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Facsimile Signatures Allowed for Some Employment Tax Returns

by | Aug 16, 2005 | Uncategorized

Facsimile Signatures Allowed for Some Employment Tax Returns

The IRS issued Revenue Procedure 2005-39 to clarify new rules for allowing corporate officers or duly authorized representatives to sign employment tax forms by facsimile or other allowable automated means.

The new procedure will reduce the burden in filing employment tax returns because it will make filing employment taxes simpler and reduce the number of returns the IRS rejects due to signature issues. Rev. Proc. 2005-39 applies to the following forms:

Any form in the 940 series, including Form 940, Employer’s Annual Federal Unemployment Tax Return (FUTA);
Form 941, Employer’s Quarterly Federal Tax Return;
Form 943, Employers Annual Federal Tax Return for Agricultural Employees; and
Form 945, Annual Return of Withholding Federal Income Tax;

Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons;

Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips;

Form CT-1, Employer’s Annual Railroad Retirement Tax Return; and

Any variant of these forms, such as Form 941c, Statement to Correct Information; Form 941-SS, Employer’s Quarterly Federal Tax Return.

Internal Revenue Bulletin 2005-28 contains the revenue procedure announcing the change