Due to COVID-19, the IRS now allows 16 different tax forms to bear electronic signatures. The tax forms are those that must be paper-filed and that cannot otherwise be electronically filed. The IRS seeks to reduce in-person contact and taxpayer and tax practitioner exposure to COVID-19. Below is a comprehensive list of the 16 different tax forms that may bare electronic signatures and be perfectly acceptable to the IRS. Some of the more common-filed forms are highlighted.
- 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 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 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 continues to consider other tax forms but to date, these 16 are the only tax forms to date that may bear electronic signatures when paper-filing a return. And please note, the permissibility of electronic signatures is temporary, there is no guidance as to when it lapses, and these tax forms must be submitted by December 31, 2020.