{"abstract":"This document contains regulations relating to the methods of signing returns, statements, or other documents. The final regulations clarify that the IRS may prescribe a method other than pen and ink for signing any return, statement, or other document. This clarification will facilitate the IRS' implementation of paperless filings.","action":"Final and temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/1996/12/12/96-31363.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26},{"chapter":null,"citation_url":null,"part":"301","title":26}],"citation":"61 FR 65319","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These regulations are effective on December 12, 1996.","disposition_notes":null,"docket_ids":["TD 8689"],"dockets":[],"document_number":"96-31363","effective_on":"1996-12-12","end_page":65321,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1996/12/12/96-31363/methods-of-signing","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/96-31363?publication_date=1996-12-12","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1996-12-12/96-31363/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":29,"last_updated":"2026-10-23 18:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1996-12-12/pdf/96-31363.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1996-12-12","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1996/12/12/96-31363.txt","regulation_id_number_info":{"1545-AT23":{"issue":"199610","html_url":"https://www.federalregister.gov/regulations/1545-AT23/methods-of-signing","title":"Methods of Signing","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199610&RIN=1545-AT23&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AT23"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T12:40:09Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":65319,"subtype":null,"title":"Methods of Signing","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":61}