The IRS 8879 form, also known as the IRS e-file Signature Authorization, allows taxpayers to authorize an electronic return preparer to file their tax returns on their behalf. This form is essential for ensuring that the electronic filing process is secure and compliant with IRS regulations. Understanding its purpose and requirements can simplify your tax filing experience.
The IRS 8879 form plays a crucial role in the tax filing process, especially for individuals who choose to e-file their returns. This form serves as an e-file signature authorization, allowing taxpayers to give their consent for their tax preparers to submit their returns electronically. By signing this document, you confirm that the information on your tax return is accurate and complete to the best of your knowledge. The IRS 8879 also includes important details such as your Social Security number, the tax year in question, and the preparer's information. This form must be signed and submitted to the IRS as part of the e-filing process, ensuring that everything is in order and compliant with federal regulations. Understanding the importance of the IRS 8879 can help streamline your tax filing experience and ensure that your return is processed smoothly and efficiently.
Form 8879
(Rev. January 2021)
Department of the Treasury Internal Revenue Service
IRS e-file Signature Authorization
▶ ERO must obtain and retain completed Form 8879.
▶Go to www.irs.gov/Form8879 for the latest information.
OMB No. 1545-0074
Submission Identification Number (SID)
▲
Taxpayer’s name
Social security number
Spouse’s name
Spouse’s social security number
Part I
Tax Return Information — Tax Year Ending December 31,
(Enter
year you are authorizing.)
Enter whole dollars only on lines 1 through 5.
Note: Form 1040-SS filers use line 4 only. Leave lines 1, 2, 3, and 5 blank.
1
Adjusted gross income
.
. .
. . .
2
Total tax
3
Federal income tax withheld from Form(s) W-2 and Form(s) 1099
4
Amount you want refunded to you
5
Amount you owe
Part II Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)
Under penalties of perjury, I declare that I have examined a copy of the income tax return (original or amended) I am now authorizing, and to the best of my knowledge and belief, it is true, correct, and complete. I further declare that the amounts in Part I above are the amounts from the income tax return (original or amended) I am now authorizing. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send my return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of my federal taxes owed on this return and/or a payment of estimated tax, and the financial institution to debit the entry to this account. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537. Payment cancellation requests must be received no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I further acknowledge that the personal identification number (PIN) below is my signature for the income tax return (original or amended) I am now authorizing and, if applicable, my Electronic Funds Withdrawal Consent.
Taxpayer’s PIN: check one box only
I authorize
to enter or generate my PIN
Enter five digits, but
ERO firm name
don’t enter all zeros
signature on the income tax return (original or amended) I am now authorizing.
as my
I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.
Your signature ▶
Date ▶
Spouse’s PIN: check one box only
Spouse’s signature ▶
Practitioner PIN Method Returns Only—continue below
Part III Certification and Authentication — Practitioner PIN Method Only
ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
Don’t enter all zeros
I certify that the above numeric entry is my PIN, which is my signature for the electronic individual income tax return (original or amended) I am now authorized to file for tax year indicated above for the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.
ERO’s signature ▶
ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 32778X
Form 8879 (Rev. 01-2021)
Page 2
General Instructions
Section references are to the Internal Revenue Code unless otherwise noted.
Future developments. For the latest information about developments related to Form 8879 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8879.
What's New. Form 8879 is used to authorize the electronic filing (e-file) of original and amended returns. Use this Form 8879 (Rev. January 2021) to authorize e-file of your Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040- X, for tax years beginning with 2019.
Purpose of Form
Form 8879 is the declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO). Complete Form 8879 when the Practitioner PIN method is used or when the taxpayer authorizes the ERO to enter or generate the taxpayer’s personal identification number (PIN) on his or her e-filed individual income tax return.
!
Don’t send this form to the IRS.
The ERO must retain Form 8879.
CAUTION
When and How To Complete
Use this chart to determine when and how to complete Form 8879.
IF the ERO is . . .
THEN . . .
Not using the Practitioner
Don’t complete
PIN method and the
Form 8879.
taxpayer enters his or her
own PIN
Complete Form
PIN method and is
8879, Parts I and II.
authorized to enter or
generate the taxpayer’s
PIN
Using the Practitioner PIN
Complete Form 8879,
method and is authorized
Parts I, II, and III.
to enter or generate the
taxpayer’s PIN
method and the taxpayer
enters his or her own PIN
ERO Responsibilities
The ERO must:
1.Enter the name(s) and social security number(s) of the taxpayer(s) at the top of the form.
2.Complete Part I using the amounts (zeros may be entered when appropriate) from the taxpayer’s tax return. Form 1040-SS filers leave lines 1 through 3 and line 5 blank.
3.Enter or generate, if authorized by the taxpayer, the taxpayer’s PIN and enter it in the boxes provided in Part II.
4.Enter on the authorization line in Part II the ERO firm name (not the name of the individual preparing the return) if the ERO is authorized to enter the taxpayer’s PIN.
5.Provide the taxpayer(s) Form 8879 by hand delivery, U.S. mail, private delivery service, email, Internet website, or fax.
6.Enter the 20-digit Submission Identification Number (SID) assigned to the tax return, or associate Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically, with Form 8879 after filing. If Form 9325 is used to provide the SID, it isn’t required to be physically attached to Form 8879. However, it must be kept in accordance with published retention requirements for Form 8879. See Pub. 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters, for more details.
You must receive the completed ▲! and signed Form 8879 from the
taxpayer before the electronic CAUTION return is transmitted (or released
for transmission).
For additional information, see Pub. 1345.
Taxpayer Responsibilities
Taxpayers must:
1.Verify the accuracy of the prepared income tax return, including direct deposit information.
2.Check the appropriate box in Part II to authorize the ERO to enter or generate your PIN or to do it yourself.
3.Indicate or verify your PIN when authorizing the ERO to enter or generate it (the PIN must be five digits other than all zeros).
4.Sign and date Form 8879. Taxpayers must sign Form 8879 by handwritten signature, or electronic signature if supported by computer software.
5.Return the completed Form 8879 to the ERO by hand delivery, U.S. mail, private delivery service, email, Internet website, or fax.
Your return won’t be transmitted to the IRS until the ERO receives your signed Form 8879.
Refund information. You can check on the status of your refund if it has been at least 72 hours since the IRS acknowledged receipt of your e-filed return. But if you filed Form 8379 with your return, allow 11 weeks. To check the status of your refund, do one of the following.
•Go to www.irs.gov/Refunds.
•Call 1-800-829-4477 for automated refund information and follow the recorded instructions.
•Call 1-800-829-1954.
Important Notes for EROs
•Don’t send Form 8879 to the IRS unless requested to do so. Retain the completed Form 8879 for 3 years from the return due date or IRS received date, whichever is later. Form 8879 may be retained electronically in accordance with the recordkeeping guidelines in Rev. Proc. 97-22, which is on page 9 of Internal Revenue Bulletin 1997-13 at www.irs.gov/pub/irs-irbs/irb97-13.pdf.
•Confirm the identity of the taxpayer(s).
•Complete Part III only if you are filing the return using the Practitioner PIN method. You aren’t required to enter the taxpayer’s date of birth, prior year adjusted gross income, or PIN in the Authentication Record of the electronically filed return.
•If you aren’t using the Practitioner PIN method, enter the taxpayer(s) date of birth and either the adjusted gross income or the PIN, or both, from the taxpayer’s prior year originally filed return in the Authentication Record of the taxpayer’s electronically filed return. Don’t use an amount from an amended return or a math error correction made by the IRS.
•Enter the taxpayer’s PIN(s) on the input screen only if the taxpayer has authorized you to do so. If married filing jointly, it is acceptable for one spouse to authorize you to enter his or her PIN, and for the other spouse to enter his or her own PIN. It isn’t acceptable for a taxpayer to select or enter the PIN of an absent spouse.
•Taxpayers must use a PIN to sign their
e-filed individual income tax return transmitted by an ERO.
•Provide the taxpayer with a copy of the signed Form 8879 for his or her records upon request.
•Provide the taxpayer with a corrected copy of Form 8879 if changes are made to the return (for example, based on taxpayer review).
•EROs can sign the form using a rubber stamp, mechanical device (such as a signature pen), or computer software program. See Notice 2007-79, 2007-42 I.R.B. 809, available at www.irs.gov/ irb/2007-42_IRB/ar10.html, for more information.
•Go to www.irs.gov/Efile for the latest information.
Once you have gathered all necessary information, you can begin filling out the IRS 8879 form. This form is used to authorize an electronic return originator to file your tax return electronically. Completing it accurately is essential for a smooth filing process.
After completing these steps, you can submit the form to your tax preparer or electronic return originator. Ensure that you keep a copy for your records, as it serves as your authorization for the electronic filing of your tax return.
What is IRS Form 8879?
IRS Form 8879, also known as the IRS e-file Signature Authorization form, is a document that allows taxpayers to authorize an electronic return originator (ERO) to electronically file their tax returns. This form serves as a signature for the taxpayer, providing a way to confirm that the information submitted is accurate and complete.
Who needs to file Form 8879?
Anyone who is having their tax return filed electronically by a tax professional needs to complete Form 8879. This includes individual taxpayers, businesses, and certain tax-exempt organizations that use an ERO to submit their returns electronically.
How do I complete Form 8879?
To complete Form 8879, follow these steps:
Make sure to double-check all information for accuracy before signing.
Can I file Form 8879 electronically?
No, Form 8879 cannot be filed electronically. After you complete and sign the form, it must be retained by your ERO. They will keep it on file as part of the electronic filing process.
How long should I keep Form 8879?
It is advisable to keep Form 8879 for at least three years after the date of filing your tax return. This will ensure you have a record in case of any future inquiries or audits by the IRS.
What happens if I don’t file Form 8879?
If you do not file Form 8879, your tax return cannot be submitted electronically by your ERO. This may delay your filing process and could result in late fees or penalties if you miss the tax deadline.
Can I revoke my authorization after signing Form 8879?
Yes, you can revoke your authorization at any time before your tax return is filed. You should communicate this decision to your ERO immediately, and they will guide you through the process of revocation.
Is Form 8879 required for all types of tax returns?
Form 8879 is primarily required for individual income tax returns (Form 1040) and certain business returns. If you are filing a different type of return, check with your tax professional to see if Form 8879 is necessary.
What if I make a mistake on Form 8879?
If you notice an error after signing Form 8879, contact your ERO immediately. They can assist you in correcting the error before the tax return is submitted electronically.
Where can I find Form 8879?
You can download Form 8879 directly from the IRS website. Your tax professional may also provide you with the form as part of their services.
Filling out the IRS 8879 form can be straightforward, but many people make common mistakes that can lead to delays or complications. One frequent error is providing incorrect personal information. This includes mistakes in names, Social Security numbers, or addresses. Even a small typo can cause issues with the IRS, leading to potential delays in processing your return.
Another mistake often seen is failing to sign the form. The IRS 8879 requires both the taxpayer's and the preparer's signatures. Without these signatures, the form is considered incomplete. This oversight can halt the e-filing process, causing frustration and unnecessary delays.
People also sometimes overlook the importance of reviewing the completed form. It's essential to double-check all entries for accuracy. Errors in income reporting or deductions can lead to audits or adjustments later on. Taking a few extra minutes to review can save a lot of trouble down the line.
Lastly, many individuals do not keep a copy of the signed IRS 8879 form for their records. This form serves as an important document for your tax history. Keeping a copy can be beneficial for future reference, especially if questions arise about your tax return. It’s a simple step that can provide peace of mind.
The IRS 8879 form, also known as the IRS e-file Signature Authorization, is an important document for taxpayers who choose to file their taxes electronically. It allows taxpayers to authorize their tax preparer to submit their tax return on their behalf. Along with the IRS 8879 form, several other forms and documents are often used in the tax filing process. Here’s a list of some common forms that may accompany the IRS 8879.
Understanding these forms can simplify the tax filing process. Each document serves a specific purpose and helps ensure that your tax return is complete and accurate. Being prepared with these forms can make the process smoother and help avoid delays or issues with the IRS.
The IRS Form 8453 is similar to Form 8879 in that both are used for e-filing tax returns. Form 8453 serves as an acknowledgment of the taxpayer's consent to electronically file their return. Just like Form 8879, it requires the taxpayer's signature, which can be provided electronically. This form is often used when the tax return includes certain types of attachments that cannot be submitted electronically, ensuring that all necessary documents are accounted for in the filing process.
Form 8862, which is the Information to Claim Certain Refundable Credits After Disallowance, shares similarities with Form 8879 in that it requires the taxpayer to provide specific information and consent for processing. While Form 8879 is focused on e-filing consent, Form 8862 is used to claim credits that were previously disallowed. Both forms emphasize the importance of accurate information and taxpayer acknowledgment, ensuring that the IRS has the necessary documentation to process claims correctly.
Another related document is Form 1040, the U.S. Individual Income Tax Return. While Form 8879 is a declaration for e-filing, Form 1040 is the actual tax return that individuals complete to report their income and calculate their tax liability. Both documents are interconnected; Form 8879 cannot be submitted without the accompanying Form 1040. They work together to facilitate the filing process, with Form 8879 acting as a bridge for electronic submission.
Lastly, Form 4868, the Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, bears some resemblance to Form 8879. Both forms require a signature and provide important information to the IRS. Form 4868 allows taxpayers to request additional time to file their return, while Form 8879 confirms consent for e-filing. Each form plays a crucial role in the tax filing process, ensuring that taxpayers can meet their obligations while also adhering to the necessary procedures.
When filling out the IRS 8879 form, it is important to follow certain guidelines to ensure accuracy and compliance. Here are six things to do and avoid:
The IRS Form 8879, known as the e-file Signature Authorization, is often misunderstood. Here are five common misconceptions about this form:
Understanding these misconceptions can help taxpayers navigate the e-filing process more effectively.
The IRS 8879 form, also known as the e-file Signature Authorization, is a crucial document for taxpayers and tax preparers. Here are key takeaways to understand its importance and proper use:
Free IRS 8879 Template in PDF