QSR #3 Photo ID and Taxpayer ID Numbers

It has come to our attention that there are some inconsistent and inaccurate practices happening at sites as it relates to reviewing and accepting photo IDs of MFJ returns. So, we thought it may be helpful to remind everyone of the following IRS policy. As a reminder, the IRS QSR’s can be found in Publication 5166.

For Married Filing Jointly taxpayers, the site must verify the photo identification and taxpayer identification numbers (TIN) for both primary taxpayer and their spouse. This means that a physical ID must be verified and copied at the site for both taxpayers.

If one of the spouses is not present, the primary taxpayer can come to the tax site and have the return prepared and paper filed (IRS QSR #3). Although reviewing and copying IDs is still required (see above). For all returns that are electronically filed, the primary taxpayer and spouse must sign the Form 8879. So, if they can only be at the site one at a time, the tax return must be printed and signed first by the primary and then by the spouse. No changes to the tax return can occur between signatures.

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