Article Guide
The IRS 8879 form, officially known as the "IRS e-file Signature Authorization," plays a crucial role in the electronic filing process for individual tax returns. Millions of taxpayers file their returns electronically each year, and the 8879 form serves as a declaration of consent, allowing tax professionals to submit returns on behalf of their clients. This two-page document includes essential information such as the taxpayer's personal details, the return's summary, and a signature line confirming the taxpayer's agreement. Completing the form accurately is vital, as it ensures the authenticity of the e-filed return and complies with IRS regulations. Moreover, the IRS 8879 facilitates faster processing times since electronic submissions can be reviewed and accepted much quicker than paper filings. Understanding the significance of this form can simplify the tax preparation experience, ensuring that everything is in order before submission.
Form Sample
Form 8879
Department of the Treasury Internal Revenue Service
IRS
ERO must obtain and retain completed Form 8879.
Go to www.irs.gov/Form8879 for the latest information.
OMB No.
2019
Submission Identification Number (SID)
F
Taxpayer’s name |
|
Social security number |
|||||
|
|
|
|
|
|
|
|
Spouse’s name |
|
|
Spouse’s social security number |
||||
|
|
|
|
|
|
||
Part I |
|
Tax Return Information — Tax Year Ending December 31, 2019 (Whole dollars only) |
|
|
|||
1 |
Adjusted gross income (Form 1040 or |
. . . . . . . |
1 |
|
|||
2 |
Total tax (Form 1040 or |
. . . . . . . |
2 |
|
|||
3 |
Federal income tax withheld from Forms |
|
|
||||
|
line 62a) |
. . . . . . . |
3 |
|
|||
4 |
Refund (Form 1040 or |
4 |
|
||||
5 |
Amount you owe (Form 1040 or |
. . . . . . . |
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 my electronic individual income tax return and accompanying schedules and statements for the tax year ending December 31, 2019, and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amounts in Part I above are the amounts from my electronic income tax return. 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
Taxpayer’s PIN: check one box only |
|
|
|
|
|
|
||
|
|
|
|
|
|
|||
I authorize |
|
|
to enter or generate my PIN |
|
|
|
|
|
|
ERO firm name |
|
Enter five digits, but |
|||||
signature on my tax year 2019 electronically filed income tax return. |
|
don’t enter all zeros |
||||||
|
|
|
|
|
|
|||
as my
I will enter my PIN as my signature on my tax year 2019 electronically filed income tax return. 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 |
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
||||
I authorize |
|
|
to enter or generate my PIN |
|
|
|
|
|
||
|
|
ERO firm name |
|
|
Enter five digits, but |
|||||
signature on my tax year 2019 electronically filed income tax return. |
|
|
don’t enter all zeros |
|||||||
|
|
|
|
|
|
|
||||
as my
I will enter my PIN as my signature on my tax year 2019 electronically filed income tax return. 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.
Spouse’s signature |
Date |
|
Practitioner PIN Method Returns |
Part III Certification and Authentication — Practitioner PIN Method Only
ERO’s EFIN/PIN. Enter your
Don’t enter all zeros
I certify that the above numeric entry is my PIN, which is my signature for the tax year 2019 electronically filed income tax return 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
ERO’s signatureDate
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 (2019) |
Form 8879 (2019) |
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.
Purpose of Form
Form 8879 is the declaration document and signature authorization for an
F |
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, |
|
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 2019 tax return. Form
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
You must receive the completed F! 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 2019 refund if it has been at least 72 hours since the IRS acknowledged receipt of your
•Go to www.irs.gov/Refunds.
•Call
•Call
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.
•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
•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
•Go to www.irs.gov/Efile for the latest information.
Document Specifications
| Fact Name | Description |
|---|---|
| Purpose | The IRS Form 8879 is used to authorize the electronic filing of an individual's tax return by a Paid Preparer. |
| Signature Requirement | This form requires the taxpayer's signature to confirm that they are aware of the file status and accuracy of the return. |
| Filing Deadline | Taxpayers must sign and submit Form 8879 along with their electronic tax return by the tax filing deadline, typically April 15th. |
| Record Keeping | Taxpayers should keep a copy of Form 8879 for their records. It's important in case of future inquiries by the IRS. |
| State-Specific Forms | Some states have their own version of a form similar to IRS 8879 for electronic filing. Always check state laws for specific requirements. |
Steps to Filling Out IRS 8879
After completing the IRS 8879 form, you will need to sign and submit it along with your tax return. Ensure all information is accurate to avoid any delays or issues with your filing. Follow these steps to fill out the form correctly.
- Start by entering your name in the designated area. Make sure it matches the name on your tax return.
- Provide your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) in the next field. Double-check for accuracy.
- Fill in your spouse's name and SSN if you're filing jointly.
- Locate the part of the form that requests the tax year. Write in the relevant year for which you are filing your taxes.
- Understand the next section that pertains to the self-select PIN. You may choose a 5-digit number to serve as your signature. Make sure it's easy to remember.
- Read through the authorization statements carefully. Your signature certifies that the information is true, correct, and complete.
- Sign and date the form where indicated. If filing jointly, your spouse also needs to sign and date it.
- Finally, submit the signed IRS 8879 form to your tax preparer or include it with your filed tax return. Follow your preparer's instructions on how to do this.
More About IRS 8879
What is IRS Form 8879?
IRS Form 8879, also known as the "IRS e-file Signature Authorization," is a form used by taxpayers to authorize an electronic tax return. This form ensures that the taxpayer gives permission for their tax preparation and filing process to proceed electronically. Essentially, it serves as a signature for situations where a traditional pen-and-paper signature isn’t feasible.
Who needs to use Form 8879?
If you’re filing your taxes electronically through a tax professional or tax software, you will typically need to complete Form 8879. This includes both individuals and businesses. The form is especially important for those who prefer to have a signature authorization without the hassle of mailing in a physical signature.
How do I complete Form 8879?
Completing Form 8879 involves several steps. First, your tax preparer will fill out some sections of the form with your identification details. You will also need to review the information carefully. Finally, you will sign the form electronically or manually, depending on your chosen method. Once signed, it then authorizes your preparer to e-file on your behalf.
Is Form 8879 required for everyone?
Not everyone is required to use Form 8879. If you file your taxes on paper and do not use e-filing, you will not need this form. However, anyone who opts for electronic filing—especially through a preparer—will need to include it to validate the submission properly.
What information do I need to provide on Form 8879?
You will be required to provide personal information such as your name, Social Security Number, and the details of your tax return. Additionally, you’ll find sections that require information about your tax preparer. Make sure to double-check the accuracy of all data before signing the form.
How is Form 8879 submitted?
After completing and signing Form 8879, your tax preparer will typically submit it electronically along with your tax return. It’s essential that this form be retained by the preparer as part of their records, even though you do not have to submit it directly to the IRS.
Can I change my mind after signing Form 8879?
Once you sign Form 8879, you authorize your tax preparer to file your return electronically. However, if you wish to make changes after signing, you should communicate with your preparer immediately. They can guide you on the steps to take, including whether a new form needs to be filled out or if adjustments can be made without issue.
What happens if I don’t sign Form 8879?
If you fail to sign Form 8879 when required, your tax return cannot be filed electronically. This could lead to delays in processing your return and possibly result in penalties if deadlines are missed. It’s essential to address this form promptly to ensure a smooth filing process.
How long do I need to keep Form 8879?
It's recommended that you retain a copy of Form 8879 for at least three years from the date you e-file your tax return. This is important for potential audits or in case the IRS requests verification of your filing. Always err on the side of caution and keep all tax-related documents organized and secure.
Common mistakes
When completing the IRS Form 8879, there are several common mistakes that individuals often make. Below is a list of these errors:
- Failing to sign and date the form.
Both the taxpayer and the preparer must provide signatures and dates to validate the form.
- Incorrect Social Security Numbers (SSNs).
Double-check that all SSNs are entered correctly and are associated with the right individuals.
- Missing or incorrect references to the e-filed tax return.
Ensure that the form accurately references the return it supports.
- Not providing complete information on the preparer.
The preparer's details, including their signature and PTIN (Preparer Tax Identification Number), should be included.
- Using a different name than the one filed with the IRS.
The name should match the name linked to the SSN.
- Overlooking the number of returns filed.
Any e-filed return should match the number of times the form is submitted.
- Submitting the form without verifying all entries.
Reviewing the entire form before submission can prevent small mistakes from causing big problems.
By avoiding these common pitfalls, you can ensure a smoother filing process and reduce the risk of complications with your tax return.
Documents used along the form
The IRS Form 8879, known as the "IRS e-file Signature Authorization," is essential for taxpayers who wish to electronically file their tax returns. This form allows a taxpayer to authorize an Electronic Return Originator (ERO) to file their tax return electronically on their behalf. It ensures that the taxpayer's signature is valid, thereby streamlining the e-filing process. Here are other forms and documents that often accompany Form 8879 during tax filing:
- Form 1040: This is the standard individual income tax return form used by U.S. taxpayers. It reports income, deductions, and credits to calculate the tax liability.
- Form W-2: Employers use this form to report wages paid to employees and the taxes withheld from them. It is critical for accurately reporting income on the 1040.
- Schedule A: This document is utilized by taxpayers who choose to itemize deductions rather than take the standard deduction. It lists eligible expenses such as mortgage interest and medical costs.
- Schedule C: Sole proprietors use this form to report income and expenses related to their business. It is vital for calculating profit or loss from self-employment activities.
- Form 1099: Various types of 1099 forms report income received from sources other than wages, salaries, or tips. This includes freelance work or interest income from banks.
- Form 8862: Taxpayers who have previously been denied the Earned Income Tax Credit (EITC) must use this form to reapply. It verifies eligibility and ensures compliance with tax laws.
- Form 8962: This form is used to determine eligibility for the Premium Tax Credit, which helps with health insurance premiums. It is essential for those who purchased coverage through the Healthcare Marketplace.
These documents often work in conjunction with Form 8879 to ensure that a taxpayer's e-filing process is complete and compliant. Having all necessary forms on hand can help avoid delays and complications when filing taxes electronically.
Similar forms
The IRS Form 1040, known as the U.S. Individual Income Tax Return, is similar to Form 8879 as both are essential for individual taxpayers. Form 1040 is the primary document used for filing a yearly income tax return with the IRS. Where Form 8879 serves as an e-file signature authorization, Form 1040 includes all relevant income, deductions, and tax credits that taxpayers must report. Taxpayers must complete both forms to submit an accurate electronic tax return.
Form 8862, titled Application for Renewal of Credit, is comparable to Form 8879 in that it also deals with the verification process regarding tax credits. While Form 8879 is utilized to confirm a taxpayer’s intent to e-file with an authorized tax professional, Form 8862 is specifically used to claim certain tax credits after they have been previously denied. Both documents ensure that taxpayers provide necessary information to the IRS to substantiate their claims and authorizations.
Form 8453, the U.S. Individual Income Tax Transmittal for an IRS e-file Return, shares similarities with Form 8879 as both are utilized to support the electronic filing of tax returns. Form 8453 serves as a cover sheet for e-filed returns, allowing taxpayers to submit certain supporting documents. The information on Form 8453 must match what is submitted electronically, similar to how Form 8879 requires taxpayer verification for e-filing, making both forms vital for accurate submission.
Form 4506-T, Request for Transcript of Tax Return, is also relevant in the context of tax documentation. This form allows taxpayers to request tax return transcripts from the IRS, which can be important for verification. While Form 8879 is a declaration for e-filing, Form 4506-T is used to obtain prior tax information, thereby assisting taxpayers or authorized representatives in managing tax obligations and ensuring compliance with federal requirements.
Form 8821, Tax Information Authorization, has a similar purpose in allowing specific individuals access to confidential tax information. While Form 8879 authorizes the e-filing process, Form 8821 provides permission for third parties to review a taxpayer's information. This document is necessary for ensuring that financial and tax matters are managed efficiently, allowing authorized professionals to assist with accurate completion and filing.
Form 1040-SR, which is the U.S. Tax Return for Seniors, mirrors Form 8879 in its role in the e-filing process. Both forms cater specifically to tax situations—Form 1040-SR is designed for older taxpayers and can include similar deductions and credits as the standard Form 1040. When used alongside Form 8879, it further ensures that the additional requirements for senior taxpayers are appropriately handled in electronic submissions.
Lastly, Form 2120, the Multiple Support Declaration, aligns with Form 8879 by providing a declaration regarding dependency claims. While Form 8879 acts as an authorization for electronic signatures, Form 2120 serves as an agreement among multiple individuals who provide financial support for a dependent. Both documents illustrate the need for clear statements and consents in one's tax matters, ensuring compliance and accuracy in reporting.
Dos and Don'ts
When filling out the IRS 8879 form, it is important to adhere to certain guidelines to ensure accuracy and compliance. Below is a list of nine things you should and shouldn't do.
- Do review all information for accuracy before submission.
- Don't ignore the signature requirement; both the taxpayer and the preparer must sign.
- Do double-check the Social Security Number to avoid errors.
- Don't leave any fields blank; fill in all required sections.
- Do ensure the form is dated properly after all signatures have been added.
- Don't submit the form without confirming that tax calculations are correct.
- Do keep a copy of the signed IRS 8879 form for your records.
- Don't forget to communicate with your tax preparer about any discrepancies.
- Do file the form electronically if that option is available.
Misconceptions
The IRS Form 8879, also known as the "IRS e-file Signature Authorization," often comes with several misconceptions. Understanding these can help taxpayers ensure they are using the form correctly.
- Only businesses need Form 8879. Many individuals believe this form is solely for business tax returns. However, it is used for both personal and business tax returns when e-filing.
- Filing Form 8879 is optional. Some taxpayers think they can skip this form altogether. It is actually required if you choose to e-file and want to authorize a tax professional to submit the return on your behalf.
- Form 8879 requires a physical signature. There is a misconception that taxpayers must sign the form with a pen. Electronic signatures are accepted, making the filing process smoother.
- The form is only for the first-time e-filers. Some believe that the form is only necessary for first-time users of e-filing. In reality, it is needed for each e-filed return where an authorized signer is involved.
- You can send Form 8879 separately from your tax return. There is confusion about whether the form can be submitted separately. Form 8879 must be kept with your tax records and not submitted to the IRS; it supports the e-filing process.
- Form 8879 is not needed if using tax software. Many users think that tax software eliminates the need for this form. In truth, the software often incorporates the requirement for Form 8879 as part of the e-filing process.
- Once authorized, my tax pro can file anything. Taxpayers may misunderstand the scope of authorization. While Form 8879 allows a tax pro to e-file for that tax year, it does not grant them permission to file future returns or alter existing authority.
- Form 8879 does not impact my refund. There is a common belief that this form has no bearing on the refund amount. While it does not affect the refund itself, it is critical for successfully e-filing the return.
- All states recognize Form 8879. Some people think this form is universally recognized across all states. However, state tax regulations vary, and some states have their own e-file authorization requirements.
- Form 8879 is only for individual returns. Many wrongly assume this form only applies to personal tax filings. It is also utilized for various business structures, including corporations and partnerships.
Key takeaways
The IRS 8879 form, known as the e-file Signature Authorization, is an important document for taxpayers and tax professionals. Here are several key takeaways regarding its use and completion:
- Purpose of the Form: The IRS 8879 enables taxpayers to authorize an electronic return and signifies that the information provided is accurate and complete.
- Who Needs to Use It: Taxpayers who are e-filing their tax returns with the assistance of a paid tax preparer will typically need to fill out this form.
- Signature Requirements: Both the taxpayer and the paid preparer must provide their signatures on the IRS 8879 for the form to be valid.
- Filing Process: Once completed, the form should be kept in the taxpayer's records and not submitted to the IRS directly—it's for the preparer's use only.
- Deadline Awareness: Ensure to complete and sign the form before the tax return is submitted electronically, as it is a prerequisite for e-filing.
- Importance of Accuracy: Review all information for accuracy, as any discrepancies can lead to delays in processing your tax return.