Signing a return by digital photo

I saw this on Facebook. Is it correct?

BTW. I just learned that I can write my name on a piece of paper>put it in front of my mac desktop> have the computer take a picture of my signature> drag it to my 2019 tax return >email the return to my accountant...that was amazing..

I assume the accountant then files the return.

I wouldn't assume this to be acceptable. They are not hand signing the return here.

In this case, it sounds like they are adding a photo of a signature to the tax return, not signing the tax return.

They would have to hand sign the return (or 8879) itself and take a photo of that, perhaps.

Agree. Got to have wet ink involved if not then you need knowledge based authentification.

"I can write my name on a piece of paper>put it in front of my mac desktop> have the computer take a picture of my signature> drag it to my 2019 tax return >email the return to my accountant."
Unless they told the accountant they did this, how would the accountant know they did not hand sign the 8879? I wouldn't know.

Terry has it correct.

If remote e-signing an 8879, Knowledge Based Authentication (KBA) must be used. A picture of a signature dropped onto the 1040 is insufficient.

If paper filing the 1040, a wet hand signature must be used.

I think what's described in the OP would only be permissible with in-person e-signature, which is contrary to what the facts alluded to (i.e. remote e-signature).

Facebook poster, or probably more accurately, their accountant, has it incorrect IMO.

If this is software that captures a wet ink signature with a transparent background and then can place it on any document, the recipient would likely not know unless they were told or it clearly looks like an image. That said, I do have a digital copy of my signature I use with my letterhead. It looks like I wrote it with a marker (similar to my signature stamp), not a pen, so when I see something similar on a tax form form, I ask how they signed it. I make it clear it needs to be a physical signature or DocuSign with KBA for the personal returns. I require wet ink on all business return forms.

So we need to file a return for a client in India with a spouse in the States. 2016 return and original was put on extension. Of course a decent refund to add stress. Of course been trying to contact client for months regarding this. Sure looks like we will need a wet signature.

We plan to email her the copy to India, have her print it, sign it, send it expediated to Massachusetts for her husband's signature so he can run to the post office and mail it by 10/15.

Thoughts, comments? Or should we just give up now!

Agree. Got to have wet ink involved if not then you need knowledge based authentification.

If we are talking about an 8879, I disagree. I believe the requirement is "hand signed". Not "wet ink".

For many other items, I agree however.

So we need to file a return for a client in India with a spouse in the States. 2016 return and original was put on extension. Of course a decent refund to add stress. Of course been trying to contact client for months regarding this. Sure looks like we will need a wet signature.

We plan to email her the copy to India, have her print it, sign it, send it expediated to Massachusetts for her husband's signature so he can run to the post office and mail it by 10/15.

Thoughts, comments? Or should we just give up now!

You also need to sign as the preparer (wet), right?

Our procedure is to have them print, sign, mail to the other party, sign, mail to us, sign, and then we mail it to the IRS/states.

Can't e-file 2016. I do not think a wet preparer signature is required. Will look into it thanks!

In Robin J. Fowler v. Commissioner (155 TC No. 7), the petitioner's CPA firm had the client e-sign a paper-filed return and attached the signature certified ("second submission") to the return.

In this thread, viewtopic.php?f=10&t=19301&p=167032, I questioned whether this constituted a proper filing.

It is an interesting concept. One that might help you out if permissible. One that might help us all out if we got some guidance. I would like to think the petitioner's CPA firm had a good reason to do that (like prior successes).

Normally, in your situation, I would prepare for paper filing on my end (all the "sign here stickers" etc), hand sign myself, then FedEx to the client for hand signature and mailing to the IRS. Probably to the spouse in India first, then the spouse in India will need to FedEx to the spouse in the US, who can mail USPS to the IRS.

Good luck. Those expedited FedEx fees to India won't be cheap. Although, you're on the west coast, so maybe not too bad.

I had a client email me a signed 1040NR from Italy, which I then printed and mailed to the IRS from here.
The IRS rejected the initial return, which was mailed back to the client in Italy to resign and resend to the IRS.
1040NR's were not allowed to be e-filed at that point, not sure if they are now.
(It also did not help that the European paper size is slightly different than North American paper, so the page with the signature was slightly wonky compared to the rest.)

Right. The IRS is going to reject that.

I'm more curious whether the IRS would accept a KBA enabled, e-signed 1040, with signature certificate printed and paperclipped in front of the return.

We all know that KBA enabled, remote e-signature is an acceptable signature method for the 8879. What about the 1040?

We all know that KBA enabled, remote e-signature is an acceptable signature method for the 8879. What about the 1040?

Read the IRS' allowance of electronic signatures. 1040 is not listed unless signed using an electronic signature pad (the "hand signature" previously referenced, though I always refer to it as a wet ink). At least, that is my recollection since I am always looking for new forms they allow to be signed electronically with KBA.

8879 faq concerning signatures on that form.

https://www.irs.gov/e-file-providers/fr ... rements,No.