Rev. Rul. 82-206

ISSUE

Who is responsible for making and signing the federal income tax return of a minor child?

LAW AND ANALYSIS

Under section 6012(a) of the Code, every individual must make an income tax return if certain gross income requirements are met for the taxable year.

Under section 1.6012-1(a)(4) of the Income Tax Regulations, a minor is subject to the same requirements and elections for making returns as are other individuals. The return of a minor must be made by the minor or made for the minor by the guardian or other person charged with the care of the minor's person or property.

Section 6061 of the Code provides that any return required to be made under any provisions of the internal revenue laws must be signed in accordance with forms or regulations prescribed by the Secretary.

Under section 1.6061-1 of the regulations each individual must sign the income tax return required to be made by that individual.

A minor child, like any other individual taxpayer, is responsible for properly making and filing a timely income tax return if the gross income requirements are met. If the minor is unable to file, however, because O' age or other reasons, the parent or guardian must make and sign the return for the child.

HOLDING

A minor child is responsible for making and filing its own income tax return. If for any reason, such as age, the child is unable to make a return, the parent or guardian is responsible for making and signing the return. The parent should sign the child's name in the proper place on the return followed by the words "By (signiture) Parent (or guardian) for minor child."