Form 8879 is the IRS e-file Signature Authorization, the declaration the Internal Revenue Service (IRS) uses so that a taxpayer can sign an electronically filed individual income tax return with a personal identification number (PIN). The electronic return originator (ERO) obtains and keeps the signed form; it is not sent to the IRS unless the IRS asks for it. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The original form and its instructions are published by the IRS at www.irs.gov/Form8879.
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What is Form 8879?
Form 8879, IRS e-file Signature Authorization, is the Internal Revenue Service (IRS) declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO). The taxpayer's PIN on it serves as the signature for the return.
The form has three parts. Part I lists amounts taken from the return: adjusted gross income, total tax, federal income tax withheld, the refund you want and the amount you owe. Part II holds the taxpayer declaration under penalties of perjury, the choice of how the PIN is entered, the PIN and the signature. Part III is the ERO's certification and is used only with the Practitioner PIN method.
In the Part II declaration the taxpayer consents to let the ERO, transmitter or intermediate service provider send the return and receive acknowledgements from the IRS. If applicable, the taxpayer also authorizes an electronic funds withdrawal (direct debit) for tax owed or estimated tax.
The IRS instructions say this Rev. January 2021 version is used to authorize e-file of Form 1040, 1040-SR, 1040-NR, 1040-SS or 1040-X for tax years beginning with 2019. It covers both original and amended returns. The ERO retains it; do not send it to the IRS unless requested.
Who needs to file Form 8879?
Taxpayers whose individual income tax return is e-filed by an ERO and who authorize the ERO to enter or generate their PIN complete Form 8879 with that ERO. It is also completed when the ERO uses the Practitioner PIN method, including when the taxpayer enters his or her own PIN.
- ERO is authorized to enter or generate the PIN (not Practitioner PIN method): complete Parts I and II.
- Practitioner PIN method, ERO enters or generates the PIN: complete Parts I, II and III.
- Practitioner PIN method, taxpayer enters his or her own PIN: complete Parts I, II and III.
Do not complete Form 8879 if the ERO is not using the Practitioner PIN method and the taxpayer enters his or her own PIN.
On a joint return, one spouse may authorize the ERO to enter a PIN while the other enters his or her own. A taxpayer may not select or enter the PIN of an absent spouse. Form 1040-SS filers use line 4 only. The ERO completes the names, Part I and, when applicable, Part III.
When to file Form 8879
Complete Form 8879 before the e-filed return is transmitted: the ERO must receive the completed, signed form from the taxpayer before the electronic return is transmitted or released for transmission. The IRS instructions say the return will not be transmitted until the ERO has your signed Form 8879.
The form is completed for the tax year you are authorizing, entered in Part I, and covers an original or an amended return. It has no separate IRS due date; it follows the timing of the return.
After filing, the ERO keeps the form for 3 years from the return due date or the IRS received date, whichever is later. You can check refund status once at least 72 hours have passed since the IRS acknowledged receipt of the e-filed return, or allow 11 weeks if you filed Form 8379 with the return.
Documents you need
- A copy of the prepared income tax return (original or amended) you are authorizing: the Part II declaration states that you have examined it and that the Part I amounts come from it.
- Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically: only if the ERO uses it to provide the Submission Identification Number. It need not be attached to Form 8879 but must be kept under the retention rules for the e-filed return.
How to fill out Form 8879
Enter taxpayer names and SSNs
At the top, the ERO enters the taxpayer's name and social security number and, on a joint return, the spouse's name and social security number.
Add the Submission Identification Number
The ERO enters the 20-digit Submission Identification Number (SID) assigned to the return, or associates Form 9325 with Form 8879 after filing.
Enter the tax year in Part I
In the Part I heading, enter the year the Tax Year Ending December 31 refers to, meaning the year you are authorizing.
Complete lines 1 through 3
Enter whole dollars from the return: line 1 adjusted gross income, line 2 total tax, line 3 federal income tax withheld from Form(s) W-2 and 1099. Zeros may be entered when appropriate.
Complete lines 4 and 5
Enter line 4, the amount you want refunded to you, and line 5, the amount you owe. Form 1040-SS filers enter line 4 only and leave lines 1, 2, 3 and 5 blank.
Choose how your PIN is entered
In Part II under Taxpayer's PIN, check one box only: authorize the ERO to enter or generate your PIN, or enter your own PIN. Check the second box only for the Practitioner PIN method.
Enter the ERO firm name and PIN
If you authorize the ERO, enter the ERO firm name, not the preparer's own name, and the five-digit PIN, which cannot be all zeros.
Sign and date as taxpayer
Sign and date next to Your signature by handwritten signature, or by electronic signature if the computer software supports it.
Complete the spouse's section
On a joint return, the spouse checks one box, enters a five-digit PIN not all zeros, and signs and dates. A taxpayer cannot select or enter the PIN of an absent spouse.
Complete Part III for Practitioner PIN
Only for the Practitioner PIN method, the ERO enters the six-digit EFIN followed by a five-digit self-selected PIN, not all zeros, then signs and dates.
Review and download the PDF
Check that Part I matches the return and that each PIN section has one box checked. Download or print the completed PDF from FillingPDF and give it to the ERO, who keeps it.
How to submit Form 8879
Form 8879 is not filed with the IRS. You return the completed, signed form to your ERO, and the ERO retains it.
- To the ERO: the instructions allow hand delivery, U.S. mail, private delivery service, email, Internet website or fax. Taxpayers must sign by handwritten signature, or by electronic signature if the computer software supports it.
- From the ERO to the taxpayer: the ERO provides the form to you by any of the same methods and gives you a copy of the signed form on request, or a corrected copy if the return changes.
- To the IRS: do not send it unless the IRS requests it. The ERO retains it, electronically if it follows the recordkeeping guidelines in Rev. Proc. 97-22.
Refund status: go to www.irs.gov/Refunds, call 1-800-829-4477 for automated refund information, or call 1-800-829-1954. To cancel a direct debit payment authorization, contact the U.S. Treasury Financial Agent at 1-888-353-4537; the request must arrive no later than 2 business days before the payment date.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending Form 8879 to the IRS. The form says not to submit it unless requested; the ERO must retain it.
- Having the ERO transmit the return before the signed Form 8879 has been received from the taxpayer.
- Entering a PIN of all zeros. The PIN must be five digits and cannot be all zeros; the ERO's EFIN/PIN entry in Part III cannot be all zeros either.
- Writing the name of the individual preparer instead of the ERO firm name on the authorization line in Part II.
- Entering cents on lines 1 through 5; the form asks for whole dollars only.
- Filling lines 1, 2, 3 and 5 on a Form 1040-SS return; Form 1040-SS filers use line 4 only.
- Completing Part III when the Practitioner PIN method is not used.
- Entering or selecting the PIN of an absent spouse; the instructions say this is not acceptable.
- Checking both boxes in a PIN section instead of checking one box only.
Frequently asked questions
What is Form 8879 used for?
Form 8879 is the IRS e-file Signature Authorization. It is the declaration and signature authorization for an individual return e-filed by an electronic return originator, with your PIN serving as your signature on the original or amended return.
Do I send Form 8879 to the IRS?
No. The form says not to submit it to the IRS unless requested. The ERO keeps it for 3 years from the return due date or the IRS received date, whichever is later. You return it to your ERO, not to the IRS.
Who completes Form 8879?
The taxpayer and the ERO complete it together, when the ERO is authorized to enter or generate your PIN or the Practitioner PIN method is used. If the ERO does not use that method and you enter your own PIN, Form 8879 is not completed.
Which returns can Form 8879 authorize?
The January 2021 revision authorizes e-file of Form 1040, 1040-SR, 1040-NR, 1040-SS or 1040-X for tax years beginning with 2019. It works for both original and amended returns. Form 1040-SS filers use line 4 only.
When must the form be signed?
Before the return is sent. The ERO must have your completed, signed Form 8879 before the electronic return is transmitted, and the instructions say the return will not be transmitted until the ERO receives it.
What PIN can I use on Form 8879?
Any five digits except all zeros. You either authorize the ERO to enter or generate your PIN, or enter your own PIN if the return is filed using the Practitioner PIN method. Check one box only in each PIN section.
Can I fill out Form 8879 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or transmit anything; you give the signed form to your ERO.
How can I cancel a direct debit I authorized on Form 8879?
Contact the U.S. Treasury Financial Agent at 1-888-353-4537. The cancellation request must be received no later than 2 business days before the payment (settlement) date.
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