RubinBrown Team Member Manual

Section: Policies for Signing Tax Returns 1208

Policy Title: Policy Number:

Risk Management

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Policy: It is RubinBrown's policy to comply with Government Guidelines regarding the signing of Federal and State and Local Tax Returns. Procedures: I. COMPLIANCE WITH GOVERNMENT GUIDELINES A. Federal Returns • If the government copy of the return will be transmitted to the government via electronic submission, the original return must be dated and must include the signing preparer’s preparer tax identification number (PTIN) along with the Firm’s name, address, and employer identifying number (EIN). The signing preparer must be the individual “who has the primary responsibility for the overall substantive accuracy of the preparation of the return.” The taxpayer(s) must sign and date the IRS e-file Signature Authorization Form 8879 to authorize the electronic submission of the return to the IRS. This signed form must be obtained prior to the transmission of the return to the IRS. • There are three valid reasons why the government copy of the return could be transmitted to the government via paper. • 1.) The taxpayer(s) may choose to paper file the return with the government by signing and dating a written statement affirming the choice to file in paper for that tax year, • 2.) The return was rejected when submitted to the government via electronic submission, or • 3.) The return contains information that deems the return to be ineligible for electronic submission. • If the government copy of the return will be filed via paper, the individual “who has the primary responsibility for the overall substantive accuracy of the preparation of our tax returns” must manually sign by his/her own hand the original (government) copy of the return after it is completed and before it is presented to the taxpayer for signature (Reg. §1.6695-1). The signature should include the full first and last name and middle initial of the signing preparer. In addition, the original return must be dated and must include the signing preparer’s PTIN and the Firm’s name, address and EIN. B. State and Local Returns States and localities differ in their requirements for signatures for both electronically submitted returns as well as paper filed returns. For electronically filed returns, some states and localities require the preparer to obtain separate state or local authorization forms signed and dated by the taxpayer before submitting the forms to the government. Some states and localities accept the signed and dated authorization obtained for the submission of the Federal return to be sufficient authorization to submit the state and local tax returns. • In most instances when filing state and local returns by paper, only the printed name and identifying number of the Firm are required so the processing department will appropriately sign the Firm’s name to these returns. In other cases, the manual signature of the signing preparer may also be required. Whenever an individual signature and identifying number (as opposed to or in addition to the Firm’s) are required, the signing preparer must manually sign the government copy and affix his/her identifying number. In such cases, merely signing the return with the Firm’s name is not permissible. • Return signing and electronic submission authorization must be in accordance with each state’s or locality’s requirements, as evidenced by its forms and instructions.

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