---
kind: "section"
citation: "26 U.S.C. § 6063"
title: "26"
title_heading: "Internal Revenue Code"
number: "6063"
heading: "Signing of partnership returns"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6063"
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"
---

# §6063. Signing of partnership returns


The return of a [partnership](/usc/26/7701.md?p=a-2) made under [section 6031](/usc/26/6031.md) shall be signed by any one of the [partners](/usc/26/7701.md?p=a-2). The fact that a [partner](/usc/26/7701.md?p=a-2)’s name is signed on the return shall be prima facie evidence that such [partner](/usc/26/7701.md?p=a-2) is authorized to sign the return on behalf of the [partnership](/usc/26/7701.md?p=a-2).


## Source credit

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