Ga. Comp. R. & Regs. R. 560-3-2-.27 - Signature Requirements for Tax Returns
(1)
Purpose. The purpose of this regulation is to define terms and
explain the requirements for signatures under Title 48.
(2)
Definitions.
(a) "Department" means the Department of
Revenue.
(b) "Electronic Signature"
shall have the same meaning as defined in Ga. Comp. R. & Reg. §
560-1-1-.14(1)(a).
(c) "Electronic" means, but is not limited
to, electronic data interchange; or use of the Internet, telephone, or other
technology specified by the Department and the filing of a return by computer
technology.
(d) "Electronic Returns
Originator (ERO)" and "Electronic Returns Transmitter (ERT)" means an entity or
individual that is in the practice of and approved by the Internal Revenue
Service to complete and electronically transmit Federal and Georgia income tax
returns to the Department.
(e)
"GTC" means the Georgia Tax Center.
(f) "Information" means data, text, images,
sounds, codes, computer programs, software, databases, or the like.
(g) "Person" means any individual, firm,
partnership, cooperative, nonprofit membership corporation, joint venture,
association, company, corporation, agency, syndicate, estate, trust, business
trust, receiver, fiduciary, or other group or combination acting as a unit,
body politic, or political subdivision, whether public, private, or
quasi-public.
(h) "Return" shall
mean any tax return, registration application, form, signature form, or
information return required to be filed with the Department.
(i) "Return Preparer" means any person who
prepares for compensation, or who employs one or more persons to prepare for
compensation, any return imposed under Title 48, or any claim for refund. The
preparation of a substantial portion of a return or claim for refund shall be
treated as if it were the preparation of such return or claim for refund. A
person shall not be considered a return preparer merely because the person does
any of the following:
1. Furnishes typing,
reproducing, or other mechanical assistance;
2. Prepares a return or claim for refund of
the employer, or an officer or employee of the employer, by whom the person is
regularly and continuously employed;
3. Prepares as a fiduciary a return or claim
for refund for any person; or
4.
Prepares a claim for refund for a taxpayer in response to a notice of proposed
assessment issued to the taxpayer.
(j) "Signature Form" means Form GA-8453, Form
GA-8453C, Form GA-8453S, or Form GA-8453P.
(k) "Tax" means tax, interest, penalty, and
fees.
(l) "Taxpayer" means any
person required by law to file a return or to pay taxes.
(m) "Third Party" means any person who is
authorized to file returns on behalf of a taxpayer, make payments on behalf of
a taxpayer, or is authorized by a taxpayer to access account
information.
(3)
Signature Provisions for the Valid Filing of all Paper Returns,
Electronic Returns, and Signature Forms
(a) Except as provided in this regulation, a
taxpayer must sign the return. By signing a return, the taxpayer declares under
penalties of perjury that to the best of the taxpayer's knowledge and belief
the return and accompanying schedules and statements are true, correct, and
complete. Such signature will be presumed to be the valid signature of the
person responsible for the filing of the return. Should a taxpayer not sign a
return it will be considered not to have been filed. Except as otherwise
provided by Title 48, returns must be signed as follows:
1. Individual income tax returns must be
signed by the individual.
2.
Individual joint income tax returns must be signed by both spouses.
3. For a deceased individual, the surviving
spouse, administrator, or executor may sign any return on behalf of the
deceased individual.
4. All returns
for sole proprietorships must be signed by the sole proprietor.
5. All returns for corporations must be
signed by the president, vice president, treasurer, assistant treasurer, chief
accounting officer, or any other officer duly authorized to so act. The
signature shall be prima facie evidence for all purposes that such person is
authorized to sign the return on behalf of the corporation.
6. All returns for partnerships must be
signed by any one of the authorized partners. The signature shall be prima
facie evidence for all purposes that such person is authorized to sign the
return on behalf of the partnership.
7. All returns for limited liability
companies shall be signed by any one of the authorized members. The signature
shall be prima facie evidence for all purposes that such person is authorized
to sign the return on behalf of the limited liability company.
8. All returns for trusts and estates shall
be signed by the fiduciary. The signature shall be prima facie evidence for all
purposes that such person is the fiduciary and is authorized to sign the return
on behalf of the trust or estate.
(b) The taxpayer must also date the return in
the space provided when signing a paper return.
(c) When a return has been completed by a
return preparer or a return is filed by a third party, the return preparer or
third party must sign the return. By signing the return, the return preparer or
third party declares under penalties of perjury that to the best of the return
preparer's or third party's knowledge and belief the return and accompanying
schedules and statements are true, correct, and complete. Such declaration of
the return preparer or third party is based on all information of which the
return preparer or third party has knowledge. With respect to paper income tax
withholding and related paper information returns, and paper sales and use tax
returns, the return preparer or third party may sign such returns on behalf of
a taxpayer. By this signing, such return preparer or third party certifies that
the taxpayer has granted them the authority to perform this action on their
behalf. With respect to paper income tax returns, a return preparer may sign by
means of a rubber stamp, mechanical device, or computer software program. Such
alternative methods of signing must include either a facsimile of the
individual preparer's signature or the individual preparer's printed name. Such
return preparer is personally responsible for affixing their signature to the
return.
(d) When a paper return has
been completed by a return preparer or a paper return is filed by a third
party, the return preparer or third party must also date the return in the
space provided.
(e) An electronic
signature shall have the same legal effect as a signature on a paper tax
return. An electronic signature shall be attributable to a person if the record
or signature was the act of the person. The act of the person may be shown in
any manner, including a showing of the efficacy of any security procedure
applied to determine the person to which the electronic signature was
attributable.
(f) A return
signature shall be prima facie evidence for all purposes that the return was
actually signed and that the signature is valid.
(g) A signature by use of a mark can serve as
a signature on a paper return only when two individuals attach a signed
statement which witnesses such signature. Such witnesses shall clearly print
their names next to their signatures for purposes of clarification.
(h) A faxed signature shall have the same
legal effect as an original signature.
(4)
Electronically Filed Income Tax
Returns.
(a) The taxpayer's signature
on the signature form must be the signature of the taxpayer whose return is
filed electronically and such form must be completed and signed prior to the
filing of the taxpayer's electronic return. For purposes of this subparagraph,
the only electronic signature that shall be considered a signature is where the
taxpayer actually signed the document electronically (using a mouse, touch pad,
or other electronic input method), the person's actual signature is captured,
and the signed form can be reproduced either electronically or by paper. A
signature created by any other electronic means is not considered a signature
for purposes of this subparagraph.
(b) The return preparer's signature on the
signature form must be the signature of the return preparer who prepared the
electronically filed return and such form must be completed and signed prior to
the filing of the taxpayer's electronic return. A return preparer may sign by
means of a rubber stamp, mechanical device, or computer software program. Such
alternative methods of signing must include either a facsimile of the
individual preparer's signature or the individual preparer's printed name. Such
return preparer is personally responsible for affixing their signature to the
signature form.
(c) The ERO or ERT
must sign the signature form. An ERO or ERT may sign by means of a rubber
stamp, mechanical device, or computer software program. Such alternative
methods of signing must include either a facsimile of the individual preparer's
signature or the individual preparer's printed name. Such ERO or ERT is
personally responsible for affixing their signature to the signature
form.
(d) The ERO or ERT shall
declare that they have reviewed the taxpayer's return and that the entries on
the signature form are complete and correct to the best of their
knowledge.
(e) The ERO or ERT is
required to keep the following items for any Georgia income tax return filed
electronically for a period of three years from the date the return is filed:
1. A signed and dated signature form;
and
2. Any form, statement, or
attachment that cannot be transmitted electronically.
(f) The ERO or ERT must maintain the signed
and dated signature forms, in order for them to be immediately available to the
Department at any time upon request during such retention period.
(g) In the event the ERO or ERT ceases
operations or participation in the program, or has its approval to participate
in the program revoked, the ERO or ERT must submit a letter of explanation and
deliver to the Department by certified mail or other documented delivery all
signature forms and all forms, statements, and attachments that could not be
transmitted electronically within three (3) business days of ceasing operations
or participation in the program.
(5)
Tax Returns Filed Using the Georgia
Tax Center (GTC).
(a) A taxpayer must
register with the Department, using Form CRF-002 or its electronic equivalent
on GTC, prior to creating a user profile.
(b) A third party must register with the
Department, using Form CRF-002 or its electronic equivalent on GTC, prior to
creating a user profile. The third party must also submit Form CRF-BULK or its
electronic equivalent on GTC.
(c)
When a taxpayer or third party electronically submits a registration, such act
shall constitute an electronic signature of the registration by the taxpayer
and/or the third party.
(d) After
the third party has registered as provided in subparagraph (5)(b), the
taxpayer, if they choose, will provide selective information to the third
party, for purposes of allowing the third party to access the taxpayer's
account. The provision of such information shall authorize the third party to
access the taxpayer's confidential information. The third party shall then
access their third party account by using the third party's username and
password. They will then be able to access the taxpayer's account through their
third party account. The third party shall not access the taxpayer's account
directly by using the taxpayer's username and password.
(e) When a return is filed electronically by
a taxpayer, such act shall constitute an electronic signature of the return by
the taxpayer.
(f) When a return is
filed electronically by an authorized third party on behalf of a taxpayer, such
act shall constitute an electronic signature of the return by the taxpayer, the
return preparer, and such third party. This electronic filing by such third
party certifies that the taxpayer has granted them authority to perform this
action on their behalf.
(g) An
electronic return will not be considered filed until all components of an
electronic signature are transmitted to the Department and the Department
issues a confirmation number to acknowledge receipt of the transmission. This
confirmation number will be an acknowledgement of the receipt of the return
only but will not acknowledge that the return is correct as filed.
(h) The taxpayer has the authority to revoke
the authority of a third party at any time by removing them as an authorized
user of the taxpayer's account on GTC. Once authority has been revoked, the
third party will no longer be allowed to access the account on behalf of such
taxpayer.
Notes
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