Ariz. Admin. Code § 15-10-503

Current through Register Vol. 30, No. 25, June 21, 2024

Section R15-10-503 - Electronic Signatures for Income Tax Returns

A. If a taxpayer electronically signs the taxpayer's federal income tax return, the taxpayer may elect to use the electronic signature from the federal return to sign the taxpayer's Arizona income tax return. By electing to use the federal electronic signature for the Arizona electronic return, the taxpayer is declaring, under penalties of perjury, that the electronic return is, to the best of the taxpayer's knowledge and belief, true, correct, and complete.

B. A taxpayer makes an election under subsection (A) by doing the following:

1. If the taxpayer is preparing the taxpayer's Arizona electronic return, the taxpayer makes the election by signifying the election during the electronic filing process.

2. If the taxpayer uses an electronic return preparer to prepare the taxpayer's Arizona electronic return, the taxpayer makes the election by:

a. Signifying the election during the electronic filing process, or

b. Authorizing, in writing on a form prescribed by the Department, the electronic return preparer to make the election on behalf of the taxpayer.

C. A taxpayer that does not elect to electronically sign the taxpayer's electronic federal income tax return shall not electronically sign the taxpayer's electronic Arizona income tax return.

Ariz. Admin. Code § R15-10-503

New Section made by final rulemaking at 7 A.A.R. 5383, effective November 8, 2001 (Supp. 01-4). Amended by final rulemaking at 25 A.A.R. 3057, effective 12/1/2019.