Which IRS forms accept an electronic signature?

IRS electronic signatures at a glance

Who decides	The IRS, form by form
Where the rules are	Internal Revenue Manual 10.10.1 and each form’s instructions
Forms listed in Exhibit 10.10.1-2	Forms 706, 709, 1128, 3115, 3911, 8283, 8802, 8832 and others, with section 83(b) elections
PIN signing	Listed for Forms 1040, 941 and others
Forms 2848 and 8821	Electronic signature online only; handwritten if mailed or faxed
Every other form	Follow its own instructions

How does the IRS decide where it accepts an electronic signature?

The IRS decides form by form. IRS Chief Counsel wrote that, because the tax laws don’t require any particular form of signature, using anything other than an original wet ink signature is a business decision. Chief Counsel also wrote that the decision must be made on a form-by-form basis, because different forms carry different risks.

Internal Revenue Manual 10.10.1 sets five requirements for any electronic signing process. They are an acceptable form of signature, intent to sign, attachment to the record, identifying the signer, and keeping the signed record intact.

The IRS can accept these kinds of electronic signature on forms where it permits them. They are a typed name, a scanned signature, a PIN, a signature pad, a stylus on a screen, a biometric identifier, a ticked checkbox and third-party signing software.

Which forms are on the IRS list for electronic signatures?

The IRS lists forms on which it accepts an electronic or digital signature in place of a handwritten one. These forms must be signed and postmarked on August 28, 2020, or later, and no specific technology is required. Some of the forms on the list:

Form	What it is
Form 706	U.S. Estate Tax Return
Form 709	United States Gift (and Generation-Skipping Transfer) Tax Return
Form 1128	Application to Adopt, Change or Retain a Tax Year
Form 3115	Application for Change in Accounting Method
Form 3911	Taxpayer Statement Regarding Refund
Form 8283	Noncash Charitable Contributions
Form 8802	Application for United States Residency Certification
Form 8832	Entity Classification Election
Section 83(b) elections	Elections under Internal Revenue Code section 83(b)

The full list, with the Form 8453, 8878 and 8879 series, is in Exhibit 10.10.1-2 of the manual.

Which signing methods does the IRS approve for specific forms?

For some forms, the IRS names the method.

• A PIN: Forms 1040, 941, 1065 and 1120, plus Form 4506-T.
• A stylus device: Form 4506-T and Form 8655.
• A scanned or digitized image of a handwritten signature: Form 8879-F.
• A signature pad: the Form 8878 and Form 8879 families.

Can you sign Form 2848 or 8821 electronically?

You can sign Form 2848 or 8821 electronically only when you submit the form online. The IRS says Forms 2848 and 8821 with an electronic signature image may only be submitted at IRS.gov/Submit2848 or IRS.gov/Submit8821. To submit online, the IRS requires a Secure Access account.

If you mail or fax either form, you must sign it by hand. The IRS says digital, electronic or typed signatures are not valid on those forms when mailed or faxed. If you tick the box on line 4 of Form 2848 or 8821, the IRS says to mail or fax the form to the office handling the matter. Sign that copy by hand. When someone else submits the form for a taxpayer who signed it electronically from another place, the IRS requires that person to confirm the taxpayer’s identity first. The exception is someone who already knows the taxpayer, such as a family member or a past client. The Taxpayer First Act of 2019 required the IRS to offer digital signature options for both forms.

How to sign an IRS form PDF here

Use these steps for a form on the IRS list, or for Form 2848 or 8821 that you will submit online. For any other form, follow the signature rule in its instructions. Where a handwritten signature is required, type the form here, print it and sign it by hand; see what a wet signature is.

1. Download the form from irs.gov and open it with the button above. The PDF is never uploaded.
2. Place the $1.99 hold, then type into the form’s boxes.
3. Choose Sign, then draw, type or upload a photo of your signature, and click the signature line.
4. Choose Date and click next to the signature.
5. Press Download. We charge the $1.99, and your browser saves the signed PDF.
6. Submit the form the way the IRS sets in that form’s instructions. Forms 2848 and 8821 with an electronic signature go online at IRS.gov/Submit2848 or IRS.gov/Submit8821. Form 8879 goes to your tax preparer, who keeps it; the IRS says not to send it to the IRS unless asked.

We place a picture of your signature on the page, with no identity check or audit trail. You can sign a PDF here and try it before you’re charged; the hold is released if you don’t download within 24 hours.

What about Form W-9?

A W-9 goes to the business that asked for it, not to the IRS. The IRS lets that business set up a system to receive W-9s electronically. Where a signature is required, the IRS says the system must take an electronic signature from the payee, under penalties of perjury. See how to fill out a W-9 online.