Federaltax update.Stuart R. Josephs, CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. , of the San Diego-based Tax Assistance Practice, reports the following: NON-MANUAL PREPARER SIGNATURES NOW ALLOWED IRS An abbreviation for the Internal Revenue Service, a federal agency charged with the responsibility of administering and enforcing internal revenue laws. Notice 2004-54 (IRB IRB See: Industrial Revenue Bond 2004-33, 8/16/04) authorizes income tax return preparers [as defined in Regs. Sec. 301.7701-15(a)] to sign original or amended returns and extension requests, filed after 2003, by means of a rubber stamp, mechanical device or computer software program. These alternative signing methods must include a facsimile of either the individual preparer's signature or printed name. Preparers using one of these alternatives are personally responsible for affixing their signatures to returns or extension requests. Those preparers must provide all other required information such as name, address, relevant employer identification number Applicable to the United States, an Employer Identification Number or EIN (also known as Federal Employer Identification Number or (FEIN)) is the corporate equivalent to a Social Security Number, although it is issued to anyone, including individuals, who has to pay , the preparer's individual identification number and phone number. [ILLUSTRATION OMITTED] This notice does not alter the signature requirements for any other type of document currently required to be manually signed. It also does not alter the requirement that returns or extension requests be signed by the taxpayer by handwritten hand·write tr.v. hand·wrote , hand·writ·ten , hand·writ·ing, hand·writes To write by hand. [Back-formation from handwritten.] Adj. 1. signature or other authorized means. |
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