Assertion: spouse | /r/CapableOf | sign the return
Facets:
value: on behalf of the other spouse
type: TRANSITIVE-OBJECT
Source sentences:
text: Ensure that both spouses sign the return.
text: First, a spouse may sign a return on behalf of the other spouse if he acts as an agent of that spouse and complies with the requirements of Treasury Regulations section 1.6012-1(a)(5).
text: For example, a spouse might be incapacitated and unable to give their consent and sign the return.