---
kind: "section"
citation: "26 U.S.C. § 6062"
title: "26"
title_heading: "Internal Revenue Code"
number: "6062"
heading: "Signing of corporation returns"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6062"
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"
---

# §6062. Signing of corporation returns


The return of a [corporation](/usc/26/7701.md?p=a-3) with respect to income shall be signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act. In the case of a return made for a [corporation](/usc/26/7701.md?p=a-3) by a [fiduciary](/usc/26/7701.md?p=a-6) pursuant to the provisions of [section 6012(b)(3)](/usc/26/6012.md?p=b-3), such [fiduciary](/usc/26/7701.md?p=a-6) shall sign the return. The fact that an individual’s name is signed on the return shall be prima facie evidence that such individual is authorized to sign the return on behalf of the [corporation](/usc/26/7701.md?p=a-3).


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 748.)