Section 117.10. Signing returns and other documents

(a) In general. Each individual, including the fiduciary, shall sign the income tax return required to be made by him, except that the return may be signed for the taxpayer by an agent who is duly authorized in accordance with § 117.6 (relating to returns made by agents) to make such return. Other returns, statements, or documents required under this article or of the regulations thereunder to be made by any person with respect to the tax imposed hereunder shall be signed in accordance with any regulations contained therein, or any instructions issued with respect to such returns, statements, or other documents.

(b) Return of decedent. If a return for a decedent is filed by the appointed legal representative, it should be signed by him on the line indicated for taxpayer, as such legal representative. For example, he should sign ‘‘John Doe, Administrator of the Estate of Samuel Smith, Deceased,’’ or ‘‘John Doe, Executor of the Last Will and Testament of Samuel Smith, Deceased.’’ If no legal representative has been appointed when the return of the decedent is due to be filed, the surviving spouse, or other person or persons entitled to receive the property of the decedent should sign his own name as taxpayer for and on behalf of the decedent and indicating his date of death.