IRS authorizes alternative signature methods for EROs

The IRS has issued Notice 2007-79 which sets forth rules that allow Electronic Return Originators (EROs) to sign forms by rubber stamp, mechanical device (such as signature pen), or computer software program. Forms included in this directive include:

  • Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return

  • Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350

  • Form 8879, IRS e-file Signature Authorization

    The alternative methods of signing that Notice 2007-79 authorizes must include either a facsimile of the individual ERO's signature or of the ERO's printed name. EROs using one of these alternative means are personally responsible for affixing their signatures to returns or requests for extension.

    This notice applies only to EROs that sign Form 8453, Form 8878, or Form 8879, and does not alter the signature requirements for any other type of document currently required to be manually signed, such as elections, applications for changes in accounting method, powers of attorney, or consent forms. In addition, this notice does not alter the requirement that Form 8453, Form 8878, or Form 8879 be signed by the taxpayer making these forms by handwritten signature or other authorized means.

    This notice applies to any Form 8453, Form 8878, or Form 8879 filed on or after October 15, 2007.

    You may like these other stories...

    Treasury prepares options to address tax inversionsDamian Paletta of the Wall Street Journal reported on Monday that US Treasury Department officials are assembling a list of administrative options for Treasury Secretary...
    Deloitte CEO Joe Echevarria to retire to pursue public serviceMichael Rapoport of the Wall Street Journal reported that Deloitte LLP CEO Joe Echevarria plans to retire later this month to pursue his interest in public...
    If your clients include retailers, pending federal legislation allowing states to tax Internet sales could mean big changes in the way they process and account for their sales and use taxes.In July, the Marketplace and...

    Already a member? log in here.

    Upcoming CPE Webinars

    Aug 21
    Meet budgets and client expectations using project management skills geared toward the unique challenges faced by CPAs. Kristen Rampe will share how knowing the keys to structuring and executing a successful project can make the difference between success and repeated failures.
    Aug 26
    This webcast will include discussions of recently issued, commonly-applicable Accounting Standards Updates for non-public, non-governmental entities.
    Aug 28
    Excel spreadsheets are often akin to the American Wild West, where users can input anything they want into any worksheet cell. Excel's Data Validation feature allows you to restrict user inputs to selected choices, but there are many nuances to the feature that often trip users up.
    Sep 9
    In this session we'll discuss the types of technologies and their uses in a small accounting firm office.