The IRS 8879 form serves as the authorized electronic signature document for taxpayers who opt for e-filing their tax returns through a professional. It's a pivotal step in the tax filing process that officially validates the taxpayer's return as accurate and ready for IRS submission. To ensure a smooth and secure submission of your tax returns, take the crucial step of filling out the IRS Form 8879 by clicking the button below.
The complexities of the tax filing process can often seem daunting to many taxpayers, yet the mechanisms in place are designed to simplify and secure this unavoidable responsibility. Among these mechanisms is the IRS 8879 form, a pivotal document that authorizes electronic filing of an individual's tax return by their chosen preparer. This facilitation of electronic signatures marks a significant advance in tax administration, allowing for a faster, more secure, and environmentally friendly submission without the need for a traditional pen and paper signature. It serves as a declaration that the taxpayer has reviewed their return, found it accurate, and agrees with the reported information. Furthermore, this form encompasses the responsibility of taxpayers to verify their identity, which is an essential step in protecting against identity theft and ensuring the integrity of the electronic filing system. While the form streamlines the submission process, it also reinforces the importance of accuracy and honesty in tax reporting, laying the groundwork for a more efficient and secure tax system.
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 an individual has completed their tax return using professional tax software, the IRS Form 8879 is the next step in the filing process. This form authorizes an electronic filing provider to submit an income tax return to the IRS on the taxpayer's behalf. It's important to fill out the form accurately to ensure that the tax return is processed correctly and efficiently. Below are the detailed steps needed to complete IRS Form 8879 appropriately.
After completing these steps, Form 8879 should be returned to the electronic return originator (ERO), who will then submit your tax return to the IRS electronically. The ERO also retains a copy of the form for their records. Once the form is submitted, await confirmation from the IRS that your tax return has been accepted. This confirmation is usually received via email or can be checked directly on the IRS website under the "Where's My Refund?" section.
What is the IRS 8879 form used for?
The IRS 8879 form serves as an authorization form. It is used by taxpayers to approve the electronic filing of their tax return by an Electronic Return Originator (ERO). Essentially, this form acts as a taxpayer’s official signature on their electronic tax return, indicating their agreement with the information submitted to the Internal Revenue Service (IRS).
Who needs to sign the IRS 8879 form?
Generally, the form must be signed by the taxpayer whose return is being filed electronically. If the tax return is a joint return, both spouses are required to sign the form to validate the electronic submission of their joint tax return.
Is it mandatory to file the IRS 8879 form?
Yes, when a taxpayer chooses to file their taxes electronically and uses the services of an ERO, the IRS 8879 form becomes a mandatory step in the process. Without this form, the electronic tax return cannot be officially submitted to the IRS.
How is the IRS 8879 form submitted?
The IRS 8879 form does not need to be separately submitted to the IRS by the taxpayer. Instead, the Electronic Return Originator (ERO) retains the form for their records after it has been signed by the taxpayer. The ERO then submits the tax return electronically to the IRS. They are required to keep the form for a specified period, in case it is requested by the IRS for verification purposes.
What information is required on the IRS 8879 form?
The form requires basic taxpayer information, such as the taxpayer’s name, Social Security Number (SSN), and the tax year. It also includes the Adjusted Gross Income (AGI) or the self-select PIN used for validation of the taxpayer’s identity, along with the declaration that the information on the tax return is accurate and that the taxpayer is authorizing the ERO to submit the return electronically.
Can the IRS 8879 form be signed electronically?
Yes, taxpayers have the option to sign the IRS 8879 form electronically, following the guidelines and regulations provided by the IRS. This electronic signature method makes the process more convenient and faster for taxpayers choosing to e-file their taxes.
What happens if there is an error on the IRS 8879 form?
If there are errors or discrepancies noted on the IRS 8879 form, it may result in processing delays for the electronic submission of the tax return. The taxpayer or the ERO should correct any errors and ensure that the information matches the tax return data before submission. If errors are identified after submission, it might be necessary to rectify the mistake with the IRS directly.
Is there a deadline for signing the IRS 8879 form?
The signing of the IRS 8879 form should coincide with the deadline for the electronic filing of the tax return it pertains to. Typically, this would be the tax filing deadline in April, unless an extension has been granted. Ensure that the form is signed and retained by the ERO before submitting the tax return electronically to meet IRS deadlines.
What should I do if I haven't received my IRS 8879 form from my ERO?
If you have not received the IRS 8879 form from your Electronic Return Originator (ERO), you should contact them directly and request the form. It's important for taxpayers to review, sign, and date the form to authorize the electronic filing of their tax return. Failure to do so may prevent the tax return from being successfully e-filed with the IRS.
Filing out the IRS 8879 form, also known as the e-file Signature Authorization form, is a critical step for taxpayers who choose the convenience of electronic filing. However, mistakes can happen during this process. Here are eight common errors to avoid:
Not verifying personal information: Taxpayers often mistakenly provide incorrect Social Security numbers, birth dates, or full names. This discrepancy can lead to processing delays or the IRS rejecting the tax return.
Forgetting to sign and date the form: The IRS 8879 form is an authorization form, meaning it requires a signature to validate. Failure to sign or date the form invalidates the e-filing authorization.
Misunderstanding the role of the PIN: Some filers confuse the five-digit Personal Identification Number (PIN) with other tax or financial PINs. This PIN is specific to e-filing and serves as an electronic signature.
Not choosing the correct tax year: Taxpayers occasionally select the wrong tax year on the form. It's crucial to ensure the tax year on the 8879 form matches the tax return being filed.
Omitting the preparer’s information: If a professional tax preparer fills out your tax return, their information must also be included and correct on the IRS 8879 form.
Overlooking joint filing requirements: For those filing jointly, both spouses must sign the IRS 8879 form. Missing the signature of one spouse can lead to the IRS not accepting the tax return.
Ignoring the Income Tax Return Information section: This section requires a careful review to ensure it matches the information on your tax return. Discrepancies can cause unnecessary delays.
Failure to keep a copy: Once the IRS 8879 form is completed and submitted, many forget to keep a copy for their records. It’s advisable to retain a copy for at least three years as evidence of your e-filing authorization.
Avoiding these common errors can help ensure that the e-filing process is as smooth and delay-free as possible. Always take the time to review the IRS 8879 form thoroughly before submission.
When preparing to file taxes, particularly when utilizing electronic filing options, the IRS Form 8879 is a crucial document that taxpayers and tax preparers frequently encounter. It serves as the taxpayer's electronic signature authorization, allowing the tax preparer to e-file the tax return. Alongside the IRS Form 8879, there are several other forms and documents typically required or used in the process to ensure a smooth and compliant tax filing. Here is a brief overview of four such documents that often accompany Form 8879.
In conclusion, while the IRS Form 8879 is a key document for electronically filing taxes, understanding and preparing the accompanying forms and documents is crucial for a compliant and efficient tax filing process. Each document captures different aspects of a taxpayer’s financial life, from income to deductions, making them instrumental pieces of the tax filing puzzle. Being familiar with these forms ensures a smoother filing experience and helps in maximizing potential refunds or minimizing tax liabilities.
IRS Form 1040: Similar to IRS Form 8879 in its function for individual income tax returns, Form 1040 is the standard federal income tax form used to report an individual's gross income. While 8879 serves as an electronic signature authorization form, allowing a taxpayer to e-file their tax return, Form 1040 is the actual tax return document itself.
IRS Form 4868: This form is an application for an automatic extension of time to file a U.S. individual income tax return. It shares a similarity with Form 8879 in that it facilitates the filing process for taxpayers, albeit in a different manner. Form 8879 helps streamline the electronic filing process, while Form 4868 assists taxpayers in extending their filing deadline.
IRS Form 7004: This is the application for an automatic extension of time to file certain business income tax, information, and other returns. Form 7004 is akin to Form 8879 as both serve to aid in the tax filing process, with 7004 focusing on businesses and 8879 targeting individual taxpayers using e-file.
IRS Form 8888: This form allows taxpayers to allocate their refund among two or three different accounts at a U.S. bank or a U.S. savings bond. It is similar to Form 8879 in that it is used during the tax return process to enhance the convenience for taxpayers, directing where their refunds should be deposited.
IRS Form 2848: Power of Attorney and Declaration of Representative, allows taxpayers to authorize an individual to represent them before the IRS. Like Form 8879, it involves authorization; however, 8879 authenticates a taxpayer's electronic signature on e-filed documents, whereas 2848 designates another person to act on the taxpayer's behalf.
IRS Form 8821: Tax Information Authorization permits individuals or designated third parties to request and inspect confidential tax information. While it differs in purpose from Form 8879, both forms are integral to providing access or action permission—8879 for e-filing and 8821 for information review.
IRS Form 8949: Sales and Other Dispositions of Capital Assets is used to reconcile amounts that were reported to the taxpayer and the IRS on Form 1099-B or 1099-S or substitute statements. Its link to Form 8879 is through the tax filing process since both are crucial for accurate tax reporting and, in the case of 8879, facilitating the electronic submission of tax returns.
IRS Form 8962: Premium Tax Credit (PTC) is filed by taxpayers to calculate their premium tax credit amount and reconcile it with any advance payments of the premium tax credit (APTC). Similar to Form 8879, it is part of the tax return filing procedure for individuals who are claiming specific tax benefits, with 8879 specifically enabling the e-filing of such claims.
IRS Form 9465: Installment Agreement Request is for taxpayers who cannot pay the full amount of taxes they owe and would like to make monthly installment payments. Although different in its purpose from Form 8879, both enable taxpayers to address their tax obligations in a more manageable or efficient way, with 8879 streamlining the e-filing process.
When completing the IRS Form 8879, it's important to adhere to specific guidelines to ensure that the process is conducted smoothly and accurately. Here are some dos and don'ts to keep in mind:
When it comes to tax forms and filings, it's easy to get overwhelmed by information and sometimes even misinformation. The IRS 8879 form, known as the e-file Signature Authorization form, isn't immune to misconceptions. Understanding the truth behind these misconceptions can help taxpayers navigate their filing process more confidently. Here are four common misunderstandings:
Understanding these nuances about the IRS 8879 form can demystify part of the tax filing process. Always ensure you're getting your information from reliable sources, and when in doubt, consult a tax professional.
Filing taxes can sometimes feel like navigating a maze. Within this labyrinth, the IRS Form 8879 serves as a critical passageway for those opting for electronic filing. It is essentially a declaration that allows your tax preparer to file your taxes electronically on your behalf. Understanding its nuances can make the process smoother and ensure compliance with the IRS's regulations. Here are ten key takeaways about filling out and using the IRS 8879 form.
Grasping the significance and requirements of the IRS Form 8879 removes a potential obstacle in the electronic filing process. Both taxpayers and tax preparers benefit from its proper completion, ensuring a smoother journey through tax season. Remember, the goal is not just to comply with the formalities but to affirm the accuracy and integrity of your tax return.
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