The IRS has extended its acceptance of digital signatures through June 30, 2021. (www.irs.gov/pub/irs-utl/approval-to-accept-images-of-signatures-and-digital-signatures.pdf)
The categories of documents included are:
- Extensions of statute of limitations on assessment or collection;
- Waivers of statutory notices of deficiency and consents to assessment;
- Agreements to specific tax matters or tax liabilities (closing agreements); and
- Any other statement or form needing the signature of a taxpayer or representative traditionally collected by IRS personnel outside of standard filing procedures.
Under this temporary provision, the IRS accepts images of signatures (scanned or photographed), including, but not limited to, the following common file types supported by Microsoft 365: tiff, jpeg, pdf, Microsoft Office suite, or Zip.
The latest memo extending the use of digital signatures does not extend the use of digital signatures announced on August 28, 2020. (IR-2020-194)