Return preparer signature options.

• Author: Laffie, Lesli S.
• Position: From The IRS

Notice 2004-54 allows return preparers to sign original returns, amended returns or extension requests by the following alternative methods: (1) rubber stamp, (2) mechanical device or (3) computer software program.

Overview: Under Temp. Regs. Sec. 1.6695-1T(b), a return preparer must sign each return he or she prepares after completing it and before presenting it to the taxpayer. A return preparer is subject to a $50 civil penalty for each return he or she fails to sign (up to a maximum of $25,000 per calendar year for any single type of failure, according to Sec. 6695(b)).

Methods: In Notice 2004-54, the Service authorizes return preparers to sign original returns, amended returns and extension requests by rubber stamp, mechanical device or computer software program. These signing methods must include either a facsimile of the preparer's signature or his or her printed name. Return preparers using one of these alternative means are personally responsible for affixing their signatures to returns or extension requests. If they use an alternative signing method, they must provide all of the other preparer information required on returns and extensions, such as (1) name, address...