Rev. Rul. 82-29

ISSUE

Under what circumstances may facsimile signatures be used on Form 940, Employer's Annual Federal Unemployment Tax Return, Form 941, Employer's Quarterly Federal Tax Return, or Form 943, Employer's Annual Tax Return for Agricultural Employees?

LAW AND ANALYSIS

Section 6061 of the Internal Revenue Code provides that any return, statement, or document required to be made under any provision of the internal revenue laws or regulations must be signed in accordance with forms or regulations.

Section 31.6061-1 of the Employment Tax Regulations provides that employment tax returns must be signed by:

(a) the individual, if the person required to make the return is an individual;

(b) the president, vice president, or other principal officer, if the person required to make the return is a corporation;

(c) a responsible and duly authorized member or officer having knowledge of its affairs, if the person required to make the return is a partnership or other unincorporated organization; or

(d) the fiduciary, if the person required to make the return is an estate or trust.

Returns may also be signed for the taxpayer by a duly authorized agent in accordance with section 31.6011(a)-7 of the regulations.

Section 31.6011(a)-7 of the regulations provides that an employment tax return may be made by an agent if an acceptable power of attorney is filed with the district director and if the return includes all taxes required to be reported by the taxpayer on the return for period covered by the return. However, except for returns of taxes imposed by the Railroad Retirement Tax Act, consolidated returns of parents and subsidiaries are not permitted.

A reasonable construction of the regulations permits some flexibility with respect to the method of affixing signatures to employment tax returns.

HOLDING

Corporate officers or duly authorized agents may use a facsimile signature in making returns on Forms 940, 941, and 943, subject to the following conditions:

1. Each group of returns forwarded to the Internal Revenue Service will be accompanied by a letter signed by the person authorized to sign the returns declaring, under penalties of perjury, that the facsimile signature appearing on the returns is the signature adopted by him or her to sign the returns filed and that the signature was affixed to the returns by the officer or agent or at his or her direction. The letter must 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 inspection by the Service.