The IRS is extending two temporary flexibilities for taxpayers that were originally put in place during the COVID-19 pandemic.

The agency’s acceptance of digital signatures has been extended indefinitely and its acceptance of encrypted email when working directly with IRS personnel has been extended until Oct. 31, 2025. These digital flexibilities were set to expire on Oct. 31, 2023.

"We heard from tax professionals and taxpayers as well as our employees about how the flexibilities made it easier to comply with tax requirements and communicate with IRS compliance personnel," said IRS Deputy Commissioner for Services and Enforcement Doug O'Donnell in the announcement. "While these digital flexibilities were critical during the pandemic, it's equally important to continue to offer options as the IRS moves toward a fully digital environment. We will continue to review our processes to identify areas where we can leverage technology to reduce burden on the tax community while maintaining critical security and protections against identity theft and fraud."

The IRS has updated Internal Revenue Manual (IRM) 10.10.1 to allow the acceptance of alternatives to handwritten signatures for certain tax forms and the ability to accept images of signatures and digital signatures in compliance interactions. IRM Exhibit 10.10.1-2 provides a listing of allowable signature options.

Interim Guidance Memorandum PGLD-10-1023-0002 provides for the receipt and transmission of documents through Oct. 31, 2025, using email with encryption when working person-to-person with IRS personnel to address compliance or resolve issues in ongoing or follow-up authenticated interactions.