With the exception of electronic signatures pursuant to Rev 2904.05, all tax forms requiring a signature shall be:

1. (a) Signed in blue or black ink by:

   1. (1) The taxpayer, and if applicable, the taxpayer’s spouse;
   2. (2) A corporate officer;
   3. (3) A court appointed receiver;
   4. (4) A trustee in bankruptcy;
   5. (5) An assignee for the benefit of creditors, duly appointed in accordance with state law and in control of property of the business organization;
   6. (6) The executor or administrator of the estate of the deceased taxpayer;
   7. (7) A trustee of an irrevocable trust acting in accordance with the terms of the trust;
   8. (8) Joint tenants;
   9. (9) A guardian or individual acting as the taxpayer’s attorney-in-fact pursuant to a power of attorney; or
   10. (10) If the form was prepared by someone other than the taxpayer, the preparer of the form; and
2. (b) Dated.

Source. #8389, eff 7-8-05; ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23