New Jersey Will Allow Digital Signatures on Some Filings Due to COVID-19

As part of its response to the COVID-19 pandemic, the New Jersey Division of Taxation (DOT) will accept scanned images of signatures and digital signatures on documents related to the determination or collection of tax, including but not limited to:

  • extensions of the statute of limitations (consent forms);
  • closing agreements; and
  • the appointment of a Taxpayer Representative (M-5008-R)

The DOT will accept scanned or photographed images of signatures or digital signatures that are encrypted as proof of original and unmodified documentation. The following file types are acceptable: tiff, jpg, jpeg, pdf, Microsoft Office Suite, or Zip.

This policy does not apply to any form that requires an original paper form with signature to be mailed, such as:

  • the Business Assistance Application for Tax Clearance;
  • the Notification of Sale, Transfer, or Assignment in Bulk form (C-9600); and
  • Inheritance Tax returns and forms.

(COVID-19 Related Tax Information webpage, New Jersey Division of Taxation)

Posted on July 28, 2020