On October 17, 2023, the IRS updated the “e-Signature Program” of the Internal Revenue Manual (IRM) to make permanent the ability for taxpayers (and representatives) to electronically sign IRS related forms and returns. The IRS originally adopted these electronic signature procedures as a temporary response to the COVID pandemic.
Section 10.10.1-1 of the IRM establishes the requirements for electronic signatures (i.e., acceptable forms of signatures, intent, and authentication), as well as permitted forms and methods of signing electronically.
What Forms Does the E-Signature Program Apply To?
The e-Signature Program continues to apply to many tax return forms, including Form 990, Return of Organization Exempt From Income Tax; Form 1040, U.S. Individual Income Tax Return; Form 1065, U.S. Return of Partnership Income; Form 1120, and U.S. Corporation Income Tax Return. Additionally, the e-Signature Program also applies to Form 706, U.S. Estate Tax Return; Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return; and Form 8971, Information Regarding Beneficiaries Acquiring Property from a Decedent.
