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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-021.htm#TXMP4b986e6e

Paid Preparer Must Sign Your Return(p73)

rule
Generally, anyone you pay to prepare your return must sign it and include their Preparer Tax Identification Number (PTIN) in the space provided. The preparer must give you a copy of the return for your records. Someone who prepares your return but does not charge you should not sign your return.