Title 26, Internal Revenue CodeRelease 119-102
§6063 Signing of Partnership Returns
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 › § 6063
Summary
A partnership return must be signed by any one partner. That signature is taken as proof they were allowed to sign for the partnership.
Full Legal Text
Title 26, §6063
Internal Revenue Code, Source: USLM XML via OLRC
The return of a partnership made under section 6031 shall be signed by any one of the partners. The fact that a partner’s name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6063
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102