Who can sign a joint tax return for a decedent?

A decedent’s final joint return generally may be signed and filed by the surviving spouse and, where one has been appointed, the executor or administrator/personal representative of the decedent’s estate. The precise signer depends on whether a personal representative has been appointed and whether the return is being filed jointly with the surviving spouse. 26 U.S.C. § 6013 [1]

Authority to file and sign the decedent’s joint return

Under 26 U.S.C. § 6013 [1], a joint return for a deceased spouse may be made:

“by the surviving spouse with respect to both himself and the decedent” if no return has been made, no executor or administrator has been appointed, and none is appointed before the surviving spouse’s filing deadline. 26 U.S.C. § 6013 [1]

The IRS guidance confirms the operative signing rules:

• If an appointed representative exists: that representative must sign; if it is a joint return, the surviving spouse must also sign. [[source 2]] [[source 3]] [[source 4]]
• If no personal representative has been appointed: the surviving spouse filing a joint return should sign and write “filing as surviving spouse” in the signature area. [[source 2]] [[source 3]] [[source 4]]
• If there is no surviving spouse and no appointed representative: the person in charge of the decedent’s property signs as personal representative. [[source 1]] [[source 2]] [[source 3]]

Practical summary

Important point

For the decedent’s portion of a joint return, authority is ultimately tied to the executor or administrator if one has been appointed; otherwise, the surviving spouse may file the joint return if the statutory conditions in 26 U.S.C. § 6013 [1] are met. 26 U.S.C. § 6013 [1]