All of the following statements about the filing of a joint tax return for military families are accurate EXCEPT:

The surviving spouse of a servicemember who died during the year is allowed to file a joint return for the year as a surviving spouse.

The spouse of a servicemember who is missing in action may file a joint return with the servicemember until two years after the end of combat zone activities.

The spouse of a servicemember who is in a combat zone may sign for the servicemember on a joint return when they have a power of attorney $($POA$).$

The spouse of a servicemember who is in basic training stateside may sign for the servicemember on a joint return.