SECTION 5. ELECTRONIC

SIGNATURE PROCEDURES

.01 This revenue procedure modifies Rev. Proc. 2020-01 to allow electronic signatures to be submitted when wet signatures previously were required. This modification applies to both paper and electronic submissions.

.02 The IRS will accept the following images of signatures (scanned or photographed) in one of the following formats: tiff, jpg, jpeg, pdf, Microsoft Office suite, or Zip.

.03 The IRS will accept digital signatures that use encryption techniques to provide proof of original and unmodified documentation in one of the following formats: tiff, jpg, jpeg, pdf, Microsoft Office suite, or Zip.