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Title 26, Internal Revenue CodeRelease 119-110

§6061 Signing of Returns and Other Documents

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 61 — INFORMATION AND RETURNS › Subchapter A — Returns and Records › PART IV — SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS › § 6061

Last updated Sep 22, 2026|Official source

Summary

Tax returns, statements, and other tax papers must be signed following the rules the Secretary of the Treasury sets. The Secretary must create ways to accept digital or other electronic signatures. Until those rules are in place, the Secretary may either let some forms be filed without a signature or allow other ways to sign them. Documents signed under any approved alternative method count the same as a handwritten signature for all legal purposes, including civil or criminal issues and perjury. The Secretary must publish guidance to explain any waivers or alternative signing methods. Within 6 months, the Secretary must issue rules for accepting electronic signatures on taxpayer authorizations to share return information under section 6103(c) and on powers of attorney given to a practitioner. “Practitioner” means an individual in good standing regulated under section 330 of title 31, United States Code.

Full Legal Text

Title 26, §6061

Internal Revenue Code, Source: USLM XML via OLRC

(a)General rule
Except as otherwise provided by subsection (b) and section 6062 and 6063, any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary.
(b)Electronic signatures
(1)In general
The Secretary shall develop procedures for the acceptance of signatures in digital or other electronic form. Until such time as such procedures are in place, the Secretary may—
(A)waive the requirement of a signature for; or
(B)provide for alternative methods of signing or subscribing,
a particular type or class of return, declaration, statement, or other document required or permitted to be made or written under internal revenue laws and regulations.
(2)Treatment of alternative methods
Notwithstanding any other provision of law, any return, declaration, statement, or other document filed and verified, signed, or subscribed under any method adopted under paragraph (1)(B) shall be treated for all purposes (both civil and criminal, including penalties for perjury) in the same manner as though signed or subscribed.
(3)Published guidance
(A)In general
The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).
(B)Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners
Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers’ signatures appearing in electronic form with respect to any request for disclosure of a taxpayer’s return or return information under section 6103(c) to a practitioner or any power of attorney granted by a taxpayer to a practitioner.
(C)Practitioner
For purposes of subparagraph (B), the term “practitioner” means any individual in good standing who is regulated under section 330 of title 31, United States Code.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The date of the enactment of this subparagraph, referred to in subsec. (b)(3)(B), is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019.

Amendments

2019—Subsec. (b)(3). Pub. L. 116–25 amended par. (3) generally. Prior to amendment, text of par. (3) read as follows: “The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).” 1998—Pub. L. 105–206 designated existing provisions as subsec. (a), inserted subsec. heading, substituted “Except as otherwise provided by subsection (b) and” for “Except as otherwise provided by”, and added subsec. (b). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1998 Amendment Pub. L. 105–206, title II, § 2003(f), July 22, 1998, 112 Stat. 725, provided that: “The

Amendments

made by this section [amending this section and section 7502 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998].”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6061

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110