Ariz. Admin. Code § 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.
Notes
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