IRS permanently allows use of e-signatures for select forms
The IRS announced on October 30 that certain tax forms can be signed with e-signatures instead of “wet” ink signatures, including Forms 1128, Forms 3115, Forms 8832, elections under section 83(b), and the Form 8453 series. Taxpayers must still hand sign all other forms. In addition, IRS personnel are permitted to accept e-signatures on certain documents when dealing with taxpayers during examinations, Appeals, and collection.
Before the COVID-19 pandemic, the IRS required “wet” ink signatures on most forms and documents. When it became difficult to obtain handwritten signatures in the COVID-19 environment, the IRS temporarily allowed taxpayers and representatives to use e-signatures on certain forms and documents in examinations, Appeals, and collection. The temporary relief was set to expire on October 31, 2023.
This week’s announcement from the IRS makes the relief permanent for certain forms and documents.
The IRS also had allowed employees to receive and send encrypted documents by e-mail. That relief has been extended by separate interim guidance through October 31, 2025.
Find out more
A new alert from Deloitte Tax LLP discusses the forms that may be filed using electronic signatures and the requirements for legally binding digital signatures.
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