11 September 2020

IRS expands list of forms that may be filed with e-signatures

On September 10, 2020, the IRS announced that it was adding six more forms to the list of those it will temporarily accept with electronic or digital signatures (e-signatures). The IRS had announced on August 28, 2020, the same temporary change for 10 other forms that normally must be signed with a handwritten signature (See Tax Alert 2020-2148). The temporary e-signature procedure is effective for the specified forms filed on or before December 31, 2020.

The IRS updated its August 28, 2020, memo to include the following forms:

  • Form 706, U.S. Estate (and Generation-Skipping Transfer) Tax Return
  • Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return
  • Form 709, U.S. Gift (and Generation-Skipping Transfer) Tax Return
  • Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons
  • Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts
  • Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner

In its original announcement, the IRS had listed the following forms:

  • Form 3115, Application for Change in Accounting Method
  • Form 8832, Entity Classification Election
  • Form 8802, Application for U.S. Residency Certification
  • Form 1066, U.S. Income Tax Return for Real Estate Mortgage Investment Conduit
  • Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies
  • Form 1120-C, U.S. Income Tax Return for Cooperative Associations
  • Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts
  • Form 1120-L, U.S. Life Insurance Company Income Tax Return
  • Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return
  • Form 8453 series, Form 8878 series, and Form 8879 series regarding IRS e-file signature authorization forms

The IRS memo does not prescribe any specific method for e-signing the specified forms. Taxpayers may therefore choose their preferred e-signature method.

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Contact Information
For additional information concerning this Alert, please contact:
 
Tax Policy and Controversy
   • Bryon Christensen (bryon.christensen@ey.com)
   • Heather Maloy (heather.maloy@ey.com)
   • Kirsten Wielobob (kirsten.wielobob@ey.com)
   • John DiIorio (john.diiorio@ey.com)
   • Melissa Wiley (melissa.wiley@ey.com)
Global Compliance and Reporting
   • Ellen Berger (ellen.berger@ey.com)
   • Tiffani Pierson (tiffani.pierson@ey.com)

Document ID: 2020-2206