Effective April 19, 2026, New York has enacted legislation that authorizes the use of electronic signatures by authorized representatives granted a power of attorney by a taxpayer. Electronic signatures are authorized for documents submitted to the New York State Department of Taxation and Finance as well as the New York City Department of Finance. The use of an electronic signature will have the same validity and effect as the use of a signature affixed by hand. This is a welcome development, as it will allow taxpayer representatives to more easily complete and submit documents to the New York State Department of Taxation and Finance and the New York City Department of Finance. (Ch. 667 (S.B. 52), Laws 2025, effective April 19, 2026)
UPDATE: The provision mentioned above has been repealed and replaced by a new provision. Effective July 1, 2027, the new provision requires the commissioner to develop procedures for the use or acceptance of signatures in digital or other electronic form on any declaration, statement, or other document utilized by the New York State Department of Taxation and Finance and the New York City Department of Finance (Departments). Such electronic signature procedures must conform, to the extent practicable, with the electronic signature procedures used by the Internal Revenue Service.
Any person authorized pursuant to a valid power of attorney form administered by the Departments to act on behalf of a taxpayer may electronically sign any declaration, statement, or other document consistent with the electronic signature procedures. The use of such an electronic signature will have the same validity and effect as the use of a handwritten signature.
Taxpayer representatives should take note of the above information and timeline when signing relevant documents for the Departments. (Ch. 3 (A.B. 9431), Laws 2026)