Rev. Rul. 68-500

Advice has been requested whether facsimile signatures may be used on Federal tax returns, Form 1041, U.S. Fiduciary Income Tax Return, and Form 1040NR, U.S. Nonresident Alien Income Tax Return, in situations where a substantial number of such returns are executed by fiduciaries or agents.

Under the provisions of section 6061 of the Internal Revenue Code of 1954 any income tax return made under any provisions of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary of the Treasury or his delegate.

Section 1.6061-1(a) of the Income Tax Regulations provides that each individual (including a fiduciary) shall sign the income tax return required to be made by him, except that the return may be signed for the taxpayer by an agent who is duly authorized in accordance with paragraph (a)(5) of section 1.6012-1 of the regulations to make such return. A reasonable construction of the regulations permits some flexibility with respect to the method of affixing signatures to income tax returns.

Similarly, Forms 1041 and 1040NR and the instructions relating thereto allow some leeway regarding the method of affixing signatures to tax returns made on such forms.

It is held, therefore, that a fiduciary or agent may use a facsimile signature in making a tax return on Form 1041 or 1040NR, subject to the following conditions:

1. Each group of returns forwarded to the Internal Revenue Service shall be accompanied by a letter signed by the person authorized to sign such returns declaring, under penalties of perjury, that the facsimile signature appearing on the returns is the signature adopted by him to sign the returns filed and that such signature was affixed to the returns by him or at his direction. The letter shall also list each return by name and identifying number.

2. A signed copy of the letter must be retained by the person filing the returns and must be available for for inspection by the Service.

3. Where the income tax returns are reproduced by photocopying or similar reproductive methods for filing with the Service, the facsimile signature must be affixed subsequent to the reproductive process. Rev. Proc. 67-38, C.B. 1967-2, 669.