The IRS 8879 form is an electronic signature authorization document used by taxpayers in the United States. It allows taxpayers to authorize an electronic return originator (ERO) to e-file their tax return to the IRS on their behalf. This form serves as a critical step in the process of electronically filing tax returns, ensuring that the process is both efficient and secure.
Navigating the sea of IRS forms can often feel daunting, but understanding the purpose and importance of each one can significantly simplify your tax filing process. One such form that plays a crucial role in the electronic filing world is the IRS 8879 form. This form serves as an electronic signature authorization for taxpayers who opt to file their returns digitally. It's a critical component that bridges the gap between taxpayers and the modern convenience of online filing, sanctioning tax professionals to submit returns on behalf of their clients without the need for a physical signature. Beyond its primary function, the form comes in various versions, each tailored to different filing situations, whether you’re an individual, part of a partnership, or running a corporation or exempt organization. It’s a testament to the IRS’s effort to streamline tax filing while maintaining the integrity and security of the taxpayer’s information. By familiarizing oneself with the IRS 8879 form, taxpayers can embrace the efficiency of electronic filing with confidence and peace of mind.
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 the IRS Form 8879 is in hand, it serves as a means to authorize an electronic filing of a tax return. It's a crucial step in ensuring that the process is efficient and secure. The form requires careful attention to detail. Below are the necessary steps to accurately complete IRS Form 8879, ensuring the electronic filing process can proceed without delay. It's important to remember to review all the information thoroughly before submitting this form.
With the completion of these steps, the IRS Form 8879 is ready to facilitate the electronic filing of the tax return. This form should be kept for records, as it represents the taxpayer's approval of the electronic filing and the information contained within. It's a testament to the accuracy and truthfulness of the tax return prepared for submission to the IRS.
What is the IRS 8879 form?
The IRS Form 8879 is an authorization form used by taxpayers in the United States. This form allows the electronic filing of a tax return by an authorized e-file provider, acting on behalf of the taxpayer. Essentially, when taxpayers cannot or choose not to use a personal identification number (PIN) to sign their electronic tax return, they can sign Form 8879, granting their tax preparer the permission to e-file the return. This process ensures the return is submitted securely and efficiently, while also providing a convenient method for taxpayers to approve their tax information without having to deal with the complexities of digital signatures or e-filing PINs themselves.
Who needs to sign the IRS 8879 form?
Both the taxpayer and the tax preparer must sign the IRS 8879 form. For joint returns, both spouses are required to sign the form to validate the electronic filing of their joint tax return. The taxpayer’s signature authorizes the e-file provider to transmit the return to the IRS electronically and also confirms the accuracy of all information provided in the tax return. The tax preparer's signature acknowledges their responsibility in submitting the return on behalf of the taxpayer. Signatures can be in a physical or digital format, depending on the preparer's system and the taxpayer’s preference.
What information is required on Form 8879?
This information is necessary to accurately link the form with the taxpayer’s filed return and to ensure the IRS can verify the taxpayer’s identity and process the return efficiently.
Is there a deadline for submitting Form 8879?
Form 8879 should be submitted by the tax return filing deadline, which typically falls on April 15th of each year. However, if the taxpayer obtains an extension for filing their tax return, the form, along with the e-filed return, should be submitted by the extended due date, usually October 15th. Taxpayers and tax preparers need to remember that while Form 8879 itself does not get sent to the IRS, it must be correctly signed and retained by the e-file provider for a period of three years, as it may be requested by the IRS at any time for verification purposes.
What happens if there are errors on Form 8879?
If there are errors on Form 8879, it may lead to the rejection of the electronic filing of the tax return by the IRS. Common errors include mismatched names or Social Security Numbers, incorrect tax year, or missing signatures. If the form is rejected, the taxpayer and the tax preparer will need to correct any inaccuracies and resubmit the form for the tax return to be processed. It's important for both parties to review the form carefully before submission to avoid delays in processing the tax return.
One common mistake is not double-checking the social security number (SSN) or Individual Taxpayer Identification Number (ITIN) they've entered. It's crucial that this information matches the number on file with the IRS exactly. An incorrect or transposed number can lead to processing delays or the rejection of the form.
Another error occurs when filers overlook signing and dating the form. The IRS requires both the taxpayer's and the preparer’s signatures to process the document. Without these signatures, the IRS considers the form, and thus the tax return, incomplete.
Sometimes, people fail to provide the correct tax year on the form. This can lead to confusion and delays, as the IRS will not know which year's return the form is authorizing. Always double-check that the tax year on the form aligns with the year of the return you're filing.
Forgetting to fill out the Electronic Filing Pin or providing an incorrect one is another issue. This unique five-digit PIN is a critical component of the authorization process. If it's missing or wrong, the IRS cannot validate the return electronically.
A number of individuals mistakenly fill in the wrong amount for their adjusted gross income (AGI) or tax due/refund. These figures must match the numbers on your tax return exactly. Any discrepancies here can lead the IRS to question the accuracy of your entire return.
Not updating personal information, such as a change of address, is a less obvious mistake that can have significant consequences. If you've moved, make sure your current address is on the form so that any correspondence from the IRS reaches you in a timely manner.
Many fill out the form without a clear understanding of their filing status. Your status affects your tax liability and potential deductions. Ensure you select the correct status that applies to your situation to avoid complications.
One often overlooked detail is the necessity of filling in the preparer’s information section accurately. This includes the preparer's name, address, PTIN, and EIN if applicable. Inaccurate or incomplete information in this section can invalidate the entire submission.
Choosing the wrong form version is a mistake that's easy to make but hard to rectify. Be certain that the IRS 8879 form you're filling out is the correct version for the year you're filing. Using an outdated form can lead to processing delays or the need to resubmit entirely.
Last but not least, failing to keep a copy of the completed form for personal records is a misstep. It’s vital to have a copy in case there are any questions or issues with your return down the line. It serves as proof of your electronic filing authorization to the IRS.
The IRS 8879 form is crucial for electronically filing individual income tax returns, serving as the taxpayer's electronic signature authorization. Accompanying this form, various other documents and forms are often required or used to ensure the completeness and accuracy of one's tax return. Understanding these additional forms can provide taxpayers with the clarity and confidence needed to navigate the tax filing process smoothly.
While the IRS 8879 form is a key piece in e-filing tax returns, the completion and accuracy of the tax return depend on various other documents as listed above. Each of these forms plays a unique role in the tax filing process, helping taxpayers to accurately report their income, claim deductions, and comply with federal tax regulations efficiently. Always ensure these are properly filled out and filed alongside your IRS 8879 form for a smooth tax filing experience.
The IRS 8879 form is an essential document for taxpayers who elect to e-file their tax returns with the assistance of a third party, such as a tax preparer. It basically serves as a signature authorization form. While this form is unique in its application, there are several other documents within the United States tax system that share similarities in terms of their function, purpose, or design. Below is a list of eight documents that are somewhat similar to IRS Form 8879:
Each of these documents plays a unique role in the tax filing and payment landscape, helping to streamline, extend, or facilitate various processes for taxpayers and tax professionals alike. Understanding their functions and how they interconnect can greatly enhance one’s navigation through tax season.
When completing the IRS 8879 form, which is the IRS e-file signature authorization form, certain practices should be adhered to, ensuring the process is both smooth and compliant with the IRS requirements. This form serves as a critical component in electronically filing your taxes, allowing tax preparers to send returns to the IRS on behalf of taxpayers. Here are four essential do's and don'ts to keep in mind:
The IRS 8879 form, often associated with confusion and misconceptions, serves as the electronic filing signature authorization for individuals filing their tax returns electronically. Addressing these misunderstandings can clarify the process for taxpayers. Here are five common misconceptions about the IRS 8879 form:
All digital signatures are accepted for IRS 8879. This is not true. The IRS has specific requirements for electronic signatures, including the use of an identity verification process. Taxpayers cannot simply use any digital signature format; it must comply with IRS standards.
You must mail the IRS 8879 form to the IRS. In fact, you don't need to mail the IRS 8879 form to the IRS if you're filing electronically. This form is kept on file by the tax preparer or the taxpayer and only has to be provided if requested by the IRS.
Filing IRS 8879 form extends your tax return due date. This is incorrect. Submitting an IRS 8879 form does not extend the due date of your tax return. Taxpayers who need additional time must file a separate extension request using Form 4868.
Everyone must file an IRS 8879 form when e-filing. This notion is misleading. Only taxpayers who use a tax preparer to e-file their tax return are required to file the IRS 8879 form as their electronic signature authorization. Individuals who e-file their own taxes directly through IRS-approved software may not need to complete this form.
Signing the IRS 8879 form means your return is accepted by the IRS. Signing the form only authorizes the electronic filing of your return; it does not mean the IRS has accepted it. The IRS will review the return and officially accept or reject it, usually notifying the taxpayer within 24 to 48 hours of e-filing.
The IRS 8879 form is a critical document for taxpayers who opt for electronic filing of their tax returns through an authorized e-file provider. Understanding the form's purpose, how it's filled out, and its implications can streamline the tax filing process while ensuring compliance with the IRS regulations. Here are ten key takeaways about filling out and using the IRS 8879 form:
Proper attention to detail when dealing with the IRS 8879 form ensures a smoother electronic filing process, minimizing errors and potential issues with the IRS. Always consult with a professional if you are unsure about any part of the process.
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