Temporary Procedures for Electronic Signatures on Certain IRS Forms

The IRS is temporarily allowing the use of electronic or digital signatures on certain forms that can’t be filed electronically. This procedure is being put into place to help mitigate the health risks during the Coronavirus pandemic.

net operating lossesThe following forms can be submitted with digital signatures:

  • 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; and
  • Form 8453 series, Form 8878 series, and Form 8879 series regarding IRS e-file Signature Authorization Forms.

The forms listed above must be signed on or after August 28, 2020 and on or before December 31, 2020 and also postmarked with a date during that period.

View the IRS news release on e-signatures here.

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