Q. What IRS source references that a digital signature is not acceptable on a W-9?
A.
(Answered by IOFM's third-party tax experts)
Reg. sec. 31.3406(h)-3(e)(2)(ii) which has never been amended to add a provision for electronic signature as was added to the sec. 1.1441-1 regulations for the W-8 series forms.
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