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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
and the tax year for which the form is being filed. Attach
the power of attorney to the tax return.
Do both my spouse and I have to sign our joint re-
turn? Generally, joint returns must be signed by both
spouses. However, when a spouse is overseas, in a com-
bat zone, in a missing status, incapacitated, or deceased,
one spouse may sign for the other when the conditions
described below are met. Otherwise, a power of attorney
may be needed.
Spouse overseas. If one spouse is overseas on mili-
tary duty, there are two options when filing a joint return.
One spouse can prepare the return, sign it, and send it
to the other spouse to sign early enough so that it can
be filed by the due date; or
The spouse who expects to be overseas on the due
date of the return can file Form 2848 specifically des-
ignating that the spouse who remains in the United
States can sign the return for the absent spouse.
Spouse in combat zone. If your spouse is unable to
sign the return because he or she is serving in a combat
zone or is performing qualifying service outside of a com-
bat zone, and you don't have a power of attorney or other
statement, you can sign for your spouse. Attach a signed
statement to your return that explains that your spouse is
serving in a combat zone.
Spouse in missing status. The spouse of a member
of the Armed Forces who is in a missing status in a com-
bat zone can still file a joint return. A joint return can be
filed for any year beginning not more than 2 years after the
end of the combat zone activities. A joint return filed under
these conditions is valid even if it is later determined that
the missing spouse died before the year covered by the
return.
Spouse incapacitated. If your spouse can't sign be-
cause of disease or injury and he or she tells you to sign,
you can sign your spouse's name in the proper space on
the return, followed by the words “by [your name], Hus-
band (or Wife).” Be sure to sign your name in the space
provided for your signature. Attach a dated statement,
signed by you, to your return. The statement should in-
clude the form number of the return you are filing, the tax
year, the reason your spouse couldn't sign, and that your
spouse has agreed to your signing for him or her.
Spouse died during the year. If one spouse died
during the year and the surviving spouse didn't remarry
before the end of the year, the surviving spouse can file a
joint return for that year writing in the signature area “Filing
as surviving spouse.” If an executor or administrator has
been appointed, both he or she and the surviving spouse
must sign the return filed for the decedent.
How To Get Tax Help
Most military installations offer some degree of free tax
assistance at their installation legal assistance offices. If
your installation doesn't offer such assistance, check one
of the nearby installations and consider visiting an office
from another Service (for example, Air Force personnel
may want to visit an Army Legal Assistance Office or Tax
Center) or visit www.militaryonesource.mil/.
If you have questions about a tax issue, need help pre-
paring your tax return, or want to download free publica-
tions, forms, or instructions, go to IRS.gov and find resour-
ces that can help you right away.
Preparing and filing your tax return. Find free options
to prepare and file your return on IRS.gov or in your local
community if you qualify.
The Volunteer Income Tax Assistance (VITA) program
offers free tax help to people who generally make $54,000
or less, persons with disabilities, the elderly, and limi-
ted-English-speaking taxpayers who need help preparing
their own tax returns. The Tax Counseling for the Elderly
(TCE) program offers free tax help for all taxpayers, par-
ticularly those who are 60 years of age and older. TCE
volunteers specialize in answering questions about pen-
sions and retirement-related issues unique to seniors.
You can go to IRS.gov and click on the Filing tab to see
your options for preparing and filing your return which in-
clude the following.
Free File. Go to IRS.gov/FreeFile. See if you qualify
to use brand-name software to prepare and e-file your
federal tax return for free.
VITA. Go to IRS.gov/VITA, download the free IRS2Go
app, or call 1-800-906-9887 to find the nearest VITA
location for free tax preparation.
TCE. Go to IRS.gov/TCE, download the free IRS2Go
app, or call 1-888-227-7669 to find the nearest TCE
location for free tax preparation.
Getting answers to your tax law questions.
On IRS.gov get answers to your tax questions
anytime, anywhere.
Go to IRS.gov/Help or IRS.gov/LetUsHelp pages for a
variety of tools that will help you get answers to some
of the most common tax questions.
Go to IRS.gov/ITA for the Interactive Tax Assistant, a
tool that will ask you questions on a number of tax law
topics and provide answers. You can print the entire
interview and the final response for your records.
Go to IRS.gov/Pub17 to get Pub. 17, Your Federal In-
come Tax for Individuals, which features details on
tax-saving opportunities, 2017 tax changes, and thou-
sands of interactive links to help you find answers to
your questions. View it online in HTML or as a PDF or,
better yet, download it to your mobile device to enjoy
eBook features.
You also may be able to access tax law information in
your electronic filing software.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all of the forms and pub-
lications you may need. You also can download and view
popular tax publications and instructions (including the
Publication 3 (2017) Page 33