Blank IRS 8879 Template

The IRS 8879 form, also known as the IRS e-file Signature Authorization, allows taxpayers to authorize their tax preparers to electronically file their tax returns on their behalf. This form is essential for ensuring that the filing process is secure and compliant with IRS regulations. Ready to fill out the form? Click the button below to get started!

Article Structure

The IRS 8879 form plays a crucial role in the tax filing process for many individuals and businesses. This form serves as an electronic signature authorization for taxpayers who e-file their federal tax returns. By completing the IRS 8879, taxpayers grant their tax preparers permission to submit their returns electronically on their behalf. This process not only streamlines the filing experience but also helps ensure accuracy and timeliness. Importantly, the form requires taxpayers to verify their identity and confirm that the information contained in their tax return is correct. Additionally, it includes a declaration of the taxpayer's understanding of the tax obligations involved. The IRS 8879 form is essential for those who prefer the convenience of e-filing while maintaining compliance with federal regulations. Understanding its components and requirements can significantly enhance the efficiency of the tax filing process.

Form Sample

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		.	. .	.	. . .	1
2	Total tax		.	. .	.	. . .	2
3	Federal income tax withheld from Form(s) W-2 and Form(s) 1099		.	. .	.	. . .	3
4	Amount you want refunded to you		.	. .	.	. . .	4
5	Amount you owe		.	. .	.	. . .	5

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
I authorize		to enter or generate my PIN	Enter five digits, but
	ERO firm name		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.			don’t enter all zeros

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 PIN: check one box only
I authorize		to enter or generate my PIN
	ERO firm name			Enter five digits, but
signature on the income tax return (original or amended) I am now authorizing.				don’t enter all zeros

as my

Spouse’s signature ▶	Date ▶
	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 ▶	Date ▶
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)

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

	Not using the Practitioner	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

	Using the Practitioner PIN	Complete Form 8879,
	Using the Practitioner PIN	Parts I, II, and III.
	method and the taxpayer	Parts I, II, and III.
	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.

⇩ PDF

Document Specifications

Fact Name	Description
Purpose	The IRS Form 8879 is used to authorize an e-filed tax return. It allows taxpayers to electronically sign their return.
Eligibility	This form is typically used by individuals who are filing their federal income tax returns electronically through a tax professional.
Signature Requirement	Taxpayers must provide their signature on Form 8879 to confirm the accuracy of the information provided in their tax return.
Filing Deadline	The form must be signed and submitted by the tax filing deadline, which is usually April 15 for most taxpayers.
Record Keeping	Taxpayers should keep a copy of Form 8879 for their records, as it serves as proof of authorization for the e-filing.
State-Specific Forms	Some states have their own forms similar to IRS Form 8879. For example, California uses Form FTB 8453 for e-filing authorization.
Governing Laws	The use of Form 8879 is governed by federal tax laws, while state-specific forms are subject to individual state tax regulations.

Steps to Filling Out IRS 8879

After you have gathered all necessary information and documentation for your tax return, the next step involves filling out the IRS Form 8879. This form is essential for electronically filing your return. By completing it, you are providing your consent for the e-filing process, which streamlines your tax submission.

Start by entering your name and Social Security Number (SSN) in the designated fields at the top of the form.
Provide your spouse's name and SSN if you are filing jointly.
Fill in your address, including street, city, state, and ZIP code.
Enter your email address and phone number in the appropriate sections.
Review the section that asks for your tax return information, including the total income, total tax, and any refund or amount owed.
Sign and date the form. If you are filing jointly, your spouse must also sign and date it.
Lastly, ensure that you provide the name of the paid preparer, if applicable, along with their signature and date.

Once you have completed the form, it should be submitted to your tax preparer or filed electronically as directed. Make sure to keep a copy for your records.

More About IRS 8879

What is the IRS Form 8879?

The IRS Form 8879, also known as the "IRS e-file Signature Authorization," is a document that allows taxpayers to authorize their tax preparers to electronically file their tax returns on their behalf. This form serves as a signature substitute, ensuring that the IRS has a record of your consent for e-filing.

Who needs to use Form 8879?

Any taxpayer who is having their tax return prepared by a professional and wishes to e-file must complete Form 8879. This includes individuals, businesses, and any entity that requires the assistance of a tax preparer for electronic submission of their tax returns.

How do I complete Form 8879?

To complete Form 8879, you will need to provide basic information such as your name, Social Security number, and the tax year for which you are filing. Your tax preparer will also need to fill in their information. After reviewing your return, both you and your preparer will sign the form, indicating your consent for e-filing.

Is Form 8879 required for all tax returns?

No, Form 8879 is specifically for e-filing. If you choose to file your tax return by mail, you do not need to complete this form. However, if you decide to e-file through a tax professional, then completing Form 8879 is necessary.

What happens if I don’t sign Form 8879?

If you do not sign Form 8879, your tax preparer will not be able to e-file your return. This could lead to delays in processing your return and receiving any potential refunds. It is essential to complete this form to ensure timely submission of your tax documents.

Can I revoke my authorization after signing Form 8879?

Yes, you can revoke your authorization at any time. If you decide to do so, you should communicate this to your tax preparer immediately. However, keep in mind that any revocation may impact the filing process and could lead to complications if your return has already been submitted.

Where can I find Form 8879?

Form 8879 can be found on the IRS website. It is available for download in PDF format. Additionally, your tax preparer may provide you with a copy of the form as part of their services. Always ensure you are using the most current version of the form to avoid any issues.

How long should I keep Form 8879 after filing?

It is advisable to keep Form 8879 for at least three years after filing your tax return. This is because the IRS may request documentation to support your tax filings during this period. Keeping a copy of the signed form can help you provide evidence of your consent for e-filing if needed.

Common mistakes

Failing to sign the form. This is a critical step. Without a signature, the form is invalid.
Incorrectly entering the Social Security Number (SSN). Ensure that the SSN matches the one on your tax return.
Not providing the correct tax year. Double-check that you are filling out the form for the correct year.
Leaving out the date of signature. This can delay processing and create complications.
Using an outdated version of the form. Always download the latest version from the IRS website.
Not reviewing the form for accuracy. Mistakes can lead to audits or delays.
Failing to provide a valid email address, if required. This can hinder communication with the IRS.
Forgetting to include any necessary attachments. Ensure all required documents are submitted.
Not keeping a copy for your records. Always retain a copy of the signed form for future reference.

Documents used along the form

The IRS 8879 form, also known as the e-file Signature Authorization, is an essential document for taxpayers who wish to electronically file their tax returns. However, several other forms and documents are often used in conjunction with the IRS 8879 to ensure a smooth filing process. Below is a list of these related forms and documents, each serving a specific purpose.

Form 1040: This is the standard individual income tax return form used by U.S. taxpayers. It reports income, deductions, and credits to determine the tax liability.
Form W-2: Employers issue this form to report wages paid and taxes withheld for their employees. It is crucial for accurately reporting income on the Form 1040.
Form 1099: Various types of 1099 forms report income received from sources other than employment, such as freelance work or interest income. They are essential for reporting non-wage income.
Form 4868: This is the Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. It provides an extension for filing but does not extend the time to pay any taxes owed.
Form 8889: Used by taxpayers with Health Savings Accounts (HSAs), this form reports contributions and distributions, which can impact tax calculations and deductions.
Form 8862: This form is the Information to Claim Certain Credits After Disallowance. It is necessary for taxpayers who have previously had their claims for certain credits disallowed and wish to claim them again.

Understanding these documents and their purposes can significantly streamline the tax filing process. It is crucial to gather all necessary forms to ensure compliance with IRS regulations and to facilitate a successful electronic filing experience.

Similar forms

The IRS Form 8879, known as the e-file Signature Authorization, allows taxpayers to authorize an electronic return. This form is particularly important for those who wish to file their taxes electronically but want to maintain a level of security and verification. Similar to the 8879, the Form 8453 serves as an alternative for taxpayers who file electronically but need to submit certain paper documents. It acts as a cover sheet, ensuring that the IRS receives all necessary information while allowing for electronic submission.

Another document akin to Form 8879 is the Form 4868, which is the Application for Automatic Extension of Time to File. While 8879 deals with authorizing electronic filing, Form 4868 provides taxpayers with an additional six months to submit their tax returns. Both forms facilitate the filing process, but they serve different purposes—one for authorization and the other for extension.

Form 1040, the U.S. Individual Income Tax Return, is also related to Form 8879. The 1040 is the primary form used by individuals to report their income and calculate their tax liability. When filing electronically, the 8879 is used to authorize the submission of this form. Thus, they work in tandem, with the 8879 ensuring the electronic return is officially approved.

Form 8821, the Tax Information Authorization, shares similarities with Form 8879 in that it allows taxpayers to designate someone to receive confidential tax information. While 8879 focuses on authorizing electronic filing, 8821 is about granting access to tax data. Both forms enhance communication between taxpayers and the IRS but serve distinct functions.

Form 2848, the Power of Attorney and Declaration of Representative, is another document that parallels Form 8879. It permits taxpayers to appoint someone to represent them before the IRS. Like 8879, which authorizes electronic filing, Form 2848 provides a mechanism for taxpayers to manage their tax affairs through a representative. Both forms emphasize the importance of authorization in the tax process.

Form 8962, the Premium Tax Credit, is also relevant. This form is used to reconcile the premium tax credit for individuals who purchased health insurance through the Marketplace. While it does not directly authorize electronic filing, it is often submitted alongside Form 8879 when filing electronically. Both forms are integral to ensuring compliance with tax obligations related to health care.

Form 8888, the Allocation of Refund, is another document that shares a connection with Form 8879. This form allows taxpayers to direct their tax refunds to multiple accounts or purchase U.S. Savings Bonds. When filing electronically, the 8879 is necessary to authorize the submission of Form 8888, illustrating how these documents interact during the filing process.

Form 8862, the Information to Claim Earned Income Credit After Disallowance, is also similar. This form must be filed by taxpayers who have previously been denied the Earned Income Tax Credit (EITC) and wish to claim it again. When submitting electronically, the 8879 is required for authorization, demonstrating the interconnectedness of these forms in the context of tax credits.

Finally, Form 8889, which is used for Health Savings Accounts (HSAs), also relates to Form 8879. Taxpayers who contribute to HSAs must report these contributions and distributions on Form 8889. When filing electronically, the 8879 is necessary to authorize the submission of this form, showcasing the collaborative nature of these tax documents in the electronic filing landscape.

Dos and Don'ts

When filling out the IRS 8879 form, it's important to follow some basic guidelines to ensure everything goes smoothly. Here’s a helpful list of things to do and avoid.

Do double-check your personal information for accuracy.
Do ensure that the form is signed by the taxpayer and the preparer.
Do keep a copy of the completed form for your records.
Do read all instructions carefully before filling out the form.
Don't leave any required fields blank.
Don't forget to file your tax return after submitting the form.

Following these guidelines can help you avoid common mistakes and make the process easier. Take your time, and don’t hesitate to ask for help if you need it.

Misconceptions

The IRS 8879 form, also known as the e-file Signature Authorization, is often misunderstood. Here are eight common misconceptions about this important document:

It is only for businesses.
Many people believe that the IRS 8879 form is exclusively for business entities. In reality, both individual taxpayers and businesses can use this form to authorize e-filing of their tax returns.
It replaces the actual tax return.
Some think that submitting the IRS 8879 form means they do not need to file their tax return. This is incorrect; the form is merely a signature authorization and does not replace the tax return itself.
It must be filed with the IRS.
There is a common belief that the IRS 8879 form needs to be submitted to the IRS. However, it is not sent to the IRS; it is retained by the tax preparer as proof of authorization.
It can be signed electronically by anyone.
While the form allows for electronic signatures, only the taxpayer or the authorized representative can sign it. This ensures that the right person is giving consent for the e-filing.
It is only necessary for e-filing.
Some individuals think that the IRS 8879 form is only needed for e-filing. In fact, it is a crucial part of the e-filing process, but it does not apply to paper filers.
It is a complicated form.
Many believe that the IRS 8879 form is difficult to understand. In truth, it is straightforward and designed to be user-friendly, with clear instructions on how to complete it.
It is not important.
Some may underestimate the significance of the IRS 8879 form. However, it serves a vital purpose by ensuring that the taxpayer has authorized the e-filing, which helps prevent fraud.
Once signed, it cannot be changed.
There is a misconception that once the IRS 8879 form is signed, it cannot be modified. If there are changes to the tax return after signing, a new form can be generated and signed to reflect those updates.

Understanding these misconceptions can help taxpayers navigate the e-filing process more effectively and ensure compliance with IRS requirements.

Key takeaways

The IRS 8879 form, also known as the IRS e-file Signature Authorization, plays a crucial role in the electronic filing process for individual tax returns. Here are some key takeaways regarding its use and completion:

Purpose of the Form: The IRS 8879 allows taxpayers to authorize an e-file provider to submit their tax return electronically on their behalf.
Signature Requirement: Taxpayers must sign the form to confirm that the information provided in their tax return is accurate and complete.
Filing Deadlines: The form should be completed and signed before the e-file provider submits the tax return to ensure compliance with IRS deadlines.
Retention of the Form: Taxpayers should keep a copy of the signed IRS 8879 for their records, as it serves as proof of authorization.
Electronic Signature: The form allows for electronic signatures, making the process more efficient and convenient for both taxpayers and tax professionals.