The Georgia Department of Revenue (DOR) has issued guidance regarding e-signatures for business account registrations and electronically filed tax returns. E-signatures that comply with the DOR’s standards will have the same effect as a signature on a paper tax return or form. The following are acceptable forms of e-signatures:
The e-signature must be executed or adopted by a person with the intent to sign and be bound by the document. The e-signature must be associated with or attached to the electronic document being signed in a manner that establishes that it was applied to a specific electronic document. The e-signature must be capable of verification and there must be a way to identify and authenticate an individual as the signer and source of the electronic document. The e-signature must be linked to its electronic document in a way to ensure that the e-signature cannot be excised, copied, or otherwise transferred to falsify an electronic document. After an electronic document has been signed, it must be tamper-proof to ensure that the signature is not applied to or associated with another document.
The guidance provided by the Georgia DOR is welcome, as different states have different rules for acceptable signatures on electronic tax returns and other documents. (ADMIN-2025-03, Georgia Department of Revenue, March 7, 2025)