The IRS 8879 form serves as an electronic signature authorization for taxpayers who opt for e-file. This crucial form allows taxpayers to authorize an electronic return originator to e-file their tax return with the IRS, essentially giving their digital seal of approval. For a smoother tax filing experience and to securely submit your taxes, consider the convenience of e-filing with the IRS 8879 form by clicking the button below.
Taxpayers seeking a convenient method to file their federal income tax electronically need to become acquainted with the IRS 8879 form. This essential document serves as an electronic signature authorization, allowing a taxpayer's tax preparer to e-file the tax return without requiring a physical signature. It plays a critical role in the e-filing process by verifying the taxpayer's identity and confirming their agreement with the submitted tax information. The form contains pertinent details such as the taxpayer's name, the tax year, and the specific tax return form number, along with the preparer's information. Additionally, it highlights the adjusted gross income and the taxpayer’s refund or amount owed, providing a clear snapshot of their fiscal responsibility for the year. Understanding the intricacies and proper use of the IRS 8879 form is fundamental for an efficient and secure tax filing experience, ensuring compliance with federal electronic filing guidelines. This digital approach not only streamlines the submission process but also significantly speeds up the refund receipt or payment of taxes due, making it a preferred choice for many.
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.
Filing your taxes digitally means using specific forms to authorize electronic filing. One such form is the IRS 8879 form. This document gives your tax preparer the go-ahead to file your income tax return to the IRS electronically. Understanding how to fill it out correctly is essential to ensure everything goes smoothly with your tax submission. Below are straightforward steps to guide you through the process of completing the form accurately.
After filling out and submitting the IRS 8879 form with your tax preparer, your part in the electronic filing process is complete. Your tax preparer will handle the submission of your tax return to the IRS. Ensure to keep a copy of the form for your records. This will be indispensable for verifying the authorization in case any issues arise with your return. Tax season can be a daunting time, but with the right preparation and understanding of the necessary forms, it can be manageable.
The IRS 8879 form, known as the IRS e-file Signature Authorization form, serves a crucial role in the tax filing process. It is used when taxpayers decide to e-file their federal income tax returns through a third party, such as a tax preparer. This form authorizes the tax preparer to enter the taxpayers' Electronic Filing Identification Numbers (EFIN) as a substitute for their handwritten signatures on the electronic tax return, confirming that the taxpayers have reviewed the return, agreed with its contents, and authorized its submission to the IRS electronically.
You will need to use the IRS 8879 form when you:
Filling out the IRS 8879 form involves a few key steps:
No, the IRS 8879 form is not the same as your tax return. Think of it as the key that allows your tax preparer to electronically submit your tax return to the IRS on your behalf. It does not replace the actual tax return forms, such as Form 1040, but rather, it authorizes the e-file process by verifying your consent to electronically transmit the return with your tax preparer’s assistance.
Typically, you do not need to send your completed IRS 8879 form to the IRS. Instead, you should return it to your tax preparer who will retain the form for their records. The tax preparer needs to keep the completed form for a minimum of three years, as it may be requested by the IRS to verify authorization for the electronic filing of your return. Always ensure to keep a copy for your personal records as well.
If you discover a mistake on the IRS 8879 form after submission, it's important to notify your tax preparer immediately. Depending on the nature of the mistake, your tax preparer may need to correct the error and have you sign a new IRS 8879 form, or they may advise further steps based on the specific error and IRS guidelines. Prompt action can help avoid potential processing delays or issues with your tax return.
Yes, the IRS allows taxpayers and tax preparers to use electronic signatures on the IRS 8879 form. This means you can sign the form digitally as part of the e-filing process, making it more convenient and faster than the traditional paper filing method. Ensure that your tax preparer offers this option and follows the IRS guidelines for electronic signatures to maintain the validity of your e-file authorization.
Not double-checking the Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). A single mistake in these numbers can lead to rejection by the IRS.
Overlooking the filing status. Choosing the wrong status affects tax liability and may lead to audits or penalties.
Incorrect income reporting. Every dollar of income must be reported accurately. Forgetting or misreporting can result in significant issues.
Failing to sign and date the form. An unsigned form is like not filing at all, leading to delays and possible late filing penalties.
Mixing up the tax year. Ensure the tax year on the form matches the year of filing to avoid processing errors.
Skipping or incorrectly entering direct deposit information. Errors here can delay refunds or cause them to be sent to the wrong account.
Ignoring the tax preparer’s section if someone else prepared the return. This includes not reviewing their entries or forgetting their signature and PTIN (Preparer Tax Identification Number).
Additionally, common oversights include:
Neglecting to review the entire form for completeness and accuracy.
Using outdated information for address, name, or filing status.
Forgetting to update the form if making amendments to the return after initial completion.
Attention to detail and thorough review cannot be overstated when dealing with IRS forms. Small errors can result in unnecessary delays, audits, and penalties. Always ensure all information is current, accurate, and double-checked before submission.
When filing taxes, the IRS 8879 form is commonly known as the IRS e-file Signature Authorization form. It's used by taxpayers who are e-filing their tax returns with a tax professional, allowing the tax preparer to enter an electronic signature on behalf of the taxpayer. However, signing and submitting IRS Form 8879 is often just one step in a series of necessary actions during tax season. To ensure a smooth and complete tax filing process, here is a list of other forms and documents that are frequently used alongside the IRS 8879 form.
These forms together paint a complete picture of an individual's fiscal year, contributing to the accuracy of the tax return. It’s important to consider each relevant document to ensure compliance with tax laws and to optimize one's tax situation. Accurate and thorough completion of these forms, alongside the IRS 8879 form, can help streamline the tax filing process, possibly leading to better outcomes in terms of refunds or minimized liabilities.
IRS 1040 Form: Similar to the IRS 8879, the 1040 Form is a foundational document for most individuals filing their annual income taxes in the United States. It collects the taxpayer's income, calculates the tax due or refund owed, and determines eligibility for deductions and credits. The 8879 serves as an authorization form allowing tax professionals to e-file the 1040 form, among others.
IRS 7004 Form: This form is an Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Like the 8879, it is related to tax filing procedures but is used by businesses seeking more time to file their tax documents. Both forms play crucial roles in managing filing deadlines, though for different audiences and purposes.
IRS 4868 Form: Similar to the 7004 but for individuals, the 4868 Form is an Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. It shares the purpose of managing filing deadlines with the 8879. While the 4868 extends the time a taxpayer has to submit their 1040 form, the 8879 authorizes electronic filing of the already prepared tax documents.
IRS 2848 Form: The Power of Attorney and Declaration of Representative form allows taxpayers to authorize an individual, usually a tax professional, to represent them before the IRS. Similar to the 8879, the 2848 form is about granting specific permissions related to tax matters, though 2848 encompasses representation for a broader range of activities beyond filing.
IRS 8821 Form: Tax Information Authorization form permits individuals or organizations to designate a third party to receive and inspect confidential tax documents. While the 8879 form focuses on e-filing authorization, the 8821 is about sharing tax information, showcasing how the IRS provides mechanisms for different aspects of tax representation and processing.
IRS 941 Form: This document is used by employers to report quarterly federal tax returns, including withheld income tax, and Social Security and Medicare taxes. Although its primary function is distinct from the 8879, it illustrates the breadth of IRS forms dedicated to various tax-related declarations, including employment taxes, income taxes, and authorization of electronic filings.
IRS 1099 Form: A series of documents that report various types of income from non-employment sources, such as independent contractor earnings, dividends, and interest. It connects to the 8879 by being part of the tax reporting ecosystem, where the 8879 form enables electronic filing of tax documents that might include information reported on various 1099 forms.
IRS 1120 Form: The U.S. Corporation Income Tax Return is used by corporations to report their income, gains, losses, deductions, credits, and to calculate their federal income tax liability. It is another example of IRS forms for tax reporting and liability calculation. The 8879 form can be involved in e-filing tax documents for corporations that submit the 1120 form.
IRS 2555 Form: Used to report Foreign Earned Income, this form is for U.S. citizens or resident aliens earning income in foreign countries. It highlights the international aspect of tax reporting and the broad scope of circumstances under which U.S. taxpayers must file. Similar to reports generated by the 2555, those filings can be electronically submitted with the authorization provided by the IRS 8879 form.
The IRS 8879 form is a critical document that authorizes an electronic filing of a tax return. While filling it out, it's essential that taxpayers follow specific steps to ensure accuracy and adherence to IRS guidelines. Here are key dos and don'ts to guide you through the process:
Do:
Don't:
The IRS 8879 form, often misunderstood, plays a crucial role in the tax filing process. Let’s dispel some common misconceptions about this form to provide clarity and understanding.
Only for Electronic Filers: Many believe that IRS Form 8879 is solely for those who file their taxes electronically. While it primarily serves as an electronic signature authorization form for e-filed returns, its usage underscores the taxpayer’s affirmation of the information irrespective of the filing method.
Doesn’t Require Taxpayer Review: Another misconception is that once a tax preparer completes your taxes, you don't need to review Form 8879. However, this form necessitates that the taxpayer review their return information for accuracy before signing, ensuring that they agree with the submitted details.
Signature Not Important: Some people underestimate the importance of their signature on Form 8879, considering it a mere formality. Contrary to this belief, the signature legally binds the taxpayer, confirming the accuracy of the tax return information provided to the IRS.
Instant Processing by the IRS: There is a common belief that once Form 8879 is submitted, the IRS immediately processes the tax return. In truth, submission of Form 8879 to the IRS doesn't guarantee instant processing; it begins their review process, which can take time.
One Form Fits All: People often think one version of Form 8879 covers all tax scenarios. However, different variants, such as the 8879-EO for exempt organizations or the 8879-S for S corporation returns, address specific filing circumstances.
Preparer’s Signature Not Required: It’s a common misperception that only the taxpayer’s signature is necessary on Form 8879. Tax preparers also need to sign the form, attesting to the fact that they have the authorization to file the return electronically on behalf of the taxpayer.
Can Be Filed Separately: Some believe that Form 8879 can be filed independently of the tax return. Actually, it does not get filed with the IRS at all. It is kept on file by the tax preparer for a specified period, in case of any future inquiries or audits.
Unnecessary for Amended Returns: Many taxpayers think that if they amend a return, they don't need to complete a new IRS Form 8879. However, if the amendment is filed electronically, a new Form 8879 is required to authorize the e-filing of the amended return.
Electronic Signature Not Acceptable: A prevalent misconception is that electronic signatures are not acceptable on Form 8879. The IRS does accept electronic signatures on this form, aligning with technological advancements and making the filing process more convenient.
Yearly Filing Not Necessary: Some taxpayers believe once they sign Form 8879, they don’t need to sign it again for future tax years. Each tax year’s return requires a separate Form 8879 to authorize the electronic filing, ensuring that each year's submission is valid and authorized.
The IRS 8879 form is an essential document for taxpayers who opt for electronic filing of their tax returns through a tax preparer. Understanding how to properly fill out and utilize this form ensures a smooth process for electronically submitting tax returns. Below are six key takeaways regarding the IRS 8879 form:
Proper completion and handling of the IRS 8879 form are integral to the electronic filing process. Taxpayers should ensure that they are familiar with the form's requirements and maintain a copy for their records, adhering to IRS rules and regulations. By doing so, taxpayers can help safeguard their personal information and ensure a smoother tax filing experience.
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