The forms are fileable only on paper but otherwise require a handwritten signature. Allowing them to be e-signed remotely before being printed out and mailed to the Service will help tax professionals and their taxpayer clients maintain public health safety during the COVID-19 pandemic, the IRS said in a news release announcing the action. The authorization is effective for forms mailed to the IRS on or after Aug. 28 through Dec. 31, 2020.
Form 3115, Application for Change in Accounting Method;
• Form 8832, Entity Classification Election;
• Form 8802, Application for U.S. Residency Certification;
• Form 1066, U.S. Income Tax Return for Real Estate Mortgage Investment
Conduit;
• Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies;
• Form 1120-C, U.S. Income Tax Return for Cooperative Associations;
• Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts;
1 Electronic and digital signatures appear in many forms when printed and may be created by
many different technologies. No specific technology is required for this purpose during this
temporary deviation.
2
• Form 1120-L, U.S. Life Insurance Company Income Tax Return;
• Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax
Return; and
• Form 8453 series, Form 8878 series, and Form 8879 series regarding IRS e-file
Signature Authorization Forms.