IRS Revises Publication 1345 Data On Electronic Signatures 

The Internal Revenue Service revised its guidance on electronic signatures for tax returns on March 11 of this year, updating information on the currently acceptable electronic signature methods, identity verification requirements and electronic record requirements.  The updated information is available in Publication 1345, "Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns," or via the IRS web site at http://www.irs.gov/uac/Signing-an-Electronic-Tax-Return. 

An electronic signature is still optional, and taxpayers may continue to sign returns without an electronic signature.  However, those who choose an electronic signature will need to use the revised Signature Authorization Forms, 8878 and 8879. 

The IRS recommends that all tax professionals read the publication to become familiar with the requirements for e-signature filing.

Source:  Internal Revenue Service at http://www.irs.gov/uac/Signing-an-Electronic-Tax-Return