E-signatures on Paper-Filed Returns

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  Mary Woodward

  October 08, 2025 12:47

  Hi Sherry,

  I agree that paper-filed versions of the forms you listed must have a wet signature.  Here is the info Spark provided and the link to the IRS list of acceptable paper-forms for e-signature:

  Will the IRS accept an e-signature on paper filed forms 1040, 1041, 1120, or 1065?

  IRS Acceptance of E-Signatures on Paper-Filed Forms

  • Key Forms in Question

    • Form 1040: U.S. Individual Income Tax Return
    • Form 1041: U.S. Income Tax Return for Estates and Trusts
    • Form 1120: U.S. Corporation Income Tax Return
    • Form 1065: U.S. Return of Partnership Income

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    Current IRS E-Signature Policy (as of 2024)

    General Rule

    • The IRS does NOT accept e-signatures on paper-filed returns for Forms 1040, 1041, 1120, or 1065.
      • The forms must be signed with a wet (handwritten, ink) signature when paper-filing.

    Details

    • The IRS does accept e-signatures in certain cases for electronically filed (e-filed) returns, especially when using approved tax software or through authorized e-file providers, following IRS e-signature requirements.
    • Temporary COVID-19 relief: During parts of 2020-2021, the IRS temporarily allowed certain forms and documents to be signed electronically, but this did not extend to the main income tax forms (1040, 1041, 1120, 1065) when paper-filed. Most of these flexibilities have expired.

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    Supporting Reference

    • https://www.irs.gov/newsroom/details-on-using-e-signatures-for-certain-forms

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    Summary Table

    Form	Paper-Filed Signature Required	E-Signature Accepted on Paper?	E-Signature Accepted if E-Filed?
    1040	Wet signature (handwritten)	No	Yes (with IRS-approved e-file)
    1041	Wet signature (handwritten)	No	Yes (with IRS-approved e-file)
    1120	Wet signature (handwritten)	No	Yes (with IRS-approved e-file)
    1065	Wet signature (handwritten)	No	Yes (with IRS-approved e-file)

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    Best Practice Advice

    • Paper-Filed: Always use a wet (ink) signature.
    • E-Filed: E-signatures are accepted when following IRS electronic filing protocols.

  I hope this helps!

  Mary Woodward

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  Sherry Sergeant

  October 08, 2025 17:04

  That is super helpful!  Thanks so much.

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  Michelle Smith

  November 07, 2025 13:51

  Does this apply to just the Taxpayer or the ERO as well?  Meaning can the ERO still sign digitally or does it have to be a wet signature as well?

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