IRS Extends Use of E-Signatures through October 2023

The IRS has extended through October 2023 the use of digital signatures, or e-signatures, on certain forms that cannot be filed electronically, must be maintained on paper, or otherwise previously required a handwritten signature. It also added Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, to the list of eligible forms. To be eligible, the forms must be signed and postmarked on or after August 28, 2020.

The IRS originally authorized the use of e-signatures for certain forms for the period August 28, 2020, through December 31, 2020, and has since expanded the list of eligible forms and extended the ability to use e-signatures several times. The list of forms eligible through October 31, 2023 can be found here.

The IRS will accept a wide range of electronic signatures, including: a name typed on a signature block; a scanned or digitized image of a handwritten signature that’s attached to an electronic record; a handwritten signature input onto an electronic signature pad; a handwritten signature, mark, or command input on a display screen with a stylus device; and a signature created by third-party software.

For more information about the use of digital signatures, contact us. We are here to help.

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