Can Form 8802 Be Signed Electronically?

Form 8802 can generally be signed electronically. The IRS instructions specifically state that Form 8802 may be signed digitally, so an applicant does not usually need to use a traditional handwritten wet signature simply because the application is Form 8802.

Electronic signing does not change who is authorized to sign the application, and it is separate from the question of whether Form 8802 can be filed online. Applicants should make sure the correct person signs the application and that the completed Form 8802 is submitted using an IRS-accepted method.

Can Form 8802 Be Signed Electronically?

The IRS Instructions for Form 8802 state that Form 8802 may be signed digitally.

IRS electronic signature guidance also specifically includes Form 8802 among the forms for which electronic and digital signatures are permitted. The IRS states that electronic and digital signatures may be created using different technologies and that no specific technology is required for the forms on that list.

This means an applicant generally does not need to print Form 8802 solely for the purpose of adding an ink signature before submitting it.

Does Form 8802 Require a Wet Signature?

Form 8802 does not generally require an original handwritten or wet signature. Because the IRS expressly allows Form 8802 to be signed digitally, an electronically signed application can satisfy the signature requirement.

The signature still matters. The IRS instructions state that an individual with authority to sign Form 8802 must sign and date the application for it to be considered complete and valid. Using an electronic signature does not eliminate that requirement.

What Kind of Electronic Signature Can Be Used on Form 8802?

The IRS does not require one specific electronic signature technology for Form 8802. Its electronic signature guidance explains that electronic and digital signatures can be created using different technologies and specifically lists Form 8802 among the forms covered by this flexibility.

The important distinction is that the electronic signature must be the signature of the person who is actually authorized to sign Form 8802. An electronic signature does not allow a preparer, employee, appointee, or other third party to sign merely because that person helped prepare or submit the application.

Can You Use DocuSign for Form 8802?

The IRS does not require Form 8802 to be signed using a particular electronic signature provider. Its electronic signature guidance states that no specific technology is required for Form 8802.

A third-party electronic signature platform may therefore be used to create the signature, provided the application is signed by the person who has authority to sign for the applicant. Applicants should retain the completed signed version of Form 8802 with their records.

Electronic Signature vs. Filing Form 8802 Online

Signing Form 8802 electronically and filing Form 8802 electronically are two different issues.

An electronic signature describes how the authorized signer signs the application. Filing or submission describes how the completed application reaches the IRS.

The IRS currently offers a digital Form 8802 option for certain individual applicants. That IRS digital option is not currently available for business entities. Other applicants may prepare and sign Form 8802 digitally but still need to follow the applicable submission instructions for sending the completed application to the IRS.

For a broader explanation of digital preparation, IRS online options, Pay.gov, fax, and mail submission, review Form 8802 online.

Who Is Allowed to Sign Form 8802 Electronically?

Electronic signing changes the method used to sign Form 8802, not the identity of the person who is permitted to sign it.

For an individual applicant, the individual generally signs the application. For a married couple applying jointly, both spouses must sign. Partnerships, corporations, trusts, estates, disregarded entities, and other applicants have separate rules identifying the person with authority to sign.

A third-party appointee is not automatically permitted to sign Form 8802 simply because the person is listed on the application. An authorized representative may be able to sign when the required authorization is in place.

Note: Different signature rules apply when a third party is being authorized. If Form 8802 itself is used to authorize a third-party appointee on line 3b, the IRS requires the applicant's dated authorization signature to be handwritten unless the authorization is submitted through the IRS's designated electronic authorization process. Forms 2848 and 8821 submitted by fax or mail also require handwritten signatures. Electronic signatures on those forms are accepted when they are submitted through the IRS's designated online authorization process.

The signer rules for different applicant types are covered in who can sign Form 8802.

Common Form 8802 Electronic Signature Mistakes

Allowing digital signatures does not eliminate the other IRS signature requirements. Common issues include:

• Having someone sign who is not authorized to sign for the applicant
• Assuming an appointee or preparer can automatically sign Form 8802
• Missing one spouse's signature on a joint application
• Confusing electronic signing with electronic filing
• Submitting a version of Form 8802 that does not contain the completed signature

Applicants should review the completed application before submission to confirm that the required signer information, signature, date, and supporting authorization are included when applicable. Broader application issues are covered in how to fill out Form 8802.

FAQ: Form 8802 Electronic Signatures

Can Form 8802 be signed electronically?

The IRS Instructions for Form 8802 specifically state that Form 8802 may be signed digitally.

Does Form 8802 need a wet signature?

A traditional handwritten wet signature is not generally required because the IRS permits Form 8802 to be digitally signed. However, different signature requirements apply when Form 8802 is being used to authorize a third-party appointee.

Can I use DocuSign to sign Form 8802?

The IRS does not require a specific electronic signature technology for Form 8802. A third-party electronic signature platform may be used as the method of signing, but the person providing the signature must still have authority to sign Form 8802 for the applicant.

Does electronically signing Form 8802 mean I can file it online?

Electronic signing and electronic filing are separate issues. The IRS currently provides a digital Form 8802 option for certain individual applicants, while other applicants may need to use another accepted submission method after the form is prepared and signed.

Do both spouses need to sign a joint Form 8802?

The IRS signature rules require both spouses to sign when the applicant is a married couple. Electronic signatures do not change that requirement.

Summary

Form 8802 may be signed electronically and does not generally require a handwritten wet signature. The IRS does not require a particular electronic signature technology for Form 8802.

The application must still be signed by a person who has authority to sign for the applicant. Electronic signing is also separate from electronic filing, so applicants should follow the applicable IRS submission requirements after the application is completed and signed.

Applicants ready to begin can prepare Form 8802 online using a guided application process.