Note:

The Internal Revenue Service has temporarily allowed the use of digital signatures on certain forms that cannot be filed electronically, including Form 8802, since August 28, 2020; see IRM 10.10.1.6.2 and Exhibit 10.10.1-2. The IRS still cannot accept electronic signatures via fax or mail on Forms 2848 or 8821. The signature date can be typed, stamped or handwritten.