Section R15-10-503. Electronic Signatures for Individual Income Tax

A.      If a taxpayer electronically signs the taxpayer’s federal indi- vidual income tax return, the taxpayer may elect to use the electronic signature from the federal return to sign the tax- payer’s Arizona individual 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 elec- tronic return, the taxpayer makes the election by signify- ing the election during the electronic filing process.

2.        If the taxpayer uses an electronic return preparer to pre- pare the taxpayer’s Arizona electronic return, the tax- payer 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 tax- payer’s federal income tax return shall not electronically sign the taxpayer’s Arizona electronic return.

Historical Note

New Section made by final rulemaking at 7 A.A.R. 5383, effective November 8, 2001 (Supp. 01-4).