6 more IRS forms can be filed with e-signatures

By Sally P. Schreiber, J.D.

The IRS announced on Thursday that it is adding six new IRS forms to the list of forms that are temporarily permitted to be filed using e-signatures due to the coronavirus pandemic (IR-2020-206).

The forms are fileable only on paper but otherwise require a handwritten signature. Allowing them to be e-signed remotely before being printed and mailed to the Service will help tax professionals and their taxpayer clients maintain public health safety during the COVID-19 pandemic. The authorization is effective for forms mailed to the IRS on or after Aug. 28 through Dec. 31, 2020.

The six forms added to the list are:

  • 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; and
  • Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner

In late August, the IRS announced a range for forms for which it was temporarily allowing electronic signatures (see prior coverage).

This action adds to the IRS's temporary policy change on March 27 (effective through July 15) and again on June 12 (extending it through the end of the year) allowing IRS employees to accept digital signatures and images of signatures on certain documents related to determining or collecting a tax liability: extensions of the statute of limitation on assessment or collection; waivers of statutory notices of deficiency and consents to assessment; agreements to specific tax matters or tax liabilities (closing agreements); and other statements or forms outside standard filing procedures.

For more news and reporting on the coronavirus and how CPAs can handle challenges related to the outbreak, visit the JofA's coronavirus resources page.

For tax-related resources, visit the AICPA's COVID-19: Tax resources page.

Sally P. Schreiber, J.D., (Sally.Schreiber@aicpa-cima.com) is a Tax Adviser senior editor.

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