Preparer Signature

[S T]

With the wonderful world of technology, and forwarding documents through email,

Yes assuming, that the email transmission is secure with passwords and codes, etc.

Question,

I have a taxpayer that needs to file some returns, and he is not in the US right now. I can email the returns to him, with a PRINTED PREPARER SIGNATURE, so he can print and then the taxpayer can sign the returns, to mail for filing. On the preparers line in lieu of my handwritten siganture my software prints out my name.

Is this acceptable? Does the "printed signature for preparers that my software does" meet the requirements of me signing the return as preparer? I have not done this before, so am skeptical. I don't want to incur any penalties for failure to sign the return.

Thanks,

Sandy

[BOB W]

With the wonderful world of technology, and forwarding documents through email,

Yes assuming, that the email transmission is secure with passwords and codes, etc.

Question,

I have a taxpayer that needs to file some returns, and he is not in the US right now. I can email the returns to him, with a PRINTED PREPARER SIGNATURE, so he can print and then the taxpayer can sign the returns, to mail for filing. On the preparers line in lieu of my handwritten siganture my software prints out my name.

Is this acceptable? Does the "printed signature for preparers that my software does" meet the requirements of me signing the return as preparer? I have not done this before, so am skeptical. I don't want to incur any penalties for failure to sign the return.

Thanks,

Sandy

Sandy > I been doing it for many years now with no problem, that is> the non-signature part. I would be leary of a client packaging his own tax return and mailing it in. But it would depend on the client.

[joanmcq]

I have done this with explicit instructions as to how the return was to be assembled.

[Koss]

Computer Generated Signature

This was prohibited at one time. I distinctly remember reading IRS instructions that said that a paid preparer had to sign the return manually, and that signature stamps or other reproductions were not acceptable.

Apparently that changed within the last couple years, as the IRS has staggered into the 20th century, while the tax professional community has moved into the 21st century...

Pub. 17 for preparing 2005 returns states on page 13 that the preparer can sign the return with a stamp, mechanical device or computer program.

Right now I'm too lazy to see if this is also in the current version of Pub. 17, 'cause I don't have it downloaded to this computer yet.

And we've discovered that IRS pubs aren't all that reliable anyway, since the IRS pubs and instructions for the last two years have had most tax pros thinking that a nine year old can be the qualifying child of his twin brother...

And now that the IRS Office of Chief Counsel has issued a notice stating that this is not the case, some folks are claiming that the notice is wrong, and that the IRS is "just making up law."

If the IRS can screw up the definition of taxpayer, there's a good chance they've screwed up the definition of signature, too.

Burton M. Koss
koss@usakoss.net

[Gene V]

Koss wrote:
Pub. 17 for preparing 2005 returns states on page 13 that the preparer can sign the return with a stamp, mechanical device or computer program.

Right now I'm too lazy to see if this is also in the current version of Pub. 17, 'cause I don't have it downloaded to this computer yet.



What little faith you have in the IRS

2007 Pub. 17, page 14.
A paid preparer can sign the return manually
or use a rubber stamp, mechanical device, or
computer software program. The preparer is
personally responsible for affixing his or her sig-
nature to the return.

IRS Notice 2004-54 allows income tax return preparers to sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device, or computer software program. These alternative methods of signing must include either a facsimile of the individual preparer's signature or the individual preparer's printed name. Income tax return preparers who use alternative methods of signing must provide all of the other preparer information that is required on returns and extensions, such as the name, address, relevant employer identification number, the preparer's individual identification number (social security number or preparer tax identification number), and phone number. The notice applies only to income tax return preparers as defined by Treas. Reg. § 301.7701-15(a) and does not alter the signature requirements for any other type of document currently required to be manually signed, such as elections, applications for changes in accounting method, powers of attorney, or consent forms.

[veritas]

Make sure your State

has adopted the same rules.