• The taxpayer’s signature and (if married) the spouse’s signature are required for all tax returns.
  • Note: If you expect to see two Form 8879s (federal and state) when you print the return, but only see one, it is probably because one of the two return types was erroneously set to paper. [A paper return doesn’t require a Form 8879.] If so, correct the return and print the missing Form 8879.

Married Filing Jointly

  • If a return is MFJ and only one taxpayer is present, make sure that return is marked to indicate that a second signature is still needed, and that the return should be held, not e-filed, until that second signature is received. 
    • Add a return tag (see page 8) which says that a signature is needed to complete the return; you may also want to add a note.
    • In the comments column of the Site Activity Log, note, for the return, that a signature is required before the return is e-filed.
  • Print the return; then:
    • Have the taxpayer who is present sign Form 8879, IRS e-file Signature Authorization, and CA Form 8879, California e-file Signature Authorization for Individuals.
    • Make it clear to the taxpayer that the return won’t be e-filed until a Tax-Aide volunteer at the site has witnessed that the signatures of both taxpayers are on both forms, but that we do not keep these forms. Also remind the taxpayer that we’ll need to see the Intake Booklet again, to enter any consents.
    • Per the Policy and Procedures Manual of Tax-Aide, for MFJ returns, “LC or Site Coordinator discretion is needed if only one taxpayer is present at the time the return is prepared; taxpayer and spouse must still sign the IRS Form 8879. State Coordinators may set a state-wide policy regarding joint return signatures.”
      • When both taxpayers are not present, for a MFJ return, the spouse who is present will receive the taxpayer copy of the tax returns that were prepared, along with the 8879s. 
      • Make sure the taxpayer knows that returns cannot be electronically filed until 8879s are completed and brought back to the site to confirm they were properly signed.
    • State, district, or local (site) policy may require one of the following:
      • Both taxpayers come to the site, together, with picture identification and the 8879s, signed by both. 
      • The taxpayer who is not present at the preparation of the return comes to the site, with picture identification and the 8879s signed by both (or signs the 8879s in the presence of a counselor).
      • The taxpayer who was present at the preparation of the return to come back to the site, with picture identification of their spouse, and the 8879s, signed by both. 
    • Instruct the taxpayer to follow the site policy regarding the signature of their spouse on the federal and CA 8879 forms, so the return can be filed electronically.
  • Note: As an alternative, the taxpayer can be given a printed copy of the return to take home, get the spousal signature, and mail.
  • Note: A married taxpayer can sign for a spouse when injury or disease prevents the spouse from physically being able to sign. LC approval is required.

Rejected Returns

  • If a return is rejected and then dollar amounts are changed, new 8879 signatures are required if the any of the following are true, per Pub 1345:
    • “Total income” or AGI changed by more than $50.
    • “Total tax,” “Federal income tax withheld,” “Refund”, or “Amount you owe” changed by more than $14.

Deceased Person - Signature Requirements

  • A surviving spouse will sign the return and add “as surviving spouse” after their name.
  • If there is no surviving spouse, an executor or administrator will sign their own name with their title, typically “Executor”. Such authority is based on:
    • Copy of the will appointing the executor if there is one
    • Other authorizing document, such as a court appointment
    • If there is no document, the term “executor” includes anyone in actual or constructive possession of any property of the decedent – see Pub 559, Survivors, Executors, and Administrators.
  • Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, must be included if the return is filed by other than a surviving spouse and there is a refund due.   (See the section Other Personal Information, which begins on page 18, for details.)

Power of Attorney (POA) 

  • If an agent is signing the return for a living taxpayer, a Power of Attorney (POA) is required; this may be a Form 2848, Power of Attorney and Declaration of Representative, or another format.
    • The POA must either be (a) signed by the taxpayer, and notarized, or (b) issued by a court.
    • The POA must state explicitly that the representative is authorized to sign tax returns.
    • POAs may be used for signing tax returns only in the case of disease or illness of the taxpayer.
    • Note: A Power of Attorney expires when a person dies.
  • Confirm the identity of the agent (photo ID) and add a note in TaxSlayer (page 8) stating that signature was done via POA.
    • The note should include the name and ID information, such as driver license number of the agent, the date of expiration of the POA, contact information for the agent, and any other relevant information.
    • If the return is being e-filed, the agent must sign Form 8879s.
    • If the return is mailed to the IRS, then a copy of the POA must be attached to the Form 1040.
  • The taxpayer should retain a copy of the POA with their copy of the tax return in case the IRS asks for such documentation.

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