N.H. Admin. Code § Rev 2904.04 - Signatures

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

(a) Signed in blue or black ink by:

(1) The taxpayer, and if applicable, the taxpayer's spouse;

(2) A corporate officer;

(3) A court appointed receiver;

(4) A trustee in bankruptcy;

(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) The executor or administrator of the estate of the deceased taxpayer;

(7) A trustee of an irrevocable trust acting in accordance with the terms of the trust;

(8) Joint tenants;

(9) A guardian or individual acting as the taxpayer's attorney-in-fact pursuant to a power of attorney; or

(10) If the form was prepared by someone other than the taxpayer, the preparer of the form; and

(b) Dated.

Notes

N.H. Admin. Code § Rev 2904.04

#8389, eff 7-8-05; ss by #10388, eff 7-25-13

Amended by Number 28, Filed July 13, 2023, Proposed by #13660, Effective 6/21/2023, Expires 6/21/2033.