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Treasury Regulations (26 C.F.R.)

26 CFR § 31.6061-1

Signing of returns.

Official textecfr.govlast amended

Each return required under the regulations in this subpart shall, if signature is called for by the form or instructions relating to the return, be signed by (a) the individual, if the person required to make the return is an individual; (b) the president, vice president, or other principal officer, if the person required to make the return is a corporation; (c) a responsible and duly authorized member or officer having knowledge of its affairs, if the person required to make the return is a partnership or other unincorporated organization; or (d) the fiduciary, if the person required to make the return is a trust or estate. The return may be signed for the taxpayer by an agent who is duly authorized in accordance with § 31.6011(a)-7 to make such return.

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In this part (40 sections)
  1. 31.6011(a)-3 · (a)-3 Returns under Federal Unemployment Tax Act.
  2. 31.6011(a)-3A · (a)-3A Returns of the railroad unemployment repayment…
  3. 31.6011(a)-4 · (a)-4 Returns of income tax withheld.
  4. 31.6011(a)-5 · (a)-5 Monthly returns.
  5. 31.6011(a)-6 · (a)-6 Final returns.
  6. 31.6011(a)-7 · (a)-7 Execution of returns.
  7. 31.6011(a)-8 · (a)-8 Composite return in lieu of specified form.
  8. 31.6011(a)-9 · (a)-9 Instructions to forms control as to which form is…
  9. 31.6011(a)-10 · (a)-10 Instructions to forms may waive filing…
  10. 31.6011(b)-1 · (b)-1 Employers' identification numbers.
  11. 31.6011(b)-2 · (b)-2 Employees' account numbers.
  12. 31.6051-1 · Statements for employees.
  13. 31.6051-2 · Information returns on Form W-3 and Social Security…
  14. 31.6051-3 · Statements required in case of sick pay paid by third…
  15. 31.6051-4 · Statement required in case of backup withholding.
  16. 31.6053-1 · Report of tips by employee to employer.
  17. 31.6053-2 · Employer statement of uncollected employee tax.
  18. 31.6053-3 · Reporting by certain large food or beverage establishments…
  19. 31.6053-4 · Substantiation requirements for tipped employees.
  20. 31.6060-1 · Reporting requirements for tax return preparers.
  21. 31.6061-1 · Signing of returns.
  22. 31.6065(a)-1 · (a)-1 Verification of returns or other documents.
  23. 31.6071(a)-1 · (a)-1 Time for filing returns and other documents.
  24. 31.6071(a)-1A · (a)-1A Time for filing returns with respect to the…
  25. 31.6081(a)-1 · (a)-1 Extensions of time for filing returns and other…
  26. 31.6091-1 · Place for filing returns.
  27. 31.6101-1 · Period covered by returns.
  28. 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
  29. 31.6109-1 · Supplying of identifying numbers.
  30. 31.6109-2 · Tax return preparers furnishing identifying numbers for…
  31. 31.6151-1 · Time for paying tax.
  32. 31.6157-1 · Cross reference.
  33. 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
  34. 31.6205-1 · Adjustments of underpayments.
  35. 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
  36. 31.6302-0 · Table of contents.
  37. 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
  38. 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
  39. 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
  40. 31.6302-4 · Deposit rules for withheld income taxes attributable to…
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