Deviation from Internal Revenue Manual 10.10.1, IRS Electronic Signature (e-Signature) Program, that would allow taxpayers and representatives to use electronic or digital signatures when signing specific forms that currently require a handwritten signature released January 4. The IRS is not requiring the use of any specific technology to effectuate electronic signatures. Effective for the specified forms that are signed and postmarked from January 1, 2021, through June 30, 2021. [NHQ-10-1220-0006 (Dec. 28, 2020)]
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