Form 8879 (SP), IRS e-file Signature Authorization (Spanish version), is the Spanish-language edition of Form 8879, issued by the Internal Revenue Service (IRS). It is the declaration and signature authorization for an individual income tax return sent electronically through an electronic return originator (ERO). Taxpayers and EROs use it whenever the Practitioner PIN method is used or the taxpayer lets the ERO enter or create the taxpayer's PIN. 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/Form8879SP.
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What is 8879 (SP)?
Form 8879 (SP) is the Spanish-language version of the IRS e-file Signature Authorization: the document in which a taxpayer declares that an electronic income tax return is true, correct and complete, and authorizes the ERO to transmit it and, where applicable, to enter or create the taxpayer's PIN as the signature.
The printed title is Formulario 8879(SP) Autorización de Firma para Presentar la Declaración por medio del IRS e-file, OMB No. 1545-0074, revision January 2021. The IRS instructions say this revision is for tax years 2019 and later and covers an original or amended return on Form 1040, 1040-SR, 1040-NR, 1040-SS, 1040-PR or 1040-X. The English counterpart is Form 8879.
The form has three parts. Part I repeats key amounts from the return: adjusted gross income, total tax, federal income tax withheld, refund and amount you owe. Part II holds the taxpayer's declaration under penalty of perjury, the PIN choice, the electronic funds withdrawal (direct debit) authorization where it applies, and the signatures. Part III is the ERO's certification and is used only with the Practitioner PIN method.
It is not filed with the return: the ERO keeps it. Form 8879 (SP) also differs from Form 9325, the acknowledgment the ERO may use to give the taxpayer the submission identification number.
Who needs to file 8879 (SP)?
The ERO completes the form and the taxpayer signs it, for an individual income tax return that is e-filed through the ERO.
- Taxpayers (and a spouse on a joint return) use it when they authorize the ERO to enter or create their PIN on the e-filed return, or when the ERO files under the Practitioner PIN method, including when the taxpayer enters their own PIN.
- EROs complete Parts I and II in every such case, and Part III only for the Practitioner PIN method.
- Filers of Form 1040-SS or Form 1040-PR complete line 4 only and leave lines 1, 2, 3 and 5 blank.
Do not complete Form 8879 (SP) if the ERO does not use the Practitioner PIN method and the taxpayer enters their own PIN. On a joint return, one spouse may authorize the ERO to enter a PIN while the other enters their own, but a taxpayer may not choose or enter the PIN of an absent spouse.
When to file 8879 (SP)
The taxpayer must give the ERO a properly completed and signed Form 8879 (SP) before the ERO transmits the electronic return or authorizes its transmission. The return is not sent to the IRS until the ERO has the form signed by the taxpayer.
If changes are made to the return, for example after the taxpayer reviews it, the ERO gives the taxpayer a copy of the corrected form. The ERO must keep the completed form for 3 years from the return due date or the date the IRS received the return, whichever is later. Form 8879 (SP) itself has no separate filing deadline with the IRS.
Documents you need
- A copy of the electronic income tax return (original or amended) for the tax year being authorized: the taxpayer examines it and keeps a copy before signing Part II.
- Form 9325, Acknowledgment and General Information for Taxpayers Who File Returns Electronically: optional, used by the ERO to give the taxpayer the 20-digit submission identification number (SID) after the return is filed instead of writing it on the form.
How to fill out 8879 (SP)
Enter the SID and taxpayer details
At the top, enter the 20-digit submission identification number (SID) if you have it, or provide it later on Form 9325. The ERO writes the names and Social Security numbers of the taxpayer (Nombre del contribuyente) and spouse (Nombre del cónyuge).
Enter the tax year in Part I
In the Part I heading, write the year you are authorizing for the tax year ending December 31.
Complete lines 1 through 3
Enter in whole dollars the amounts from the return: line 1 Ingreso bruto ajustado (adjusted gross income), line 2 Impuesto total (total tax) and line 3 federal income tax withheld from Forms W-2 and 1099. Include zeros where they apply.
Complete lines 4 and 5
Enter the Reembolso (refund) on line 4 and the Cantidad que usted adeuda (amount you owe) on line 5. Form 1040-SS and Form 1040-PR filers complete line 4 only and leave lines 1, 2, 3 and 5 blank.
Read the Part II declaration
The taxpayer reviews the declaration under penalty of perjury, which confirms that the Part I amounts match the electronic return and authorizes the ERO to transmit it, along with the direct debit authorization where it applies.
Choose the taxpayer PIN option
Under PIN del contribuyente, check only one box. Either authorize the ERO, by entering the ERO firm name, to enter or create a five-digit PIN that is not all zeros, or check the box to enter your own PIN, which is for the Practitioner PIN method.
Sign and date as taxpayer
Sign at Su firma and enter the date, by hand or by electronic signature if the software supports it.
Complete the spouse section
On a joint return, repeat the process under PIN del cónyuge and sign at Firma del cónyuge with the date. Each spouse chooses their own PIN option.
Complete Part III if required
Only for the Practitioner PIN method, the ERO enters the six-digit EFIN followed by the five-digit PIN the ERO selects, with digits not all zeros, then signs and dates at Firma del ERO.
Review, download and give to the ERO
Check names, Social Security numbers, tax year and amounts against the return, then download or print the completed PDF from FillingPDF and return it to the ERO, who keeps it.
How to submit 8879 (SP)
Form 8879 (SP) is not sent to the IRS. The ERO keeps it, and the IRS instructions say not to send it unless the IRS requires it. The only exchange is between taxpayer and ERO.
- ERO to taxpayer: the ERO can provide the form for the taxpayer to complete and review in person, by U.S. mail, private delivery service, email, website or fax.
- Taxpayer to ERO: the taxpayer returns the completed, signed form by any of the same means. The taxpayer signs by hand or by electronic signature if the software supports it.
- Transmission: the ERO sends the e-filed return to the IRS electronically once it holds the signed form.
The ERO gives the taxpayer a copy of the signed form if the taxpayer asks. To cancel a direct debit payment, the form says to call the U.S. Treasury Financial Agent at 1-888-353-4537; the request must be received 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
- Mailing Form 8879 (SP) to the IRS. The form states that the ERO must keep it and that it is not filed with the IRS unless required.
- Transmitting the return before the ERO has received the form signed by the taxpayer.
- Entering a PIN that is not five digits or is all zeros; the PIN must be five digits and cannot be all zeros.
- Checking more than one box, or none, in the PIN section; the form says to check only one box for each taxpayer.
- Writing the name of the individual preparer instead of the ERO firm name on the authorization line in Part II.
- Completing Part III when the Practitioner PIN method is not used; it applies only to that method.
- Filling lines 1, 2, 3 and 5 on Form 1040-SS or Form 1040-PR; those filers complete line 4 only.
- Entering cents in Part I; amounts are entered in whole dollars only.
- Entering the PIN of an absent spouse on a joint return, which the instructions do not permit.
Frequently asked questions
What is Form 8879 (SP) used for?
Form 8879 (SP) is the IRS signature authorization and declaration for an individual income tax return filed electronically through an ERO. It records the taxpayer's PIN signature and permission for the ERO to transmit the return, and it is used whenever the Practitioner PIN method applies or the taxpayer authorizes the ERO to enter the PIN.
What is the difference between Form 8879 and Form 8879 (SP)?
Form 8879 (SP) is the Spanish-language version of Form 8879, with the same purpose and parts. The IRS instructions refer to either form as acceptable for the same authorization, and the Spanish edition is Rev. enero de 2021, for tax years 2019 and later.
Do I send Form 8879 (SP) to the IRS?
No. The form says the ERO must keep it and not send it to the IRS unless the IRS requires it. The ERO transmits the e-filed return electronically; the signed form stays in the ERO's records.
How long must the ERO keep Form 8879 (SP)?
The ERO must keep the completed form for 3 years from the return due date or the date the IRS received the return, whichever is later. Electronic retention is allowed if it follows the record-keeping guidelines in Rev. Proc. 97-22.
Who signs Form 8879 (SP) on a joint return?
Both spouses sign, each in their own PIN section. One spouse may authorize the ERO to enter a PIN while the other enters their own, but you cannot choose or enter the PIN of an absent spouse. Signatures may be by hand or electronic if the software supports it.
Can I fill out Form 8879 (SP) online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the form or send it to the IRS; you give the completed form to your ERO, who must keep it.
When can I check my refund after my ERO e-files my return?
The instructions say you can check refund status once at least 72 hours have passed since the IRS acknowledged your e-filed return, or allow 11 weeks if you filed Form 8379 with it. Use www.irs.gov/Reembolsos or call 800-829-4477 or 800-829-1954.
How do I cancel an electronic payment I authorized?
Call the U.S. Treasury Financial Agent at 1-888-353-4537. The form says cancellation requests must be received no later than 2 business days before the payment (settlement) date.
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