New York- Temporary Authorization to Use Digital Signatures on Certain Documents Due to the Novel Coronavirus, COVID-19

Pursuant to Governor Cuomo’s Executive Order 202.15 issued in response to the Coronavirus COVID-19 situation, the Department of Taxation and Finance is temporarily authorized to accept digital signatures in place of handwritten signatures on documents related to the determination or collection of tax liability. This notice defines the requirements for Tax’s acceptance of digital signatures and sets forth the types of documents to which digital signatures may be applied.  

Through May 9, 2020, Tax will allow taxpayers and their representative(s) holding a valid power of attorney (POA) to digitally sign documents such as: waivers of statutes of limitations on assessment or collection, waivers of statutory notices of deficiency and consents to assessment, consents to audit changes and BCMS conferee orders, statements of proposed audit changes, closing and other agreements between Tax and taxpayers, petitions for advisory petitions and BCMS conferences, other requests for taxpayer relief, and audit method elections. Tax cannot accept a digitally signed POA. 

When submitting a digital signature to Tax, to eliminate mailing documents to the extent possible, taxpayers, POAs, and Tax employees can use all existing and previously allowable means of receiving and transmitting documents, such as via fax or established secured messaging systems. The choice to transmit documents to Tax electronically is solely that of the taxpayer. If the taxpayer is not able to fax the executed document or to provide it through secure messaging, the taxpayer may use email with attachments to transmit the document to Tax. 

For more information: DeptofTaxationandFinance

The department of taxation and finance
April 2020