ADMIN-2025-03 - Acceptance of E-Signatures, Remote Notaries, and Electronic Filings

Pursuant to Ga. Comp. R. & Regs. r. 560-3-2-.27, the Department accepts e-signatures on business account registrations (filed with a Form CRF-002 or its Georgia Tax Center equivalent) and tax returns which are filed electronically.

The Department, through its regulations, has defined “electronic signature” for the purposes of electronic filings of registrations and tax returns. 

E-signatures that comply with the standards below will have the same effect as a signature on a paper tax return or form. Taxpayers and third-party representatives must ensure the following requirements for an acceptable e-signature are met:

1. Acceptable Form

An acceptable form of e-signature is one of the following:

• A typed name within or attached to the electronic document being submitted to DOR;
• A scanned or digitized image of a handwritten signature attached to the electronic document;
• A handwritten signature input on an electronic signature pad; or
• A handwritten signature, mark, or command input on a display screen by means of a stylus device.

2. Intent to Sign

The e-signature must be executed or adopted by a person with the intent to sign and be bound by the document.

3. Association of E-Signature with Document

The e-signature must be associated with or attached to the electronic document being signed in a manner that establishes that the e-signature was applied to a specific electronic document.

4. Authentication of Signature

The e-signature must be capable of verification and there must be a way to identify and authenticate an individual as the signer and source of the electronic document.

5. Preservation of the Integrity of the Document

The e-signature must be linked to its respective electronic document in a way to ensure that the e-signature cannot be excised, copied, or otherwise transferred to falsify an electronic document. After an electronic document has been signed, it must be tamper-proof to ensure that the signature applied to or associated with one document is not applied to or associated with another document.

Pursuant to Ga. Comp. R. & Regs. r. 560-1-1-.14, the Department will accept remote notarizations from notary publics in states where remote notarization is permitted by law on documents that require a notary and are authorized by the Commissioner through Department regulations, policy, or other documents accepted as Department guidance. 

The Department will accept e-signatures that comply with the requirements of this Policy Bulletin on all documents and forms which require signature and are not already covered by Ga. Comp. R. & Regs. r. 560-3-2-.27. Such documents and forms may include but are not limited to: Powers of Attorney (POA), requests for tax returns, waivers of statutes of limitations on assessment or collection, waivers of statutory notices of deficiency and consents to assessment, consent to audit changes, and other agreements between DOR and taxpayers.

This Policy Bulletin DOES NOT apply to MVD documents and forms.

In addition to e-signatures by third-party representatives already accepted by the Department, the Department will accept an e-signed and e-filed document from a taxpayer’s third-party representative if:

• The IRS has accepted the third-party representative into the IRS e-filing program for the taxpayer; AND
• The third-party representative has received the taxpayer’s properly executed IRS Form 8879, “E- File Signature Authorization Form,” for the federal return that correlates with the taxpayer’s State filing.

Taxpayers and third-party representatives are strongly encouraged to use the Georgia Tax Center (GTC) and any existing and previously allowable means to receive and transmit e-signed documents, such as established secured messaging systems. Unless e-filing is required, the choice to electronically transmit documents to DOR is solely at the discretion of the taxpayer.

Please note that communications via unencrypted email are not secure. Only include minimal identifying information in the body of an email, such as a Letter ID Number. Keep sensitive information out of the subject line and body of unencrypted emails and, if possible, use password-protected encryptions for attachments.