IRS Clarifies Electronic Signature Requirements

The IRS released a new version of Publication 1345 today (html version only is available for now). Included in it is the following:

Note: An electronic signature via remote transaction does not include handwritten signatures on Forms 8878 or 8879 sent to the ERO by hand delivery, U.S. mail, private delivery service, fax, email or an Internet website.

Thus, if a client signs a signature document in ink, hands it to me, mails it to me, faxes it to me, or uploads it to me via our web portal (or even if he emails it to me), it’s not an electronic signature and I don’t have to check id, etc. (So, mom, I don’t need to see your ID.)

Additionally, the IRS will accept Form 3115 as a pdf attachment to an electronically filed return. This is one less bad thing with the new property repair/capitalization regulations.

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This entry was posted on Tuesday, November 18th, 2014 at 11:53 am and is filed under IRS. You can follow any responses to this entry through the RSS 2.0 feed. Both comments and pings are currently closed.

One Response to “IRS Clarifies Electronic Signature Requirements”

  1. Tax Roundup, 11/19/14: Mayor of London, U.S. tax delinquent. And: sticks, stones, and IRS. « Roth & Company, P.C says:
    November 19, 2014 at 6:34 am

    […] Fox, IRS Clarifies Electronic Signature Requirements: The IRS released a new version of Publication 1345 today (html version only is available for now). […]