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servator, fiduciary, or other person charged with the care of the person or property of that
<br />individual. Such duly authorized agent, guardian, conservator, fiduciary, or other person
<br />charged with the care of the person or property of that individual shall provide, with the
<br />filing of the return, appropriate documentation to support that they are authorized to file a
<br />return or notice on behalf of the taxpayer. This notice shall include any legally binding
<br />authorizations, and contact information including name, address, and phone number of
<br />the duly authorized agent, guardian, conservator, fiduciary, or other person.
<br />(d) Returns or notices required of an estate or a trust shall be completed and filed by
<br />the fiduciary of the estate or trust. Such fiduciary shall provide, with the filing of the re-
<br />turn, appropriate documentation to support that they are authorized to file a return or no-
<br />tice on behalf of the taxpayer. This notice shall include any legally binding authoriza-
<br />tions, and contact information including name, address, and phone number of the fiduci-
<br />ary.
<br />(e) Spouses shall be permitted to file a joint return.
<br />(f) (1) Each return required to be filed under this section must contain the signature
<br />of the taxpayer or the taxpayer's duly authorized agent and of the person who prepared
<br />the return for the taxpayer, and shall include the taxpayer's social security number or tax-
<br />payer identification number. Each return shall be verified by a declaration under penalty
<br />of perjury.
<br />(2) A taxpayer who is an individual is required to include, with each annual return,
<br />amended return, or request for refund required under this section, copies of only the fol-
<br />lowing documents: all of the taxpayer's Internal Revenue Service form W -2, "Wage and
<br />Tax Statements," including all information reported on the taxpayer's federal W -2, as
<br />well as taxable wages reported or withheld for any municipal corporation; the taxpayer's
<br />Internal Revenue Service form 1040; and, with respect to an amended tax return or re-
<br />fund request, any other documentation necessary to support the refund request or the ad-
<br />justments made in the amended return. An individual taxpayer who files the annual return
<br />required by this section electronically is not required to provide paper copies of any of
<br />the foregoing to the Tax Administrator unless the Tax Administrator requests such copies
<br />after the return has been filed.
<br />(3) A taxpayer that is not an individual is required to include, with each animal net
<br />profit return, amended net profit return, or request for refund required under this section,
<br />copies of only the following documents: the taxpayer's Internal Revenue Service form
<br />1041, form 1065, form 1120, form 1120- REIT,form 1120F,orform 1120S, and, with re-
<br />spect to an amended tax return or refund request, any other documentation necessary to
<br />support the refund request or the adjustments made in the amended return.
<br />(4) A taxpayer that is not an individual and that files an amoral net profit return elec-
<br />tronically through the Ohio business gateway or in some other manner shall either mail
<br />the documents required under this division to the Tax Administrator at the time of filing
<br />or, if electronic submission is available, submit the documents electronically through the
<br />Ohio business gateway or a portal provided by Municipality. The department of taxation
<br />shall publish a method of electronically submitting the documents required under this di-
<br />vision through the Ohio business gateway on or before January 1, 2016. The department
<br />shall transmit all documents submitted electronically under this division to the appropri-
<br />ate Tax Administrator.
<br />(5) After a taxpayer files a tax return, the Tax Administrator shall request, and the
<br />taxpayer shall provide, any information, statements, or documents required by the Munic-
<br />ipality to determine and verify the taxpayer's municipal income tax liability. The re-
<br />quirements imposed under division (1) of this section apply regardless of whether the tax-
<br />payer files on a generic form or on a form prescribed by the Tax Administrator.
<br />(6) Any other documentation, including schedules, other municipal income tax re-
<br />turns, or other supporting documentation necessary to verify credits, income, losses, or
<br />other pertinent factors on the return shall also be included to avoid delay in processing, or
<br />disallowance by the Tax Administrator of undocumented credits or losses.
<br />(g) (1) (A) Except as otherwise provided in this chapter, each individual income
<br />tax return required to be filed under this section shall be completed and filed as required
<br />
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