26 USC § 6063 - Signing of partnership returns

---
identifier: "/us/usc/t26/s6063"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6063 - Signing of partnership returns"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6063"
section_name: "Signing of partnership returns"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "A"
subchapter_name: "Returns and Records"
part_number: "IV"
part_name: "SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 748.)"
---


# § 6063. Signing of partnership returns

The return of a partnership made under section 6031 shall be signed by any one of the partners. The fact that a partner’s name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 748.)