---
kind: "section"
citation: "26 U.S.C. § 6061"
title: "26"
title_heading: "Internal Revenue Code"
number: "6061"
heading: "Signing of returns and other documents"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6061"
units:
  - "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"
---

# §6061. Signing of returns and other documents

- (a) **General rule—** Except as otherwise provided by [subsection (b)](#b) and sections [6062](/usc/26/6062.md) and [6063](/usc/26/6063.md), 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](/usc/26/7701.md?p=a-11-B).
- (b) **Electronic signatures—**
  - (1) **In general—** The [Secretary](/usc/26/7701.md?p=a-11-B) shall develop procedures for the acceptance of signatures in digital or other electronic form. Until such time as such procedures are in place, the [Secretary](/usc/26/7701.md?p=a-11-B) may—
    - (A) waive the requirement of a signature for; or
    - (B) provide for alternative methods of signing or subscribing,

    a particular type or class of return, declaration, statement, or other document required or permitted to be made or written under internal revenue laws and regulations.

  - (2) **Treatment of alternative methods—** 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)](#b-1-B) shall be treated for all purposes (both civil and criminal, [including](/usc/26/7701.md?p=c) penalties for perjury) in the same manner as though signed or subscribed.
  - (3) **Published guidance—**
    - (A) **In general—** The [Secretary](/usc/26/7701.md?p=a-11-B) shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under [paragraph (1)](#b-1).
    - (B) **Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners—** Not later than 6 months after the date of the enactment of this subparagraph, the [Secretary](/usc/26/7701.md?p=a-11-B) shall publish guidance to establish uniform standards and procedures for the acceptance of [taxpayers](/usc/26/7701.md?p=a-14)’ signatures appearing in electronic form with respect to any request for disclosure of a [taxpayer](/usc/26/7701.md?p=a-14)’s return or return information under [section 6103(c)](/usc/26/6103.md?p=c) to a practitioner or any power of attorney granted by a [taxpayer](/usc/26/7701.md?p=a-14) to a practitioner.
    - (C) **Practitioner—** For purposes of [subparagraph (B)](#b-3-B), the term “practitioner” means any individual in good standing who is regulated under [section 330 of title 31](/usc/31/330.md), United States Code.

## Source credit

(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.)

## Notes

### 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].”