During the pandemic, the IRS authorized the use of e-signatures on certain forms and other documents. It later extended relief through the end of October 2023, and now the IRS has made it permanent. The list of forms that can be e-signed instead of a handwritten signature include Form 8832, Entity Classification Election and Sec. 83(b) elections with respect to the receipt of employer stock options. A full list is in the IRS Internal Revenue Manual Exhibit 10.10.1-2. #IdeaoftheDay