The Florida Department of Revenue (DOR) has issued a Tax Information Publication stating that the DOR will accept electronic digital signatures on tax forms, such as power of attorney forms and other documents that must be signed. The DOR must be able to validate the electronic digital signature of the signer. The DOR will accept images with signatures (either scanned or photographed) in any of the following file types: TIFF, JPG, JPEG, PDF (Adobe Reader), Microsoft Office suite, or ZIP. Accepted electronic digital signatures are specified as those using encryption techniques that provide proof of original and unchanged documentation in one of the following file types: TIFF, JPG, JPEG, PDF (Adobe Reader), Microsoft Office suite, or ZIP. Additionally, DOR employees may use electronic digital signatures when signing documents (such as forms, letters and payment agreements) sent to taxpayers, authorized representatives, or other authorized entities for tax administrative purposes. Use of electronic signatures will ease the administrative burden on taxpayers and authorized representatives when signing and submitting tax forms.
The Tax Information Publication also states that while all electronic communication from the DOR is automatically encrypted, Florida statutes allow the DOR to communicate with taxpayers in an unencrypted email with written authorization (email or letter) from the taxpayer. The authorization should clearly state that the taxpayer requests and authorizes communications to be transmitted through unencrypted email. (Tax Information Publication 22ADM-07, Florida Department of Revenue, August 24, 2022)