Form 8879: IRS e-File Signature Authorization
Form 8879, titled "IRS e-file Signature Authorization," is a document used by taxpayers in the United States to authorize the electronic filing (e-filing) of their federal tax returns. It serves as a declaration and signature authorization for returns submitted through an Electronic Return Originator (ERO), such as tax preparation software or a professional tax preparer.
When is Form 8879 Used?
You typically need to complete Form 8879 in two specific scenarios:
Practitioner PIN Method: If your ERO uses the Practitioner PIN method for e-filing, you'll need to fill out Form 8879. This method involves the ERO having a special PIN that they use to electronically sign your return on your behalf.
Taxpayer-Authorized PIN: If you authorize your ERO to enter or generate a Personal Identification Number (PIN) for your e-filed return, Form 8879 is required. This PIN acts as your electronic signature on the return.
What Forms Does Form 8879 Apply To?
Form 8879 is used for authorizing the e-filing of original and amended tax returns for specific forms, including:
- Form 1040: Individual Income Tax Return
- Form 1040-SR: U.S. Tax Return for Seniors
- Form 1040-NR: U.S. Nonresident Alien Income Tax Return
- Form 1040-SS: U.S. Self-Employment Tax Return
- Form 1040-X: Amended U.S. Individual Income Tax Return
ERO and Taxpayer Responsibilities for Form 8879
What EROs Need to Do:
Fill Out Basic Information: Start by entering the taxpayer's name(s) and Social Security number(s) at the top of Form 8879. For Form 1040-SS filers, leave specific lines blank (1-3 and 5).
Complete Part I: Use the amounts (including zeros where applicable) from the taxpayer's return to complete Part I of the form.
Handle the PIN: If authorized by the taxpayer, the ERO can enter or generate a PIN for them. This PIN goes in the designated boxes of Part II.
Authorization Signature: If the ERO is authorized to handle the PIN, they should enter their firm name (not the individual preparer's name) on the authorization line in Part II.
Provide Form 8879: The ERO must deliver Form 8879 to the taxpayer. This can be done in various ways, including hand delivery, mail, email, or online methods.
Record Submission ID: After filing the return, the ERO needs to record the 20-digit Submission Identification Number (SID) assigned to it. Alternatively, they can associate Form 9325 (Acknowledgement for e-filers) with Form 8879. If using Form 9325, it doesn't need to be physically attached but should be kept for record-keeping purposes according to IRS guidelines (see Pub. 4164 for details).
Important Note for EROs: You cannot electronically transmit the tax return until you receive the completed and signed Form 8879 from the taxpayer.
What Taxpayers Need to Do:
Review and Verify: Carefully review your prepared tax return, including the direct deposit information, to ensure accuracy.
Choose Your PIN Option: In Part II, check the appropriate box to indicate whether you want the ERO to handle your PIN or if you'll enter it yourself.
Provide or Verify PIN: If the ERO enters your PIN, provide or verify the five-digit PIN (it cannot be all zeros).
Sign and Date: Sign and date Form 8879 with a handwritten signature or an electronic signature if your software supports it.
Return the Form: Get the completed Form 8879 back to your ERO using any of the methods mentioned earlier (hand delivery, mail, email, etc.). Remember, your return cannot be filed until the ERO receives your signed form.