{{vm.title}}
25{{vm.includesText}}
{{item}}
{{vm.selectText}}
{{ vm.welcomeLabel.trim() }},
{{ vm.userName }}
{{ vm.text }}
{{vm.newUser1}} {{vm.newUser2}} {{vm.newUser3}} {{vm.newUser4}}
{{ vm.unknownUser }}
{{ vm.title }}
{{ vm.title }}
{{ vm.title }}
- {{ vm.siteSelectorList.flyout.cell1.heading }} {{ site.countryLocale }} {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }}
{{ vm.closeTabLabel }}
- {{ vm.flyout.cell2.title }} {{ vm.flyout.cell2.newTabAllow }} {{ vm.flyout.cell2.title }}
- {{ vm.flyout.cell3.title }} {{ vm.flyout.cell3.newTabAllow }} {{ vm.flyout.cell3.title }}
- {{ vm.flyout.cell1.viewAll.label }} {{ vm.flyout.cell1.viewAll.newTabAllow }} {{ vm.flyout.cell1.viewAll.label }}
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.
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.
The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.
