Form 1096/1099-R

Does anyone know if a signature stamp is acceptable on the 1096?

I can't believe in all my years, I've never had anyone ask, but this year someone is asking me.

Thanks in advance!

I am assuming you are doing a manual filing (the question doesn't actually apply to us because we file all client 1099Rs electronically using the FIRE system.

So, on a manual filing, you are signing the form under penalty of perjury.  I am 90% sure that requires a manual signature. 

But I would certainly tell anyone who asked that it should be signed manually, not with a stamp.

Thank you Larry.  Yes - they are doing a manual filing.  The odd thing is that I found that the 945 form specifically states that a rubber stamp signature is acceptable.  (The 945 form is also signed under penalty of perjury.)  While I know that ALL filing forms are important, it seems odd to me that the 945 will take a rubber stamp signature and goes so far as to mention it in the instructions, but there is no such mention in the 1096 instructions.  The instructions don't even reference the signature.  I agree that original signature would be the proper way to go but was curious nonetheless.  This client has a Trustee that winters in Florida, so the signature stamp would be "easier" for them

Consider the Revenue Procedure's conditions, which include making and keeping a "letter" to record the return signer's grant of authority and direction:

"The person filing the form must retain a letter, signed by the officer or agent authorized to sign the return, declaring under penalties of perjury that the facsimile signature appearing on the form is the signature adopted by the officer or agent and that the facsimile signature was affixed to the form by the officer or agent or at his or her direction.  The letter must list each return by name and identifying number."

https://www.irs.gov/businesses/revenue-procedure-2005-39