The IRS Electronic Signature (e-Signature) Program establishes the policies, procedures, and requirements for accepting taxpayer signatures in electronic form. This comprehensive guide covers everything you need to know about signing tax documents electronically in compliance with IRS regulations.

What is an Electronic Signature?

According to the IRS, an electronic signature is an electronic sound, symbol, or process attached to or logically associated with an electronic record and executed or adopted by a person with the intent to sign the electronic record.electronic signature

Electronic signatures are not the same as:not

• Scanned/Faxed Signatures - Images of handwritten signatures sent via faxScanned/Faxed Signatures
• Internal IRS Documents - This program applies only to taxpayer-facing documentsInternal IRS Documents
• Unverified Digital Images - Simply typing your name without authentication doesn't qualifyUnverified Digital Images

Legal Authority

The IRS e-Signature program is based on several federal laws and regulations:

• IRC 6061 - Directs the Secretary of Treasury to "develop procedures for the acceptance of signatures in digital or other electronic form"IRC 6061
• E-SIGN Act (2000) - Federal law giving electronic signatures the same legal status as handwritten signaturesE-SIGN Act (2000)
• GPEA (Government Paperwork Elimination Act) - Mandates federal agencies accept electronic documents and signaturesGPEA (Government Paperwork Elimination Act)
• NIST SP 800-63 - Digital Identity Guidelines for authentication and identity assuranceNIST SP 800-63
• UETA (Uniform Electronic Transactions Act) - Adopted by most states to validate electronic signaturesUETA (Uniform Electronic Transactions Act)

Five Requirements for Legally Binding Electronic Signatures

For an electronic signature to be legally binding and acceptable to the IRS, it must meet all five of these requirements:all five

1. Intent to Sign the Electronic Record

The signer must demonstrate clear intent to sign the document. This can be shown through:

• Clicking an "I agree" or "Submit" button
• Typing your name in a signature field
• Using a stylus or finger to draw your signature on a touchscreen
• Checking a box that says "I certify under penalties of perjury..."
• Using a Personal Identification Number (PIN)

2. Attachment or Association with the Electronic Record

The signature must be:

• Embedded in the electronic document, orEmbedded
• Logically associated with it in a way that can be verifiedLogically associated

Examples include:

• A digital signature certificate embedded in a PDF
• A signature field value stored in a database linked to the document
• Cryptographic binding between signature and document

3. Identity and Authentication of the Signer

The IRS must be able to verify the signer's identity. Acceptable authentication methods include:

• Knowledge-based authentication - Answering personal questions based on credit bureau dataKnowledge-based authentication
• Multi-factor authentication - Password + SMS code, or password + authenticator appMulti-factor authentication
• Digital certificates - PKI (Public Key Infrastructure) certificatesDigital certificates
• IRS.gov account authentication - Using verified IRS online accountsIRS.gov account authentication
• Self-Select PIN - For e-filed returns (combined with AGI from prior year)Self-Select PIN

4. Preserving the Integrity of the Signed Electronic Record

Once signed, the document must be protected against alteration. Methods include:

• Digital signatures with hash algorithms - Any change invalidates the signatureDigital signatures with hash algorithms
• Audit trails - Logging all access and changes to the documentAudit trails
• Version control - Maintaining signed versions separately from draftsVersion control
• PDF/A archival format - Long-term preservation standardPDF/A archival format

5. Secure Storage

Electronic records with e-signatures must be stored securely and:

• Maintained for the required retention period (usually 3-7 years for tax records)
• Protected against unauthorized access
• Retrievable when needed
• Preserved in a format that maintains the signature's integrity

Acceptable Forms of Electronic Signatures

Signature Type Description Example Use Self-Select PIN 5-digit PIN chosen by taxpayer for e-filing E-filed individual tax returns Digital Signature Cryptographic signature using PKI certificates Business returns, practitioner signatures Typed Name Typing full name in signature field (with authentication) Online forms with account login Stylus/Touchscreen Drawing signature on device screen In-person appointments with tablets Click-to-Sign Clicking "I agree" or "Submit" button Web applications and forms Checkbox with Attestation Checking box next to perjury statement Online applications and requestsSignature Type Description Example UseSignature Type Description Example UseSelf-Select PIN 5-digit PIN chosen by taxpayer for e-filing E-filed individual tax returns Digital Signature Cryptographic signature using PKI certificates Business returns, practitioner signatures Typed Name Typing full name in signature field (with authentication) Online forms with account login Stylus/Touchscreen Drawing signature on device screen In-person appointments with tablets Click-to-Sign Clicking "I agree" or "Submit" button Web applications and forms Checkbox with Attestation Checking box next to perjury statement Online applications and requestsSelf-Select PIN 5-digit PIN chosen by taxpayer for e-filing E-filed individual tax returnsDigital Signature Cryptographic signature using PKI certificates Business returns, practitioner signaturesTyped Name Typing full name in signature field (with authentication) Online forms with account loginStylus/Touchscreen Drawing signature on device screen In-person appointments with tabletsClick-to-Sign Clicking "I agree" or "Submit" button Web applications and formsCheckbox with Attestation Checking box next to perjury statement Online applications and requests

Signature Type	Description	Example Use
Self-Select PINSelf-Select PIN	5-digit PIN chosen by taxpayer for e-filing	E-filed individual tax returns
Digital SignatureDigital Signature	Cryptographic signature using PKI certificates	Business returns, practitioner signatures
Typed NameTyped Name	Typing full name in signature field (with authentication)	Online forms with account login
Stylus/TouchscreenStylus/Touchscreen	Drawing signature on device screen	In-person appointments with tablets
Click-to-SignClick-to-Sign	Clicking "I agree" or "Submit" button	Web applications and forms
Checkbox with AttestationCheckbox with Attestation	Checking box next to perjury statement	Online applications and requests

Tax Forms That Accept Electronic Signatures

Acceptable Deviations and Special Cases

Images of Signatures (Limited Use)

In certain taxpayer interactions, the IRS may accept:

• Scanned signatures - Image of handwritten signature on uploaded documentsScanned signatures
• Faxed signatures - Signatures sent via Enterprise Electronic Fax (EEFax)Faxed signatures
• Photo signatures - High-quality photos of signed documentsPhoto signatures

Note: These are considered "images" of signatures, not true electronic signatures, and are only acceptable in specific circumstances defined by the business unit.Note: These are considered "images" of signatures, not true electronic signatures, and are only acceptable in specific circumstances defined by the business unit.

Provisional Signatures

Some forms allow provisional electronic signatures that are verified later:

• Form 3911 - Taxpayer Statement Regarding RefundForm 3911
• Emergency situations where immediate action is required

Authentication Requirements

The level of authentication required depends on the risk level of the transaction:

Low-Risk Transactions

• Requesting tax transcripts
• Making payments
• Single-factor authentication acceptable

Medium-Risk Transactions

• Filing tax returns
• Updating account information
• Two-factor authentication recommended

High-Risk Transactions

• Power of Attorney (Form 2848)
• Identity verification for fraud cases
• Strong multi-factor authentication required
• May require knowledge-based authentication

E-File Self-Select PIN Method

The most common electronic signature method for individual taxpayers:

How It Works:

1. Choose a 5-digit PIN (any numbers except all zeros)
2. Enter your prior year Adjusted Gross Income (AGI) for verification
3. Provide your date of birth
4. Electronically sign your return with the PIN

Security Features:

• PIN is known only to the taxpayer
• Prior year AGI verification proves you filed previously
• Birth date adds additional identity confirmation
• Cryptographically bound to your return

Practitioner Electronic Signatures

Tax professionals can sign client returns electronically using:

Practitioner PIN (PPIN)

• 6-digit self-selected PIN
• Requires Preparer Tax Identification Number (PTIN)
• Used for signing returns as paid preparer

Digital Certificates

• PKI-based digital signatures
• Higher assurance level
• Required for some business and international returns

Compliance and Record Retention

What You Must Keep:

• The signed electronic record - Complete copy of what was signedThe signed electronic record
• Authentication logs - Evidence of identity verificationAuthentication logs
• Audit trail - Who accessed, when, and what actions were takenAudit trail
• Signature metadata - Timestamp, IP address, method usedSignature metadata

How Long to Keep Records:

• Minimum 3 years - General tax record retentionMinimum 3 years
• 6 years - If you underreported income by more than 25%6 years
• 7 years - For bad debt deductions or worthless securities7 years
• Indefinitely - For property records, fraudulent returns, or unfiled returnsIndefinitely

Common E-Signature Mistakes to Avoid

Benefits of Electronic Signatures

For Taxpayers:

• Faster processing - E-filed returns process in 2-3 weeks vs 6-8 weeks for paperFaster processing
• Immediate confirmation - Know your return was receivedImmediate confirmation
• Error reduction - Software catches common mistakesError reduction
• Convenience - Sign from anywhere, anytimeConvenience
• No mail delays - No lost returns in the mailNo mail delays
• Faster refunds - Get your refund up to 3 weeks soonerFaster refunds

For the IRS:

• Reduced paper processing costsReduced paper processing costs
• Better data accuracyBetter data accuracy
• Faster fraud detectionFaster fraud detection
• Lower environmental impactLower environmental impact
• Improved customer serviceImproved customer service

Security Best Practices

Protecting Your Electronic Signature:

• ✅ Use unique, strong PINs - Don't use obvious numbers like 12345Use unique, strong PINs
• ✅ Never share credentials - Keep PINs and passwords confidentialNever share credentials
• ✅ Use secure devices - Avoid public computers for tax mattersUse secure devices
• ✅ Enable multi-factor authentication - When available, always use itEnable multi-factor authentication
• ✅ Verify the website - Always use IRS.gov or verified tax softwareVerify the website
• ✅ Review before signing - Carefully check all informationReview before signing
• ✅ Keep records - Save confirmations and acknowledgmentsKeep records
• ✅ Use updated software - Keep tax software current with security patchesUse updated software

IRS Oversight and Compliance

The IRS Identity Assurance (IA) office oversees the e-Signature program:

Their Responsibilities:

• Establishing e-signature policies and standards
• Approving new e-signature methods
• Reviewing compliance with federal requirements
• Conducting risk assessments
• Providing guidance to IRS business units
• Monitoring emerging technologies

How to Get Help:

For questions about IRS e-signature policies, IRS employees can contact:

• Email: *PGLD IA eSignatureEmail:
• Office: Identity Assurance Office within Privacy, Governmental Liaison and Disclosure (PGLD)Office:

Future of Electronic Signatures at the IRS

The IRS continues to expand electronic signature capabilities:

Emerging Technologies:

• Biometric signatures - Fingerprint, facial recognitionBiometric signatures
• Blockchain verification - Distributed ledger technologyBlockchain verification
• Advanced PKI - More sophisticated digital certificatesAdvanced PKI
• Mobile-first authentication - Smartphone-based signingMobile-first authentication

Expansion Plans:

• More forms accepting electronic signatures
• Enhanced authentication methods
• Better integration with state tax agencies
• Improved mobile device support

Key Takeaways

• ✅ Electronic signatures are legally equivalent to handwritten signatures when properly executedlegally equivalent
• ✅ Five requirements must be met: intent, attachment, authentication, integrity, and secure storageFive requirements
• ✅ The Self-Select PIN method is the most common for individual e-filingSelf-Select PIN method
• ✅ Authentication level depends on transaction riskAuthentication level
• ✅ Record retention is critical - keep copies of signed documentsRecord retention
• ✅ Always use IRS-approved platforms and methodsIRS-approved platforms
• ✅ Protect your credentials like you would a handwritten signatureProtect your credentials
• ✅ E-filing is faster, safer, and more accurate than paper filingfaster, safer, and more accurate

Conclusion

The IRS Electronic Signature Program provides a secure, convenient way to sign tax documents electronically while maintaining the same legal validity as handwritten signatures. By understanding the requirements and following best practices, taxpayers can confidently use electronic signatures for faster, more efficient tax filing.

Remember that electronic signatures are more than just typing your name - they require proper authentication, intent verification, and secure record-keeping. When in doubt, consult with a qualified tax professional to ensure you're meeting all requirements.

Last Updated: Based on IRS Internal Revenue Manual 10.10.1, effective August 12, 2024Last Updated: