w*********p
发帖数: 3305 | 1 两地分居，joint报税。 我能让我老婆签了1040以后scan给我，然后我再签上自己的名
字后寄给IRS么？ | w*********p
发帖数: 3305 | 2 我找到了官网的信息，读下来的感觉就是我不符合用scan的条件，夫妻双方都要亲自签
字。 有达人帮忙解读下么？
但是我去年（2012）就用了scan的方法，最后报税成功，至少到现在还没有被查/问过。
主要是去年看网上有些老美说可以夫妻一方scan自己的签字，然后另一方打印出来再签
字。
以下取自
http://www.irs.gov/irm/part3/irm_03-012-003r.html
3.12.3.2.2.2.4 (01-01-2014)
Signature Requirements
An original signature is required, below the jurat (perjury statement) and
within the box Sign Here, on most returns. Without the taxpayer's signature,
the return is not an official document and may not be processed. ERS
examiners are required to inspect returns for missing original signatures.
If a return is unsigned, SSPND 640 to send the return to Rejects. Refer to
exceptions in (8).
Faxed or scanned signatures are valid signatures and are acceptable only
when they are:
Received from Taxpayer Advocate Service (TAS) or an IRS area��
�such as Substitute for Return (SFR) returns or returns marked "59XXX
" (excluding "59918") received from the Collections Branch, or
Correspondence Imaging System (CIS) returns from Accounts Management.
Faxed copies with the remark "Process as Original���
Faxed Copy."
Electronc return prints with an IRSN processed as an original, even when no
copy of Form 8453 is attached, or the electronically filed return was signed
with a PIN.
If you cannot determine whether the signature is original, SSPND 211 to
correspond for an original signature.
Joint returns require the original signature of both taxpayers.
Exception:
When it's noted that the spouse is
Deceased and the taxpayer is filing as the surviving spouse
"POW" or "MIA"
Unable to sign the return owing to reasons of health
In a combat zone or qualified hazardous duty area
Any of the following conditions is noted and a POA is attached: overseas (
including military), incapacitated by disease or injury, or received advance
permission from IRS.
One original signature is acceptable on a joint return when a power of
attorney (POA) is attached and the POA is valid for both taxpayers.
If a guardian, personal representative, executor, trustee, or fiduciary
files the return, it must have a live signature. Supporting documentation
that the appointee has the legal right to file on behalf of the taxpayer may
also be required. See IRM 3.12.3.3.20, Deceased Taxpayer.
If the taxpayer is a minor child and the tax return is
signed by a parent, it never requires documentary evidence such as birth
certificate, but the parent must sign as "Parent for Minor Child" .
Note:
The notation must clearly identify the relationship to the minor.
Signed by a guardian or other fiduciary designee, it requires documentary
evidence ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .
Do not correspond for a missing original signature in the situations
described below.
Exception:
For a return that meets the criteria of an Economic Stimulus Payment, see
IRM 3.12.3.3.18, Economic Stimulus Payment Returns.
"Substitute for Return Prepared by IRS" is noted or "dummy" return.
"Section 6020(b)" or "prompt assessment" is noted or Form 4810, Request for
Prompt Assessment Under IR Code Section 6501(d), is attached.
Form 8879, IRS e-file Signature Authorization, is attached with a valid
signature, and there is any indication that an electronic filing was
rejected or the return is for a prior year.
The return comes from Exam , Collection or Accounts Management and "Process
as Original" is present on the return.
An employee's IDRS number is present on the signature line.
Taxpayer has signed an attached CP 59 or Letter 143C on the line Sign Here.
CSCO will note in the area Sign Here whether the taxpayer has signed under
the jurat of the CP 59 or Letter 143C.
"ASFR" is written or stamped in the top margin; a pink Form 3531 is attached
; or Letter 2566 (SC/CG) or Letter 3219 (SC/CG) is attached. See IRM 3.12.3.
3.2.
There is an indication of TRPRT (transcript of a return).
CCC "3" is already present.
The return is from the Correspondence Imaging System (CIS). |
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