Is picture ID required for paper filing?

Is picture ID only a requirement for e-filing? If a taxpayer choose to paper file, are they still required to provide picture ID?

The reason I am asking is that this client is out of the country. But he has a 2018 tax return which is late already. He wants it to be filed as soon as possible and asks to have a friend to pick up the tax return. I explained to him that he will need to come to my office personally with a picture ID for me to efile his tax return. But now he says he will just paper file. In this case, can I release the paper tax return to his friend?

Know your client. What does a picture ID tell you about a client who is out of the country? How else can you satisfy yourself that this person is who he says he is?

He works for a company. And the email address that he uses to communicate with me for the preparation of the tax return is the same as the one of the person that I found on the internet

For example, let’s say client’s name is John Cobb and he works for ABC Real Estate Co. I looked up John Cobb with ABC Real Estate Co on the web and found that the email address is the same as the one that this client is using to communicate with me for the tax return, is that enough for proof that he is the right person?

Also, if I call the number of John Cobb with ABC Real Estate Co. listed on the web and confirm that he is the one who is using my service for the tax return. Does it help?

Lastly, what about a cyber conference such as a FaceTime meeting?

Well, I happen to think that face to face meetings (in-person or remotely) are a good idea anyway. I find it helps me build a connection with the client. How about getting the picture ID via secure means (I use Sharefile) and having a chat via FaceTime or the like?