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IRS Extends Electronic Signature Program through June 2021

February 22, 2021

 The IRS continues its efforts to consider the needs of taxpayers and tax professionals during the COVID-19 pandemic. In an effort to minimize the necessity of in-person contact, the IRS is extending the temporary procedure of allowing taxpayers to electronically or digitally sign certain tax forms instead of requiring manual signatures. The forms must be signed and postmarked by June 30, 2021.

Electronic signatures only will be accepted for the following forms:

  • 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 706, U.S. Estate (and Generation-Skipping Transfer) Tax Return;
  • Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return;
  • Form 709, U.S. Gift (and Generation-Skipping Transfer) Tax Return;
  • Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons;
  • 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 1128, Application to Adopt, Change or Retain a Tax Year;
  • Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts;
  • Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner;
  • Form 8453 series, Form 8878 series, and Form 8879 series regarding IRS e-file Signature Authorization Forms; and
  • Form 8038 series, pertaining to tax-exempt bonds.

Electronic and digital signatures appear in many forms when printed and may be created by many different technologies. No specific technology is required for this purpose during this temporary deviation.

For questions related to e-signatures, electronic filing, or other return or IRS procedural questions, contact your Cherry Bekaert professional or Anne Oliver, Director of Tax Controversy Services.