Utah – Validity of Alternative Signature Method on Tax Returns

SALT Report 1949 – The Utah State Tax Commission issued guidance regarding the validity of paper-filed returns signed by an alternative method.  The Commission notes that paper-filed Utah tax returns will not be considered invalid or lacking a required signature when signed by an alternative signature method, such as a rubber stamp, a mechanical device, or a computer software program.

The definition of signature can be found in Utah Code §68-3-12.5(26) which states that, “signature includes a name, mark, or sign written with the intent to authenticate an instrument or writing.” Therefore, a signature by an alternative method, such as a rubber stamp, mechanical device, or computer software program, meets the broad definition of “signature” found in the regulation.

Further, the Commission notes that paper filed documents do not have their own different or separate definition in the Utah Code for any taxes administered by the State Tax Commission

For Further Information:

Utah State Tax Commission – Private Letter Ruling Opinion Number 12-008