Have a Tax Question? Ask a Tax Expert
Hello and thanks for trusting me to help you today. I am a tax adviser with over 15 years of experience.
All returns for corporations must be signed by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or any other officer duly authorized to so act. The signature shall be prima facie evidence for all purposes that such person is authorized to sign the return on behalf of the corporation.
This signature requirement is for most items for the corporation that involve taxation.
Yes, but does the preparer need to have the original signature vs. a faxed or scanned copy.
An original signature is required, below the jurat (perjury statement), on most returns. Without the taxpayer's signature, the return is not an official document and may not be processed.
Faxed or scanned signatures are valid signatures and are acceptable by the IRS only when they are:
Received from Taxpayer Advocate Service (TAS) or an IRS area—such as Substitute for Return (SFR) returns or returns marked "59XXX" (excluding "59918") received from the Collections Branch, or Correspondence Imaging System (CIS) returns from Accounts Management.
Faxed copies with the remark "Process as Original–Faxed Copy."
ELF prints with an IRSN processed as an original, even when no copy of Form 8453 is attached, or the electronically filed return was signed with a PIN.
So, in English, I would sum that up as yes. The tax preparer cannot accept anything but an original signature when submitting a corporate tax return via efile.
That is correct. The IRS requires original signatures except in limited circumstances.
Got it. Thanks Robin.
You are most welcome