Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Tuesday, September 22, 2020

IRS Expands E-Signature Policy to Include Gift and Estate Tax Returns and Foreign Trust Reporting Forms

IRSThe IRS announced that it would temporarily accept e-signatures on certain forms. These forms included Form 8832, Entity Classification Election. Also, on September 10, the IRS expanded the list. The forms added to the list included:

Form 706-NA, U.S. Estate (and Generation-Skipping Transfer) Tax Return; Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts; and Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner.

The e-signature policy will only apply to forms submitted on or before December 31, 2020. 

See Paul J. D'Alessandro, Jr., IRS Expands E-Signature Policy to Include Gift and Estate Tax Returns and Foreign Trust Reporting Forms, Bilzin Sumberg, September 11, 2020. 

 

https://lawprofessors.typepad.com/trusts_estates_prof/2020/09/irs-expands-e-signature-policy-to-include-gift-and-estate-tax-returns-and-foreign-trust-reporting-fo.html

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