- Can the father sign as a TaxPreparer for my adult son’s return without his signature, although with his permission?
- Is the TaxPayer required to sign the return if another signs the return (on their behalf)?
- If another can sign in place of the TaxPayer, which sections of the 1040 return are signed and what additional notes are required to accompany the other’s signature?
- What is the IRS source (e.g., Publication, Instruction, etc.) that supports the responses to these questions?
Situation:
- Son lives and works in China since 2018 (and won’t come home till 2023)
- In 2021 he married a Chinese citizen who has never been out of China (no SS# or ITIN).
- Obtaining an ITIN requires a trip to Hong Kong and a subsequent quarantine for 30 days total coming and going, hence obtaining an ITIN is not practical. Other ITIN options are not viable or acceptable either.
- He is filing Married Separately.
- TT will not allow e-File because TT requires a SS# or ITIN for Spouse.
- His paper return will be mailed from my house in the US, although we need to determine the best method of applying his signature.
- 1040 Instructions pg 63: “Requirements for a Paper Return: You must handwrite your signature on your return if you file it on paper. Digital, electronic, or typed-font signatures are not valid signatures for Form 1040 or 1040-SR filed on paper.”
- Asked Google: May a tax preparer sign return without taxpayer signature?
- Google Replied: Who may sign a tax return?
- You may be authorized to sign either as the taxpayer's representative or agent. Generally, a representative must be an individual eligible to practice before the IRS, such as an enrolled agent, attorney, or CPA; a family member (limited to spouse, parent, child, brother, or sister) may also act as your representative.
- Unsure if Google has the correct answer.
Thanks for your interest and help in this issue – gotta love the effects of the COVID.
Regards, Helping Father
