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August 28, 2020

BREAKING TAX NEWS | IRS will temporarily accept e-signatures for certain forms that cannot be filed electronically

The IRS announced today that it will temporarily accept electronic or digital signatures for certain forms that currently require a handwritten signature, provided they are mailed by or on December 31, 2020. This exception only applies to the forms specified below, which cannot be filed electronically.

The IRS said it is taking this action "to protect the health of taxpayers and tax professionals" during the COVID-19 pandemic. The IRS said no specific technology is required to create the electronic or digital signatures.

The list of forms on which e-signatures may be used includes the following:

  • E-file signature authorization forms (i.e., Form 8453-series, Form 8878-series and Form 8879-series)
  • "Specialty" 1120-series forms (i.e., Forms 1120-REIT, 1120-RIC, 1120-C, 1120-L and 1120-PC)
  • Form 1066, U.S. Income Tax Return for Real Estate Mortgage Investment Conduit
  • Form 8832, Entity Classification Election
  • Form 8802, Application for U.S. Residency Certification
  • Form 3115, Application for Change in Accounting Method

A Tax Alert is forthcoming.