Treasury Regulations · 26 CFR
§ 54.6061-1. Signing of returns and other documents.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6061
Cite as 26 CFR § 54.6061-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 8, 2009 by T.D. 9457
- Issued under
- 26 U.S.C. § 6061
- Length
- 128 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
Effective for any Form 8928 that is due on or after January 1, 2010, any return, statement, or other document required to be made with respect to a tax imposed by section 4980B, 4980D, 4980E, or 4980G of the Code or the regulations under section 4980B, 4980D, 4980E, or 4980G must be signed by the person required to file the return, statement, or other document, or by the persons required or duly authorized to sign in accordance with the regulations, forms, or instructions prescribed with respect to such return, statement, or document. An individual's signature on such return, statement, or other document shall be prima facie evidence that the individual is authorized to sign the return, statement, or other document.
[T.D. 9457, 74 FR 46000, Sept. 8, 2009]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9457 (74 FR 46000)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 54 Pension excise taxes
Nearby sections
- § 54.6011-2 General requirement of return, statement, or list.
- § 54.6011-3 Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.
- § 54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 54.6060-1 Reporting requirements for tax return preparers.
- § 54.6061-1 Signing of returns and other documents.
- § 54.6071-1 Time for filing returns.
- § 54.6081-1 Automatic extension of time for filing returns for certain excise taxes under Chapter 43.
- § 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.
- § 54.6107-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.