due to IRC 6013(a)(3) the IRS may reject such amended return unless you can provide proof that you have he authority to act for your spouse
from a IRS information letter where husband had died prior to filing amended return.
We doubt whether the Service should accept the amended return as filed by Wife. In
general, a surviving spouse may file a joint return on behalf of herself and the decedent
only when no administrator or executor has been appointed (and none is appointed
before the last day prescribed by law for filing the return of the surviving spouse), but
only if no return for the taxable year has been made by the decedent. I.R.C. §
6013(a)(3). Based on the facts you provided, Husband already made a return—the joint
return with Wife. Absent any authority to act on behalf of Husband, Wife may not file an
amended joint return.
