Internal Revenue Code · 26 U.S.C.
§ 6061. Signing of returns and other documents
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6061
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Last amended
- July 1, 2019 by Pub. L. 116–25
- Amendments
- 2 dated changes in the source credit
- Length
- 2 subsections · 357 words · about 2 min to read
- Defines
- 1 term
- Cross-references
- cites 3; cited by 0 Code sections and 6 other regulations
- Regulations
- 11 issued under this section
Except as otherwise provided by subsection (b) and sections 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.
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.
The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).
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.
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 748; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2003(a), July 22, 1998, 112 Stat. 724; Pub. L. 116–25, title II, § 2302, July 1, 2019, 133 Stat. 1013.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 6061
- § 1.6061-1 Signing of returns and other documents by individuals.
- § 20.6061-1 Signing of returns and other documents.
- § 25.6061-1 Signing of returns and other documents.
- § 31.6061-1 Signing of returns.
- § 53.6061-1 Signing of returns and other documents.
- § 54.6061-1 Signing of returns and other documents.
- § 55.6061-1 Signing of returns and other documents.
- § 58.6061-1 Signing of returns and other documents.
- § 156.6061-1 Signing of returns and other documents.
- § 157.6061-1 Signing of returns and other documents.
- § 301.6061-1 Signing of returns and other documents.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 6062 Signing of corporation returns
- § 6063 Signing of partnership returns
- § 6103(c) Confidentiality and disclosure of returns and return information
Cited in 6 regulations not issued under it
- § 1.992-2 Election to be treated as a DISC.
- § 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
- § 1.1471-3 Identification of payee.
- § 1.6045-4 Information reporting on real estate transactions.
- § 12.7 Election to be treated as a DISC.
- § 31.3406(h)-3 Certificates.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 116–25Parts changed in 2019: (b)(3)
- Amended by Pub. L. 105–206
- Enacted by Pub. L. 94–455
Where it sits in the Code
- 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
Nearby sections
- § 6061 Signing of returns and other documents
- § 6062 Signing of corporation returns
- § 6063 Signing of partnership returns
- § 6064 Signature presumed authentic
- § 6065 Verification of returns
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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].”