The Internal Revenue Service has extended its IRS electronic signature policy through October 31, 2025, allowing taxpayers and professionals to continue digitally signing a range of specialized forms. Originally adopted during the pandemic to ease filing burdens, the policy now covers nearly 40 paper-filed tax forms, including the estate tax return, the generation-skipping transfer tax return, and various company income tax return filings.
The extension reflects the IRS’s broader effort to modernize its services and cut processing delays caused by paper submissions. By permitting an electronic signature instead of a traditional handwritten signature, the agency is reducing reliance on mail-based filings, lowering administrative costs, and speeding up taxpayer interactions.
This change is particularly significant for taxpayers handling complex estate and business filings, where multiple parties are often involved. For these groups, using an e-signature shortens turnaround times and provides added security, as electronic records are easier to verify than paper forms. The update signals that the IRS views digital methods as a long-term component of tax administration rather than a temporary measure.
The IRS continues to broaden taxpayers' ability to complete filings by accepting multiple electronic signature methods across certain forms. This flexibility accommodates a wide range of taxpayers, from individuals submitting estate-related documents to corporations filing specialized returns.
Taxpayers are no longer limited to mailing a paper form with a handwritten signature. Accepted options now include typing a name into a signature block, attaching a scanned or digitized image of a handwritten signature, or drawing a signature mark or command input on a touchscreen device. Each method is recognized as a valid e-signature, offering faster submission and fewer processing delays.
For taxpayers who use electronic filing systems, the IRS provides specific tools, such as the IRS e-file signature authorization forms (including the Form 8879 series regarding IRS e-file). These tools allow tax professionals and their clients to approve and transmit returns securely, reducing the need for in-person meetings or mailed documents. The process also ensures that each digital signature can be verified as part of the electronic record.
The extension applies to nearly 40 specialized forms, ranging from the estate tax return and Form 706 GS for generation-skipping transfer tax filings to company income tax return filings for corporations and insurance company income tax reports. It also covers filings such as the information return for tax-exempt private activity bond issues, the international sales corporation return, and the tax return for real estate investment trusts. In each case, taxpayers must retain an official electronic record of the signed document for compliance and audit purposes.
The expansion of the IRS electronic signature policy reflects a broader move by the agency to modernize its filing systems. Since the pandemic, the IRS has prioritized new tools within its IRS electronic infrastructure to reduce paper-based backlogs and give taxpayers more flexibility. Accepting digital signatures and maintaining secure electronic records are central to this effort.
The agency first permitted using an electronic signature on specialized forms in 2020 as an emergency measure. What was meant to be temporary has been extended multiple times, demonstrating how critical digital solutions have become for taxpayers and professionals managing estate, business, and international filings.
In addition to the e-signature expansion, the IRS is upgrading online taxpayer accounts, strengthening fraud prevention, and improving access to official signature authorization forms for files. These measures support compliance for certain forms that cannot be submitted through standard e-filing systems, such as the estate tax return and complex business-related filings.
By embracing a mix of e-signature program tools, IRS e-file signature processes, and digital recordkeeping, the agency is signaling that paper-based tax administration is giving way to secure electronic services. This shift saves time and resources and helps safeguard sensitive taxpayer data.
IRS officials and industry professionals have welcomed the continuation of digital signing options. Commissioner Chuck Rettig has emphasized that the agency’s acceptance of e-signature tools is part of a broader modernization effort to protect taxpayers while making the system more efficient. He noted that the pandemic revealed vulnerabilities in paper-based processes and underscored the importance of secure digital signatures and electronic records in tax administration.
Tax practitioners also highlight the advantages of the e-signature program in handling complex estate and corporate filings. For estate planners, using an electronic signature on an estate tax return or Form 706 GS for a generation-skipping transfer tax filing eliminates the need to collect multiple handwritten signatures from beneficiaries. The change has sped up processes that once took weeks.
Business tax specialists have noted that corporations filing company income tax returns, insurance company income tax reports, or international sales corporation returns can rely on IRS e-file signature systems and e-file signature authorization forms. These documents often involve sensitive financial data, and practitioners say an electronic record provides a clearer audit trail than traditional paper filings.
Several professional associations have urged the IRS to make the policy permanent, arguing that digital convenience and security outweigh the risks of misuse. They point out that modern safeguards, such as secure login requirements and scanned or digitized images of signatures, ensure that filings remain valid and verifiable.
Replacing a handwritten signature with an electronic or digital signature has reduced taxpayer delays and costs. The system creates a clear electronic record, helping prevent errors and lost mail. Complex filings such as an estate tax return, a generation-skipping transfer tax return, or a company income tax return are now faster and more secure with e-signature tools.
The extended IRS electronic signature policy runs through October 31, 2025. Taxpayers using IRS e-file signature authorization on specific forms, including Form 706 GS, Form 1042 annual withholding tax, or information return for tax-exempt bond issues, should keep copies of their electronic records. The IRS urges filers to confirm deadlines and use approved methods within the e-signature program to ensure compliance.
Taxpayers and professionals can review complete details on the IRS electronic signature policy through the agency’s official newsroom. The IRS maintains updated lists of specific forms that qualify, acceptable e-signature program methods, and rules for retaining an electronic record. Guidance is available at IRS.gov. Details on using e-signatures for particular forms and resources covering IRS e-file signature authorization and estate and business filings are available. Each page includes a “last reviewed or updated” date to ensure users rely on the most current information.