Massachusetts Provides Guidance Regarding Electronic Signatures

The Massachusetts Department of Revenue (DOR) has issued guidance regarding the DOR’s acceptance of electronic signatures on administrative forms. When a taxpayer wants to use an electronic signature on a form, it must include a statement, either in the cover letter or in the email transmitting the document, that says, to the effect, as follows: “The attached [insert document name] includes [insert name of taxpayer or representative]’s valid signature and the taxpayer intends to transmit the document to the Massachusetts Department of Revenue.”

The DOR will work with taxpayers to allow electronic signatures on various forms, including with respect to the signatures of taxpayers, their representatives, or DOR employees. The administrative forms that the DOR will allow electronic signatures on include but are not limited to:

  • Form A-37: Consent Extending the Time for Assessment of Taxes
  • Form B-37: Special Consent Extending the Time for Assessment of Taxes
  • Form DR-1: Office of Appeals Form
  • Form M-2848: Power of Attorney and Declaration of Representative

For other forms not listed above, the DOR will work with taxpayers to confirm the parties’ declaration of intent to sign electronically. Taxpayers should take note to include the above statement whenever using an electronic signature for Massachusetts forms. (Directive 20-1, Acceptance of Electronic Signatures, Massachusetts Department of Revenue, April 21, 2020)

Posted on September 15, 2020