Updated September 10, 2020: Added Forms 706, 706-NA, 709, 1120-ND, 3115, 3520, and 3520-A. COVID Tax Tip 2020-116, September 9, 2020 Taxpayers are encouraged to e-file forms this year, whenever possible, because of COVID-19. To protect the health of taxpayers and tax professionals, the IRS is temporarily allowing the use of digital signatures on some tax forms that can't be filed electronically. This will help reduce in-person contact and lessen the risk to taxpayers and tax professionals during the COVID-19 pandemic. It will also allow people to work remotely and file forms on time. Here is a list of additional forms that can be submitted with digital signatures, if they're mailed by Thursday, December 31, 2020. Form 706, U.S. Estate (and Generation-Skipping Transfer) Tax Return Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return Form 709, U.S. Gift (and Generation-Skipping Transfer) Tax Return Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons Form 3115, Application for Change in Accounting Method Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner 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 Form 1120-L, U.S. Life Insurance Company Income Tax Return Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return Form 8453 series, Form 8878 series, and Form 8879 series regarding IRS e-file Signature Authorization forms There's no specific digital signature product tax professionals are required to use to e-file these forms. Subscribe to IRS Tax Tips
