Re: Signature of tax return

Strongsilence-CPA

Separated taxpayers, might get divorced in 2025, but filing MFJ for 2024. He will sign in person, but she is remote and has not returned my calls. He says MFJ is the status they want to use. I don't know if she has an opinion about Joint vs. Separate. I can't take his word for it but I feel like I have met my responsibility. I think I will send her the tax return prior to filing it. And if I don't hear back I will file with MFJ.

IRonMaN

A word to the wise --------------- do not file that return unless you have her signature ----------- bad things happen when you make the assumption that just because you haven't heard back from her life is good.

Slava Ukraini!

PhoebeRoberts

Well, yeah, she needs a copy of the tax return before you file it. Because she has to sign the tax return before you file it.

Strongsilence-CPA

thanks. She and I talked this morning. They aren't divorced but the tone in her voice was telling. I will get her signature.

abctax55

I also suggest you get BOTH to sign a conflict of interest letter/statement. My E&O provider had one; I use it every time (for a joint return) when there's even a whiff of marital discord.

HumanKind... Be Both

abctax55

I feel like I have met my responsibility.

You haven't until you have her signature.

HumanKind... Be Both

Strongsilence-CPA

IRC §6013(a) requires that both spouses must sign a joint return. The signature (actual or electronic) evidences affirmative consent.

If one spouse does not sign or explicitly consent, the return is not a valid joint return. See Bearden v. Commissioner, T.C. Memo. 1980-121, and Heim v. Commissioner, 251 F.2d 44 (8th Cir. 1958).

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abctax55

Sorta what Phoebe told you about three hours ago......

HumanKind... Be Both

Strongsilence-CPA

sorta

BobKamman

Have you determined whether filing jointly even saves any tax?

Strongsilence-CPA

Good comment Bob. This is California so community property splits it all 50/50. Spouse didn't work. MFJ tax = MFS tax.

BobKamman

The community ends when they separate and at least one spouse intends to keep it that way. Sounds like you might be getting mixed signals about that. Have the clients been told that there is no tax difference if they file separately?