Page 29 - Filing Status for Individuals - Handbook

Spouse

Power of attorney.

In order for you to sign a return for your
spouse in any of these cases, you must
Signing as guardian of spouse. attach to the return a power of attorney
(POA) that authorizes you to sign for
 If you are the guardian of your your spouse.
spouse who is mentally You can use a POA that states that you
incompetent, you can sign the have been granted authority to sign the
return for your spouse as return, or you can use Form 2848. Part I
guardian. of Form 2848 must state that you are
granted authority to sign the return.

Spouse in combat zone.
Nonresident alien or dual-status alien.
 You can sign a joint return for your spouse
if your spouse can’t sign because he or  Generally, a married couple can’t file a joint
she is serving in a combat zone (such as return if either one is a nonresident alien at
the Persian Gulf Area, Serbia, any time during the tax year.
Montenegro, Albania, or Afghanistan),  However, if one spouse was a nonresident
even if you don’t have a power of attorney alien or dual-status alien who was married
or other statement. to a U.S. citizen or resident alien at the end
 Attach a signed statement to your return of the year, the spouses can choose to file a
explaining that your spouse is serving in a joint return.
combat zone.  If you do file a joint return, you and your
 See Pub. 3, Armed Forces' Tax Guide. spouse are both treated as U.S. residents
for the entire tax year. See chapter 1 of
Pub. 519, U.S. Tax Guide for Aliens.
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