Keeping CPAs Up to Date on Tax Matters

A site devoted to articles on current developments in federal taxes geared toward CPAs in tax practice.

Husband Not Allowed to Sign Joint Return on Wife's Behalf Where He Claimed Her Mental Illness Rendered Her Decision to File Separately Void

February 09, 2017 by Ed Zollars, CPA

What do you do about filing a joint return if your spouse refuses to sign the return and insists on filing married filing separate? Generally you are out of luck and must file married filing separate. But in the case of Moss v. Commissioner, TC Memo 2017-30 the taxpayer contended that his spouse wasn’t competent to file a return and that he should be allowed to sign the return on her behalf.