IRS makes acceptance of digital signatures permanent


The IRS has updated the Internal Revenue Manual (10.10.1) and issued a release (IR-2023-199) to permanently extend previously temporary procedures for accepting electronic signatures.


The IRS originally issued guidance (IR-2020-194) in response to the pandemic in 2020, allowing electronic signatures in lieu of handwritten signatures for certain forms. The IRS extended the relief through Oct. 31, 2023, in a 2021 memorandum and has now made the procedures permanent.


Under the procedures, the IRS will accept alternatives to handwritten signatures for certain tax forms and accept images of signatures and digital signatures in compliance interactions. A listing of allowable signature options is provided under IRM Exhibit 10.10.1-2.



Buck Buchanan

Atlanta, Georgia

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