1. (a) In order to be permitted to use an alternative method of signature, the authorized agent shall file a written request for approval of the use of an alternative method for signing 30 days prior to the date of filing the return, amended return or request for extension.

2. (b) Written requests for approval of the use of an alternative method for signing shall include the following:

   1. (1) Taxpayer name, address, and taxpayer identification number;
   2. (2) Authorized agent’s name, address, and taxpayer identification number; and
   3. (3) A copy of a power of attorney authorizing the agent to file the return or extension on behalf of the taxpayer.
3. (c) The department shall deny approval if the agent fails to provide the information in accordance with (a) and (b) above.

4. (d) Upon receipt of approval from the department, authorized agents may sign original returns, amended returns, and requests for filing extensions by means of a:

   1. (1) Rubber stamp;
   2. (2) Mechanical device; or
   3. (3) Computer software program.

5. (e) The alternative methods in (d) above shall include either:

   1. (1) A facsimile of the signer’s signature; or
   2. (2) The signer’s printed name.
6. (f) Signers shall not affix a facsimile signature other than their own.
7. (g) Returns, amended returns, and request for extensions shall be filed in accordance with Rev. 2904.03.
8. (h) Signatures shall otherwise comply with Rev 2904.04 or Rev 2904.05.
9. (i) The use of an alternative method of signing shall have the same legal effect as a handwritten signature.
10. (j) The department shall reject any returns, amended returns, or requests for extensions utilizing an alternative method of signature that is in violation of this rule.

Source. #8389, eff 7-8-05, renumbered by #9930 (from Rev 2904.06); ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23