Title 26 — Internal Revenue CodeRelease 119-73not60
§6062 Signing of Corporation Returns
Title 26 › Subtitle 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 › § 6062
Summary
A company's tax return must be signed by an officer or, if a fiduciary files it, by that fiduciary; a signature counts as proof the signer had authority.
Full Legal Text
Title 26, §6062
Internal Revenue Code — Source: USLM XML via OLRC
The return of a corporation with respect to income shall be signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act. In the case of a return made for a corporation by a fiduciary pursuant to the provisions of section 6012(b)(3), such fiduciary shall sign the return. The fact that an individual’s name is signed on the return shall be prima facie evidence that such individual is authorized to sign the return on behalf of the corporation.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6062
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60