IRS Notice 2004-54 Alternative Methods of Signing for Income Tax Return Preparers
I. PURPOSE
This notice provides that the Internal Revenue Service will permit income tax return preparers to sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device, or computer software program.
II. BACKGROUND
Section 6061 of the Internal Revenue Code generally provides that any tax return, statement, or other document shall be signed in accordance with forms or regulations prescribed by the Secretary. Section 6695(b) imposes a monetary penalty on income tax return preparers who fail to sign a return. Treas. Reg. § 1.6695-1T(b) requires an income tax return preparer to sign a return after it is completed and before the return is presented to the taxpayer for signature.
III. REQUIREMENTS FOR USE OF ALTERNATIVE METHODS OF SIGNING
This notice authorizes income tax return preparers to sign original returns, amended returns, and requests for filing extensions by means of a rubber stamp, mechanical device, or computer software program. These alternative methods of signing must include either a facsimile of the individual preparer's signature or the individual preparer's printed name. Income tax return preparers utilizing one of these alternative means are personally responsible for affixing their signatures to returns or requests for extension.
Income tax return preparers who use alternative methods of signing must provide all of the other preparer information that is required on returns and extensions, such as the name, address, relevant employer identification number, the preparer's individual identification number (social security number or preparer tax identification number), and phone number.
This notice applies only to income tax return preparers as defined by Treas. Reg. § 301.7701-15(a) and does not alter the signature requirements for any other type of document currently required to be manually signed, such as elections, applications for changes in accounting method, powers of attorney, or consent forms. In addition, this notice does not alter the requirement that tax returns or requests for filing extensions be signed by the person (i.e., the taxpayer) making the return or the request by handwritten signature or other authorized means.
IV. EFFECTIVE DATE
This notice applies to any original return, amended return, or request for filing extension filed on or after January 1, 2004.
DRAFTING INFORMATION
The principal author of this notice is Richard Charles Grosenick of the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this notice, contact Richard Charles Grosenick at (202) 622–7950 (not a toll-free call).
Facsimile Signatures Allowed for Some Employment Tax Return
The Internal Revenue Service has issued new rules allowing corporate officers or duly authorized agents to sign employment tax forms by facsimile, including alternative signature methods such as computer software programs or mechanical devices.
The IRS issued Revenue Procedure 2005-39 to clarify new rules for allowing corporate officers or duly authorized representatives to sign employment tax forms by facsimile or other allowable automated means.
The new procedure will reduce the burden in filing employment tax returns because it will make filing employment taxes simpler, and reduce the number of returns the IRS rejects due to signature issues. Rev. Proc. 2005-39 applies to the following forms:
Any form in the 940 series, including Form 940, Employer's Annual Federal Unemployment Tax Return (FUTA);
Form 941, Employer's Quarterly Federal Tax Return;
Form 943, Employers Annual Federal Tax Return for Agricultural Employees; and Form 945, Annual Return of Withholding Federal Income Tax;
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons;
Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips;
Form CT-1, Employer's Annual Railroad Retirement Tax Return; and
Any variant of these forms, such as Form 941c, Statement to Correct Information; Form 941-SS, Employer's Quarterly Federal Tax Return.
I. PURPOSE
This notice provides that the Internal Revenue Service will permit income tax return preparers to sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device, or computer software program.
II. BACKGROUND
Section 6061 of the Internal Revenue Code generally provides that any tax return, statement, or other document shall be signed in accordance with forms or regulations prescribed by the Secretary. Section 6695(b) imposes a monetary penalty on income tax return preparers who fail to sign a return. Treas. Reg. § 1.6695-1T(b) requires an income tax return preparer to sign a return after it is completed and before the return is presented to the taxpayer for signature.
III. REQUIREMENTS FOR USE OF ALTERNATIVE METHODS OF SIGNING
This notice authorizes income tax return preparers to sign original returns, amended returns, and requests for filing extensions by means of a rubber stamp, mechanical device, or computer software program. These alternative methods of signing must include either a facsimile of the individual preparer's signature or the individual preparer's printed name. Income tax return preparers utilizing one of these alternative means are personally responsible for affixing their signatures to returns or requests for extension.
Income tax return preparers who use alternative methods of signing must provide all of the other preparer information that is required on returns and extensions, such as the name, address, relevant employer identification number, the preparer's individual identification number (social security number or preparer tax identification number), and phone number.
This notice applies only to income tax return preparers as defined by Treas. Reg. § 301.7701-15(a) and does not alter the signature requirements for any other type of document currently required to be manually signed, such as elections, applications for changes in accounting method, powers of attorney, or consent forms. In addition, this notice does not alter the requirement that tax returns or requests for filing extensions be signed by the person (i.e., the taxpayer) making the return or the request by handwritten signature or other authorized means.
IV. EFFECTIVE DATE
This notice applies to any original return, amended return, or request for filing extension filed on or after January 1, 2004.
DRAFTING INFORMATION
The principal author of this notice is Richard Charles Grosenick of the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this notice, contact Richard Charles Grosenick at (202) 622–7950 (not a toll-free call).
Facsimile Signatures Allowed for Some Employment Tax Return
The Internal Revenue Service has issued new rules allowing corporate officers or duly authorized agents to sign employment tax forms by facsimile, including alternative signature methods such as computer software programs or mechanical devices.
The IRS issued Revenue Procedure 2005-39 to clarify new rules for allowing corporate officers or duly authorized representatives to sign employment tax forms by facsimile or other allowable automated means.
The new procedure will reduce the burden in filing employment tax returns because it will make filing employment taxes simpler, and reduce the number of returns the IRS rejects due to signature issues. Rev. Proc. 2005-39 applies to the following forms:
Any form in the 940 series, including Form 940, Employer's Annual Federal Unemployment Tax Return (FUTA);
Form 941, Employer's Quarterly Federal Tax Return;
Form 943, Employers Annual Federal Tax Return for Agricultural Employees; and Form 945, Annual Return of Withholding Federal Income Tax;
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons;
Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips;
Form CT-1, Employer's Annual Railroad Retirement Tax Return; and
Any variant of these forms, such as Form 941c, Statement to Correct Information; Form 941-SS, Employer's Quarterly Federal Tax Return.
__._,_.___----- Original Message -----From: Marc EnziSent: Wednesday, September 24, 2008 1:34 PMSubject: Re: [taxchat] Preparer Signature
I have a question about the preparers signature at the bottom of the 1040.
I am preparing past years tax returns for clients who want the pdf file sent, it is quicker and saves postage, etc...
My question is, does the tax return need my signature if my PTIN is at the bottom?
I think all the return needs is the taxpayers signature, but I can't seem to find a citation or reference that backs up this notion. Can anyone help me find the specific reference that allows me to let the return go out to the client for the client's signature and then on to the IRS with only my PTIN and not my signature at the bottom?
Thanks,
Marc
IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.
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