Extension of E-Signature Option for Paper Returns, Statute of Limitations Waivers, and Other Documents Public Service Bulletin

December 6, 2022

Purpose of Bulletin

To inform the public that:

  1. The temporary e-Signature option for taxpayers or their representatives to submit signed paper returns and other documents has been extended from December 31, 2022, to June 30, 2023.
  2. The temporary e-Signature option for taxpayers or their representatives to submit signed statute of limitation (SOL) waivers has also been extended from December 31, 2022, to June 30, 2023.

Background/Taxpayer Inquiries

Paper returns and other documents

For paper returns and other documents that normally must be signed with an original signature, FTB will not require an original signature through June 30, 2023, except for Power of Attorneys (POAs).

We will accept two signature alternative methods for paper returns:

  • Method 1: An attached document that must be included with the filed return that provides a copy of the original signature. The attached document should:
    • Identify what the document signature is for (Example: Corp XX, 2021 Form 100)
    • State “Refer to the attachment for a copy of the original signature” on the signature line
  • Method 2: A paper return with a faxed signature on the signature page.

For all other documents, except POAs, filed with us that normally require an original signature, we will accept documents with photographed or digital copies of required signatures.

You can also upload a document with a signature into MyFTB.

Note: Only PDF and Excel documents are currently accepted.

Statute of Limitations Waivers

On FTB’s COVID-19 webpage, we advised taxpayers, and their tax representatives, that they could submit signed Statute of Limitations (SOL) waivers to the FTB by one of the following methods:

  • Fax the SOL waiver to FTB with a handwritten signature
  • Email a copy of the SOL waiver with a handwritten signature to FTB from a verified email address
  • Upload a scanned copy of the SOL waiver with a handwritten signature to the taxpayer’s MyFTB account
  • Upload a scanned copy of the SOL waiver with a handwritten signature to cloud storage and provide FTB staff the link to download the waiver
  • Utilize a third-party service for their Electronic Signature solution.

We previously announced this temporary e-Signature option was available through December 31, 2022.

Additional Information

These temporary procedures, that are available through June 30, 2023, do not apply to filing a POA. If you need to submit a POA, go to ftb.ca.gov, search for submit a poa, and follow the procedures on the webpage.

For additional information on special tax relief related to COVID-19, please go to the FAQ page at ftb.ca.gov and search for covid 19.