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The IRS 8879 form plays a crucial role in the electronic filing process for individual tax returns, specifically for taxpayers who have chosen to e-file their returns through a tax professional. This form serves as an e-file signature authorization, allowing taxpayers to confirm their agreement with the information submitted on their tax return. By signing the IRS 8879, individuals provide their consent for their tax preparer to electronically file their return on their behalf. The form includes essential details such as the taxpayer's name, Social Security number, and the tax year for which the return is being filed. Additionally, it outlines the responsibilities of both the taxpayer and the tax preparer, ensuring that both parties understand their roles in the filing process. It is important to note that the IRS 8879 does not serve as a tax return itself; rather, it is a supporting document that facilitates the electronic submission of the actual tax return. Understanding the significance of this form can help taxpayers navigate the complexities of e-filing while ensuring compliance with IRS regulations.
Key takeaways
The IRS 8879 form, also known as the "IRS e-file Signature Authorization," is essential for taxpayers who want to e-file their federal tax returns. Here are key takeaways to keep in mind when using this form:
- The form authorizes an electronic return originator (ERO) to file your tax return electronically on your behalf.
- It requires your signature, which can be provided electronically, confirming that the information on your tax return is accurate.
- Taxpayers must provide their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) on the form.
- Both spouses must sign the form if filing jointly; both signatures are necessary for e-filing.
- The form must be submitted after the tax return is completed but before the return is filed electronically.
- Keep a copy of the signed IRS 8879 form for your records, as it serves as proof of authorization.
- Filing deadlines apply, so ensure the form is submitted on time to avoid delays in processing your return.
- Check for any errors on the form, as inaccuracies can lead to complications with your tax return.
- If using a tax professional, ensure they explain the form and its implications clearly before signing.
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Documents used along the form
The IRS Form 8879, also known as the e-file Signature Authorization, plays a crucial role in the electronic filing of tax returns. It allows taxpayers to authorize their tax preparers to file their returns electronically on their behalf. However, several other forms and documents often accompany this form to ensure a smooth and compliant filing process. Below is a list of these essential documents.
- 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 for the year.
- Form W-2: Employers provide this form to employees, detailing the wages earned and taxes withheld during the year. It is crucial for accurately reporting income on the tax return.
- Form 1099: Various types of this form report income received from sources other than employment, such as freelance work or investment income. Taxpayers must include this income when filing their returns.
- Employee Availability Form: This form assists employers in managing staff schedules by gathering employees' work availability, facilitating better shift planning and accommodating personal commitments. More information can be found on the Employee Availability Form.
- Form 4868: This is the application for an automatic extension of time to file a U.S. individual income tax return. It allows taxpayers extra time to file their returns, although any taxes owed must still be paid by the original deadline.
- Form 8888: This form allows taxpayers to request that their tax refund be split into multiple accounts or used for different purposes, such as savings or paying off debts.
Understanding these forms and documents can significantly enhance the efficiency of the tax filing process. Each serves a unique purpose and contributes to a complete and accurate tax return, ensuring compliance with IRS regulations.
Dos and Don'ts
When filling out the IRS 8879 form, it is essential to be diligent and accurate. Here are five important do's and don'ts to keep in mind:
- Do ensure that all personal information is correct, including your name, Social Security number, and address.
- Do review the completed tax return thoroughly before signing the form.
- Do keep a copy of the signed IRS 8879 form for your records.
- Don't forget to sign and date the form; an unsigned form will not be accepted.
- Don't provide false information; doing so can lead to serious penalties.
Common mistakes
The IRS Form 8879, known as the "IRS e-file Signature Authorization," is a crucial document for taxpayers who choose to file their tax returns electronically. However, many individuals encounter pitfalls when completing this form. Understanding these common mistakes can help ensure a smoother filing process.
One frequent error is providing incorrect personal information. Taxpayers sometimes miswrite their Social Security numbers or fail to double-check their names against official documents. Such inaccuracies can lead to delays or complications in processing the tax return. Always verify that the information matches what the IRS has on file.
Another mistake involves the signature. The form requires a signature from the taxpayer, and some individuals overlook this essential step. Without a signature, the IRS will not accept the form, which can lead to issues with the electronic filing of the return. Remember, the signature signifies that the taxpayer agrees to the information provided.
People also often neglect to check the box indicating whether they are filing jointly or separately. This selection is important as it affects the tax calculation and the overall filing status. Omitting this detail can cause confusion and may result in the IRS rejecting the return.
In addition, some taxpayers fail to read the instructions carefully. The IRS provides guidelines for completing the form, but these can be overlooked. Taking the time to read through the instructions can prevent misunderstandings and ensure that all required fields are filled out correctly.
Another common oversight is not keeping a copy of the completed form. After submission, it is beneficial to retain a copy for personal records. This practice can be invaluable in case of future audits or inquiries from the IRS.
People sometimes forget to include their tax preparer's information if they are using one. The form requires the preparer's signature and details if a professional is involved in the filing process. Omitting this information can lead to complications and may delay the processing of the return.
Lastly, a significant mistake is not filing the form in a timely manner. The IRS has deadlines for submitting Form 8879, and missing these deadlines can result in penalties or delays in processing the return. It's essential to stay aware of these deadlines to avoid unnecessary issues.
File Characteristics
| Fact Name | Description |
|---|---|
| Purpose of Form | The IRS 8879 form is used to authorize an electronic return originator (ERO) to file a taxpayer's federal income tax return electronically. |
| Who Must Sign | Both the taxpayer and the ERO must sign the form. This signature confirms that the taxpayer agrees to the electronic filing and that the information provided is accurate. |
| Retention Requirement | The ERO is required to keep the signed IRS 8879 form for three years from the date the return is filed. This is important for record-keeping and potential audits. |
| State-Specific Forms | Some states have their own versions of the IRS 8879 form. For example, California uses Form FTB 8453, governed by California Revenue and Taxation Code Section 18621. This ensures compliance with state tax filing requirements. |
Form Sample
Form 8879
(Rev. January 2021)
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.
Submission Identification Number (SID)
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Taxpayer’s name |
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Social security number |
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Spouse’s name |
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Spouse’s social security number |
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Part I |
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Tax Return Information — Tax Year Ending December 31, |
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(Enter |
year you are authorizing.) |
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Enter whole dollars only on lines 1 through 5. |
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Note: Form |
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Adjusted gross income |
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Total tax |
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Federal income tax withheld from Form(s) |
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Amount you want refunded to you |
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Amount you owe |
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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
Taxpayer’s PIN: check one box only |
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I authorize |
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to enter or generate my PIN |
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Enter five digits, but |
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ERO firm name |
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don’t enter all zeros |
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signature on the income tax return (original or amended) I am now authorizing. |
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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 ▶ |
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Date ▶ |
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Spouse’s PIN: check one box only |
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I authorize |
to enter or generate my PIN |
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ERO firm name |
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Enter five digits, but |
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signature on the income tax return (original or amended) I am now authorizing. |
don’t enter all zeros |
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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.
Spouse’s signature ▶ |
Date ▶ |
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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 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
ERO’s signature ▶ |
Date ▶ |
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ERO Must Retain This Form — See Instructions |
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Don’t Submit This Form to the IRS Unless Requested To Do So |
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For Paperwork Reduction Act Notice, see your tax return instructions. |
Cat. No. 32778X |
Form 8879 (Rev. |
Form 8879 (Rev. |
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
Purpose of Form
Form 8879 is the declaration document and signature authorization for an
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Don’t send this form to the IRS. |
The ERO must retain Form 8879. |
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CAUTION |
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When and How To Complete
Use this chart to determine when and how to complete Form 8879.
IF the ERO is . . . |
THEN . . . |
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Not using the Practitioner |
Don’t complete |
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PIN method and the |
Form 8879. |
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taxpayer enters his or her |
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own PIN |
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Not using the Practitioner |
Complete Form |
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PIN method and is |
8879, Parts I and II. |
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authorized to enter or |
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generate the taxpayer’s |
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PIN |
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Using the Practitioner PIN |
Complete Form 8879, |
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method and is authorized |
Parts I, II, and III. |
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to enter or generate the |
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taxpayer’s PIN |
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Using the Practitioner PIN |
Complete Form 8879, |
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Parts I, II, and III. |
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method and the taxpayer |
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enters his or her own PIN |
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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
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 ▲! 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
•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.