What does Nebraska accept as a valid signature on tax forms, and which forms still require a handwritten signature?

Plain-English summary

The question is simple: what will the Nebraska Department of Revenue (DOR) accept as a valid signature on its forms and documents? Nebraska's tax statutes require many documents to be signed but do not say how a signature must be executed -- they leave that to the Tax Commissioner. This ruling states the Department's policy.

The general rule: Unless fraud is indicated, for most forms and filings (where there's no separate DOR filing system), DOR will accept any mark -- handwritten or digitally rendered -- applied with the actual or apparent intention to authenticate the filing as being approved and made by the signer. This tracks the legal definition of a signature: a mark made to authenticate a document (Black's Law Dictionary; Restatement (Second) of Contracts § 134). Documents may be mailed, faxed, or sent by secure electronic means, and DOR will not require the original.

Three exceptions require a handwritten taxpayer signature:

1. Power of Attorney (Form 33 or otherwise) -- because it lets a taxpayer authorize third parties to receive confidential tax information, and unauthorized disclosure carries severe civil and criminal penalties. (DOR notes this mirrors the IRS's rule for its Form 2848: faxed signatures are allowed, but electronic, printed, or stamped signatures generally are not.)
2. Extension of Statute of Limitations Agreements (Forms 872N or 872N-MF) -- because they create a binding agreement extending the time to issue a deficiency or file for a refund.
3. Nebraska Tax Return Copy Request (Form 23) -- because it, too, authorizes disclosure of confidential taxpayer information.

Even for these three, DOR does not require the paper original be delivered -- the signed document may be mailed, faxed, or securely transmitted -- but it must bear an actual (handwritten) signature, not an electronic mark.

What this means for you

Individual taxpayers and businesses

For ordinary returns and filings, you can sign electronically or with any authenticating mark, and submit by mail, fax, or DOR's secure electronic channels -- you don't need to send a wet-ink original. Keep in mind fraud indicators can change that.

Anyone filing a Power of Attorney, SOL extension, or return-copy request

These three still need a genuine handwritten signature. An electronic, stamped, or printed signature won't be accepted -- but once you've signed by hand, you can fax it or send it via DOR's secure file transfer or secure email rather than mailing the paper.

Tax professionals

Before relying on a client's electronic authorization, remember the Power of Attorney (Form 33) must carry the client's handwritten signature. Route confidential-information documents through DOR's secure electronic systems to protect the data.

Common questions

Q: Does Nebraska accept electronic signatures on tax forms?
A: Yes, for most forms -- any handwritten or digital mark applied with intent to authenticate the filing is accepted, unless fraud is indicated.

Q: Which forms still require a handwritten signature?
A: Three: the Power of Attorney (Form 33 or otherwise), the Extension of Statute of Limitations Agreements (Forms 872N/872N-MF), and the Nebraska Tax Return Copy Request (Form 23).

Q: Do I have to mail the original signed document?
A: No. DOR will accept documents mailed, faxed, or sent by secure electronic means and does not require the original -- but the three exception documents must bear an actual handwritten signature.

Q: Why do those three need a handwritten signature?
A: They either authorize disclosure of confidential taxpayer information (Power of Attorney, Form 23) or bind the taxpayer to significant consequences (statute-of-limitations extensions), so DOR requires a genuine signature -- consistent with IRS practice on its Form 2848.

Citations and references

• Neb. Rev. Stat. § 77-1779(1)-(2) (Reissue 2018) -- refund claims in writing on prescribed forms.
• Neb. Rev. Stat. § 77-2708(1)(b)(i), (iii) (Reissue 2018) -- sales and use tax returns in the form the Commissioner prescribes; Commissioner may require them to be signed.
• Neb. Rev. Stat. § 77-2771(1) (Reissue 2018) -- income tax documents signed per the Commissioner's regulations/instructions; a signed name is prima facie evidence the individual signed and was authorized.
• Restatement (Second) of Contracts § 134 and Black's Law Dictionary (11th ed. 2019), "Signature" -- a signature is any mark made with intent to authenticate.
• IRS Form 2848 and Internal Revenue Manual §§ 4.11.55.2.7.1-.2 (comparable federal signature rules).
• Forms: Form 33 (Power of Attorney); Forms 872N / 872N-MF (Statute of Limitations Extension); Form 23 (Tax Return Copy Request).

Source

• Landing page: https://revenue.nebraska.gov/about/legal-information/revenue-rulings-issued-tax-commissioner
• Original PDF: https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/legal/rulings/rr99201_signature_requirements.pdf

Original ruling text

Revenue Ruling 99-20-1

All Nebraska Taxes
March 24, 2020

Signature Requirements
This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue
(DOR) until amended. A guidance document does not include internal procedural documents
that only affect the internal operations of DOR and does not impose additional requirements or
penalties on regulated parties or include confidential information or rules and regulations made
in accordance with the Administrative Procedure Act. If you believe that this guidance document
imposes additional requirements or penalties on regulated parties, you may request a review of the
document.
This guidance document may change with updated information or added examples. DOR
recommends you do not print this document. Instead, sign up for the subscription service at
revenue.nebraska.gov to get updates on your topics of interest.

Issue
What will the Nebraska Department of Revenue (DOR) accept as a valid taxpayer or authorized representative
(taxpayer) signature on various forms, or other documents?

Conclusion
Unless fraud is indicated, for most forms and filings, for which there is no separate DOR filing system, DOR
will accept as a taxpayer signature, any mark, handwritten or digitally rendered that is, applied with actual or
apparent intention to authenticate the filing as being approved and made by the signer. However, a Power
of Attorney (Form 33 or otherwise), the Nebraska Extension of Statute of Limitations Agreements Forms
872N or 872N-MF, and Nebraska Tax Return Copy Request (Form 23) must have a handwritten taxpayer
signature. Such signatures will be accepted on forms and filings properly submitted to DOR whether the
documents are mailed, faxed, or transmitted to DOR by secure electronic means. DOR will not require the
original document if transmitted by fax or electronic means.

Analysis
With regard to taxes collected by the Tax Commissioner, except property taxes, unless specific refund
provisions have not been enacted, Neb. Rev. Stat. § 77-1779(1)-(2) (Reissue 2018) indicates that a claim for
a refund must be in writing and that the Tax Commissioner may prescribe the necessary forms for the filing
of a claim for refund. More specifically, Neb. Rev. Stat. § 77-2708(1)(b)(i) (Reissue 2018) indicates that a
sales and use tax return “shall be filed with the Tax Commissioner in such form and content as the Tax
Commissioner may prescribe and containing such information as the Tax Commissioner deems necessary
for the proper administration of the Nebraska Revenue Act of 1967. Nebraska Revised Statute § 77-2708(1)
(b)(iii) (Reissue 2018) indicates that the Tax Commissioner may require that returns be signed by the person
required to file the return or by his or her duly authorized agent, but need not be verified by oath. Neb. Rev.
Stat. § 77-2771(1) (Reissue 2018) indicates that returns, declarations, statements or other documents
filed pursuant to income tax provisions “shall be signed in accordance with regulations or instructions
prescribed by the Tax Commissioner.” See also 2019 Nebraska Individual Income Tax Booklet, Pg.13. The
section continues by indicating that the fact that an individual’s name is signed on these documents is
prima facie evidence that the documents were actually signed by the individual and that the individual was
authorized to sign the documents. Various other statutes regarding tax programs administered by the Tax
Commissioner indicate that an application for a refund of taxes paid as part of those programs may be filed
“in such manner and in such form as may be prescribed by the Tax Commissioner.”
There is no statute that expressly indicates how a signature must be executed. The statutory authority
leaves the issue to the regulations and instructions of the Tax Commissioner.

Nebraska Department of Revenue, PO Box 94818, Lincoln, Nebraska 68509-4818

Revenue Ruling 99-20-1

March 24, 2020

Page 2 of 2

Like the statutes, multiple regulations adopted by DOR require certain documents to be signed. While these
DOR regulations indicate that certain returns should be properly signed, no clear guidance is given about
the nature or execution of the signature itself. Relevant legal authorities indicate that a signature is a mark
intending to authenticate that the document was being presented by the person indicated by the mark. See
Restatement (Second) of Contracts § 134 (1979) (“The signature to a memorandum may be any symbol
made or adopted with an intention, actual or apparent, to authenticate the writing as that of the signer”),
SIGNATURE, Black’s Law Dictionary (11th ed. 2019) (“Any name, mark, or writing used with the intention of
authenticating a document. — Also termed legal signature”).
DOR will accept any mark, handwritten or electronic that is applied by the taxpayer to be bound by the
document with the apparent intention to authenticate the filing as being approved and made by the signer
when affixed, as a sufficient “signing”.
The following are exceptions to this rule:

1. Power of Attorney, Form 33;
2. Statute of Limitations Extensions, Form 872N or 872N-MF; and
3. Nebraska Tax Return Copy Requests, Form 23.
   Power of Attorney designations allow a taxpayer to authorize third-parties to receive otherwise confidential
   information from DOR. Given the severe civil and criminal penalties associated with unauthorized disclosure
   of confidential tax information, DOR requires a handwritten taxpayer signature to authenticate the document.
   This practice is in line with the practice of the IRS regarding its Form 2848, Power of Attorney and Declaration of
   Representative. The Internal Revenue Manual (“IRM”) Subsection 4.11.55.2.7.1 indicates that on the Form 2848
   “[f]axed signatures are permissible; however, electronically signed, printed or stamped signatures are not
   acceptable” with the exception that “[e]lectronic signatures by representatives filed through e-Services are
   acceptable.” Further clarification of the exception is found in Subsection 4.11.55.2.7.2 which explains that
   “[t]he representative’s signature cannot be electronic or stamped, unless submitted via e-Services.”
   Nebraska Tax Return Copy Requests (Form 23) similarly authorize disclosure of confidential taxpayer
   information. Therefore, DOR also requires a handwritten taxpayer signature to authenticate this document.
   Extension of Statute of Limitations Agreements create an agreement between DOR and a taxpayer for
   the extension of time for issuing a notice of deficiency or filing of a claim for overpayment beyond the
   statutorily authorized periods. Given the nature of the documents and the consequences stemming from
   its execution, DOR requires a handwritten taxpayer signature to authenticate this document.
   DOR does not require the taxpayer or representative to provide the original signed documents to authenticate
   the signature. However, like similar filings with the IRS, the Power of Attorney and Extension of Statute of
   Limitations Agreements must bear an actual signature to authenticate the consent of those to be bound.
   The documents, once signed, may be mailed, faxed, or electronically transmitted to DOR using its secure file
   transfer system or emailed using DOR’s initiated secure email system to ensure the proper safeguarding of
   confidential taxpayer information.
   APPROVED:

Tony Fulton
Tax Commissioner
March 24, 2020