this for me. Would this fly and would a copy of it be required to be mailed to IRS?

[JCH]

send your client to an attorney

It appears that a POA would qualify a wife to authorize her husband to sign the 8879
on her behalf, (and vice versa) from the comments received on this board. I have been working on a
draft of a POA which authorizes one spouse to sign for the other. Part of the wording
is: I authorize my spouse to sign my name on the form 8879, SC8343 and any other
electronic filing authorization forms for the 2006 calender year return 1040 individual income
tax returns and all future years since for me to sign these forms personally is difficult
or inconvenient. I realize that I normally would inspect the return copy and the balance
due or refund amounts reported on these forms but instead I authorize my spouse to do
this for me. Would this fly and would a copy of it be required to be mailed to IRS?

Doesn't your client have an attorney that can draft a durable POA which would cover all financial matters, and not just this instance of signing the 8879? Whatever you do, don't send it to IRS who will only be confused. You don't have to send the 8879 to IRS, so why even send a POA explaining how your client signed the 8879?

[Joe Btfsplk]

The Invisible Man

A lady who was referred to me by H.G. Wells, came in with her husband, The Invisible Man, who signed the forms while I wasn't looking. I can't stand the sight of a pen signing a paper when I can't see what makes it move.