STEP 14: SIGNATURE.

Returns are not processed and refunds are not issued if returns are not signed. If you and your spouse file a joint or combined return, both of you must sign the return. Include a daytime telephone number.

If a tax professional prepared your return, he/she must also sign and enter his/her telephone number and Social Security, employer identification, or personal tax identification number.

DECEASED TAXPAYER:

Write "deceased" on the top of the tax return.

If your spouse died and you are filing a joint or combined return, write on the deceased's signature line "Filing as a surviving spouse" and the date of death.

Attach any forms required to be filed with your Federal return, such as Federal form 1310 or a copy of the court certificate showing your appointment as a personal representative of the decedent.