IRS OKs Alternative Document Signature Methods

July 13, 2005 ( - Federal tax officials have put out new rules allowing an officer or duly authorized agent to sign a company's employment tax form either by FAX or through other methods such as special computer software or mechanical devices.

>A news release from the Internal Revenue Service (IRS) said the new process would ease the filing burden on companies as well as lower the number of forms rejected because of signature problems.

>According to the announcement, Rev. Proc. 2005-39 applies to :

  • 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 US Source Income of Foreign Persons
  • any variant of these forms, such as Form 941c, Statement to Correct Information; Form 941-SS, Employer’s Quarterly Federal Tax Return.