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courtesy of IRS

Facsimile Signatures Now Permitted on 941s

Designated forms files on or after July 1, 2005, can now be signed by facsimile (rubber stamp, mechanical device, or computer software program). The newest forms include the Form 940 series (940, 941, 943, 945, 941c, 941-SS, etc.), Form 1042 (Annual Withholding Tax Return for US Source Income of Foreign Persons), Form 8027 (Employer’s Annual Information Return of Tip Income and Allocated Tips), and Form CT-1 (Employer’s Annual Railroad Retirement Tax Return).

As in the past, a corporate officer or duly authorized agent must still be the one who “signs” the forms. The officer or agent is personally responsible for ensuring that their facsimile signature is affixed to the returns. (Reminder: Regulation 31.6061-1 provides a list of those who can sign these forms. The list includes a person acting as an agent for the taxpayer if the person has an acceptable power of attorney on file with the IRS. Some tax professionals forget that a POA is required before the tax professional can sign the returns.)