When Does the IRS Accept DocuSign Signatures?

The Internal Revenue Service now permanently accepts electronic signatures, like those from DocuSign, for many forms. This policy, which started as a temporary measure, is now part of the Internal Revenue Manual (IRM). However, the acceptance of an electronic signature is not universal. It is limited to a specific list of documents and must meet strict authentication standards set by the agency.

Forms Permitted for Electronic Signature

The IRS has published specific guidance detailing which documents are eligible for an electronic signature. This list includes a variety of forms that previously required a handwritten signature. Some of the most common examples include:

• Form 706, U.S. Estate (and Generation-Skipping Transfer) Tax Return
• Form 706-A, United States Additional Estate Tax Return
• Form 11-C, Occupational Tax and Registration Return for Wagering
• Form 3115, Application for Change in Accounting Method
• Form 8832, Entity Classification Election
• Elections made under Internal Revenue Code section 83(b)

The guidance also permits electronic signatures on documents related to determining or collecting a tax liability. This can include agreements made during an examination, appeals process, or collection action. Examples are extensions of the statute of limitations on assessment or collection, waivers of statutory notices of deficiency, and certain closing agreements.

Forms Requiring a Handwritten Signature

Many common filings are excluded from the e-signature allowance and still require a handwritten signature when filed on paper. Any form not specifically listed in the IRS guidance must be signed by hand, which can be a point of confusion for individual income tax returns.

While over 90% of Form 1040 series returns are signed electronically, this is not done by attaching a signature image. Taxpayers using an Electronic Return Originator (ERO) instead e-sign an authorization form, such as Form 8879. The ERO’s software must verify the taxpayer’s identity by confirming their name, Social Security number, address, and date of birth before they can apply their signature. Alternatively, taxpayers can provide a handwritten signature on the authorization form and return it to their ERO. If a taxpayer chooses to print and mail their Form 1040, they must physically sign the paper document.

Required E-Signature Authentication Standards

For an electronic signature to be valid in remote transactions, the software must capture specific information to authenticate the signer. IRS-compliant software must create an audit trail by recording a digital image of the signed form, the date and time of the signature, the taxpayer’s computer IP address, and their login identification.

For certain forms filed by tax professionals, such as the e-file signature authorization, an identity verification process known as Knowledge-Based Authentication (KBA) is also required for remote signing. The goal is to create a clear audit trail connecting a specific person to a specific document at a specific time.

The process must also ensure the integrity of the signed document, meaning the form must be tamper-proof after the signature is applied. Tax professionals and taxpayers should retain a copy of the complete electronic transmission, including the signature certificate or audit trail, as proof of a valid signature.

How to Submit an Electronically Signed Document

The submission method for an electronically signed form depends on the document and the situation. While some forms must be printed and mailed, this is not the only option.

During examinations or collections, documents with electronic signatures can often be uploaded through secure IRS portals or messaging systems. IRS guidance also allows its employees to exchange encrypted documents with taxpayers via email through October 31, 2025. Taxpayers should follow the specific submission instructions for their situation and avoid sending sensitive information through unencrypted email.