s IRS IRM 25.15 acknowledges, joint returns may be filed as a result of duress, or under forged signatures.  It is well established in case law that these returns do not constitute a valid return of the taxpayer.  In these instances, similar to the procedures under Identity Theft and Return Preparer Fraud, the taxpayer should be able to file an original MFS return (or Head of Household return, if eligible) and receive her or his own EIP or RRC.  In some instances, DVAA victims may already have filed superseding returns claiming that status.

https://procedurallytaxing.com/where-there-is-a-will-there-is-a-way-economic-impact-payments-for-vic...

https://procedurallytaxing.com/where-there-is-a-will-there-is-a-way-economic-impact-payments-for-vic...