The question of whether the federal government requires a “wet signature” when submitting an Election by a Small Business Corporation (S election) or a Qualified Subchapter S Subsidiary Election (QSub election) has confused taxpayers and tax practitioners alike—with good reason. ]The question comes up frequently—for example, when forming a new S corporation, forming a new QSub, or structuring an F reorganization pursuant to Rev. Rul. 2008-18. But there is little to no guidance that clarifies the signature requirements for such forms. Historically, the IRS has required hand-written, or original, signatures to make such tax elections, but it’s been unclear whether original signatures were required to be wet. When looking to…