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  • Daniel Gray CPA US Tax Services Toronto Canada

Will IRS accept 8879 or 8878 e-file consent form digitally signed by taxpayer?

Will IRS accept 8879 or 8878 e-file consent form digitally signed by taxpayer?

IRS says:

Taxpayers have the option of using electronic signatures for Forms 8878 and 8879 if the SOFTWARE provides the electronic signature capability.

If taxpayers use an electronic signature, the software and the Electronic Return Originator (ERO) must meet certain requirements for verifying the taxpayer’s identity.

Electronic signatures appear in many forms and may be created by many different technologies. No specific technology is required.

Examples of currently acceptable electronic signature methods include:

• A handwritten signature input onto an electronic signature pad

• A handwritten signature, mark or command input on a display screen by means of a stylus device

• A digitized image of a handwritten signature that is attached to an electronic record

• A typed name (e.g., typed at the end of an electronic record or typed into a signature block on a website form by a signer)

• A shared secret (e.g., a secret code, password or PIN) used by a person to sign the electronic record

• A digital signature

• A mark captured as a scalable graphic

The SOFTWARE must record the following data:

• Digital image of the signed form

• Date and time of the signature

• Taxpayer’s computer IP address (Remote transaction only)

• Taxpayer’s login identification - user name (Remote transaction only)

• Identity verification: taxpayer’s knowledge-based authentication passed results and for in person transactions, confirmation that government picture identification has been verified

• Method used to sign the record, (e.g., typed name); or a system log; or other audit trail that reflects the completion of the electronic signature process by the signer.

Note that the ERO must provide this information upon request.

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