US IRS extends time for submitting APA and MAP requests with e-signatures

Local contact

EY Global

26 Apr 2021
Subject Tax Alert
Jurisdictions United States

The United States (US) Internal Revenue Service (IRS) has extended the date by which advance pricing agreement (APA) and mutual agreement procedure (MAP) requests may be filed electronically with digital signatures until 31 December 2021.

On 15 April 2021, the IRS released an updated memo on e-signature requirements. The new memo is the same as an earlier memo issued 1 December 2020 (which had an expiration date of 30 June 2021) (See EY Global Tax Alert, US IRS announces modifications for filing APA and MAP requests, addresses questions on pending and executed APAs, dated 15 May 2020).

Filing modifications

These modifications affect the procedures for filing MAP request documents under Revenue Procedure 2015-40 and for filing APA requests and annual APA reports under Revenue Procedure 2015-41.

Under the modifications, documents requiring the taxpayer's signature under Revenue Procedure 2015-40 or Revenue Procedure 2015-41 may be submitted instead with either (1) a scanned or photographed image of the taxpayer's signature or (2) the taxpayer's digital signature created using encryption techniques.

In addition, taxpayers may electronically file submissions required under Revenue Procedure 2015-40 or Revenue Procedure 2015-41 rather than submitting paper copies.


The IRS's ability to adapt to the virtual environment by recognizing electronic signatures when submitting MAP or APA documentation demonstrates the flexibility afforded taxpayers during this time. Multinational taxpayers should examine their own books and records for opportunities to benefit from the certainty that these types of agreements can provide.

For additional information with respect to this Alert, please contact the following:

Ernst & Young LLP (United States), International Tax And Transaction Services – Transfer Pricing, Washington, DC
  • Ryan J. Kelly
  • Tom Ralph
  • Heather Gorman
  • Matt Johnson

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.