IDAPA 35.02.01.153 — TAX PREPARERS -- ALTERNATIVE METHODS OF SIGNING INCOME TAX RETURNS

A tax preparer, as defined in Section 48-603B, Idaho Code, may sign an Idaho income tax return in a manner allowed
by Internal Revenue Service Notice 2004-54. The requirements for using the alternative methods under Internal
Revenue Service Notice 2004-54 must be followed for Idaho income tax purposes if this method of signing a return is
used for the Idaho return. Use of the alternative signature for the tax preparer does not alter the requirement for the
taxpayer or authorized officer or representative to sign the return as provided in Rule 150 of these rules or to follow
the requirements of Section 48-603B, Idaho Code. Section 63-3002, Idaho Code (IRS Notice 2004-54)
(3-15-22)