Publication 1635, Understanding Your EIN
This revenue ruling amplifies and clarifies Revenue Ruling 58-66. In Revenue Ruling 58-66, 1958-1 C.B. 60, the Internal Revenue Service determined the status of individuals living in a common-law marriage for Federal income tax purposes. This revenue ruling determines the status of individuals of the same-sex who are lawfully married under the laws of a state that recognizes such marriages for Federal tax purposes.
This revenue procedure sets out the circumstances under which facsimile signatures may be used on (1) any form within the Form 94X series; (2) Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons; (3) Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips; (4) Form CT-1, Employer’s Annual Railroad Retirement Tax Return; or (5) any variant of these forms.