Digital Signatures and Emailing Allowed on Various IRS Forms

The IRS extended a temporary rule allowing digital signatures to be used on various forms that would otherwise require “wet” (handwritten) signatures as well as having them emailed. This extension applies to forms signed and postmarked from January 1, 2021, through June 30, 2021. Applicable forms include: Form 3115 for a change in accounting method and Form 8832 for an entity classification election. #IdeaoftheDay