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IRS temporarily to allow digital signatures on certain forms and returns (COVID-19)

IRS temporarily to allow digital signatures

The IRS today announced that the use of digital signatures will be allowed temporarily on certain forms and returns that cannot be filed electronically in an effort to reduce in-person contact and lessen the risk to taxpayers and tax professionals during the coronavirus (COVID-19) pandemic.

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The IRS release—IR-2020-194 (August 28, 2020)—states that the following forms and returns (which cannot be e-filed and generally must be printed and mailed) can be submitted with digital signatures if filed on or before December 31, 2020:

  • 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 stated that it will not specify which digital signature product must be used by taxpayers, and that several commercial products are available.

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