Publication 1345 “Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns” has been revised with new electronic signature guidance for Forms 8878 and 8879, IRS e-file Signature Authorization. This revision includes guidance on currently acceptable electronic signature methods, identity verification requirements and electronic record requirements.
Electronic signatures are optional; therefore taxpayers can continue to sign these forms with a handwritten signature.
The Publication 1345 “Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns” revision information is available in web content. This publication provides important information for Tax Professionals and Authorized IRS e-file Providers regarding applying and participating in IRS e-file. All participants should read this publication to become familiar with the requirements for continued participation.
This policy update was influenced by the assistance ESRA provided to Joan, Kevin, and their policy team. ESRA was invited onsite to the New Carrolton IRS Campus to participate and lead an eSignRecords Information Panel for senior agency leadership in May 2012. A year later, in May 2013, ESRA provided feedback in response to Internal Revenue Bulletin (IRB) 2013-4, Announcement 2013-8 Acceptable e-signature Standards Recommendations.