W. Va. Code R. § 110-10D-5

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-10D-5 - Who May Electronically Sign

5.1. Any individual who is authorized by statute to sign a paper return may use an electronic signature to file an electronic record.

5.2. Any authorized person using a third party to prepare and file an electronic record may grant signature authority to that third party.

5.2.a. A grant of signature authority allows a third party to input the taxpayer's personal identification number when filing electronic records on behalf of the taxpayer.

5.2.b. A grant of signature authority by an authorized person to a third party must be evidenced by a written record.

5.2.c. Prior to filing an electronic record, Form WV/EFT-2, Authorization Granting Electronic Signature Authority to a Third Party, must first be filed with and received by the Department so as to evidence the grant of signature authority to a third party.

5.3. Taxpayers filing joint returns must each register for a separate West Virginia Taxpayer Signature PIN.

5.4. Each taxpayer filing a joint return must sign the electronic return using their assigned West Virginia Taxpayer Signature PEST.

5.5. For a third party to file an electronic return on behalf of joint filers, signature authority must be granted to that third person by each individual taxpayer for whom the third party will file the return.

5.5.a. Prior to electronically filing a joint return, a signed Form WV/EFT-2 must first be filed with the Department by each individual taxpayer granting signature authority to a third party.

5.6. Where a taxpayer has granted signature authority to a third party to electronically file that taxpayer's federal income tax return and an IRS e-file Signature Authorization form was properly executed by the parties, the taxpayer may forego filing a copy of that IRS e-file Signature Authorization with the Department's secure registry; provided, that the third party retains the completed copy of the IRS e-file Signature Authorization in their records for three years.

5.7. Any taxpayer granting signature authority to a third party for filing purposes may revoke that authority by filing with the Department a signed statement evidencing such revocation.

5.7.a. A revocation of signature authority shall take effect on the date that such written revocation is actually received by the Department.

5.7.b. Once signature authority is revoked, the third party will no longer be allowed to file on behalf of that taxpayer.

5.7.c. A taxpayer wishing to reassign signature authority to a third party will need to both register for a new West Virginia Taxpayer Signature PIN and file a new Form WV/EFT-2 with the Department.

W. Va. Code R. § 110-10D-5