Related Topics:

Expanded Instructions
  • Step: 9
  • Step Subject: Signature
  • Instruction Year: 2023

Returns are not processed and refunds are not issued if returns are not signed. If you and your spouse file a joint return, both of you must sign the return. Paper-filed returns must be signed by hand or via a digital signature with a digital certificate. Stamped or typed signatures are not accepted. 

The following information is optional to include but assists the Department in confirming the identity of taxpayers:

  • Daytime phone number.
  • Email address
  • Driver’s license or State issued ID number

If a paid tax professional prepared your return, the preparer must also sign and enter a daytime telephone number, identification number, and the firm’s FEIN.

The Department will now allow electronic signing of the Declaration for eFile Return form via remote transaction. Returns will not be accepted if the electronic signatures are not digitally or electronically certified. This allows a taxpayer to electronically sign a Declaration for eFile Return form when the Electronic Return Originator is not physically present with the taxpayer.

Information on Confidentiality, Disclosure, and Authorized Representation is available on the Department's website. This page will provide links to the appropriate forms, as well as guidance on how to determine which form to use to best fit your needs.

Deceased Taxpayer

Check the box below the signature line, and enter the date of death.

If your spouse died and you are filing a joint return, write on the deceased’s signature line “Filing as a surviving spouse”, check the box below the signature line, and enter the date of death.

If you have the legal authorization to file for the decedent, sign the return with your legal title or authorization. Also, include any forms required to be filed with your federal return, such as federal form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, or a copy of the court certificate showing your appointment as a personal representative of the decedent.

Spouse Unable to Sign

If your spouse cannot sign because of a medical condition and requests that you sign the return, sign your spouse's name in the proper place followed by the word "by" (your signature), followed by the word “spouse.” Be sure to also sign in the space provided for your signature.

If you are the guardian for your spouse who is mentally incompetent, you may sign the return for your spouse as guardian.

Minor Child

If you are filing a return for a minor child who cannot sign the return, sign the child's name followed by the word "by" (your signature), followed by your relationship, such as "parent" or "guardian for minor child." The parent or guardian must submit a Representative Certification form in order to allow the Department to discuss the return and to act on behalf of the minor child.

Representative Certification Form

If a representative has authority to act on behalf of a taxpayer, they must complete and submit a Representative Certification Form (14-108) prior to receiving the taxpayer’s confidential taxpayer information or acting on behalf of the taxpayer.