I don't know this for a fact. But it's my understanding you can e-file the return. Then, if the IRS wants the signed statements, they will send a letter asking for them. So far, I've never heard of anyone receiving such a request for signed statements from the IRS. of course, that doesn't mean it didn't happen. But if it happens to you, then you only need to send what the IRS actually asks for, and nothing more.
