On October 13, 2020, the Oregon Department of Revenue (“DOR”) issued a temporary administrative order amending OAR 150-305-0460 to allow paper returns, statements, or documents to be signed through a facsimile method. A facsimile signature is a signature visibly affixed to a paper return using electronic or mechanical equipment or an electronic or mechanical device.
The DOR issued this amendment because the COVID-19 pandemic has made it more difficult for paper returns, statements, and documents prepared by practitioners to be hand signed by taxpayers. Accordingly, under OAR 150-305-0460, taxpayers may use the facsimile method to sign personal income tax returns and corporate income tax returns due on October 15, 2020, and November 15, 2020, respectively.
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