taxnews.ey.comPrint

28 August 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.

Document ID: 2020-9045

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement