Form 8879-TA is the Internal Revenue Service (IRS) declaration and signature authorization for a Form 4547, Trump Account Election(s), that an electronic return originator (ERO) e-files together with a tax return. The parent, guardian, or other authorized individual uses it to sign with a PIN, and the ERO keeps it. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the IRS at www.irs.gov/Form8879TA.
Last updated
What is Form 8879-TA?
Form 8879-TA, IRS e-file Signature Authorization for Form 4547, Trump Account Election(s), is the declaration document and signature authorization for each Form 4547 that an electronic return originator (ERO) e-files at the same time as the parent, guardian, or other authorized individual's income tax return.
The Internal Revenue Service (IRS) issues it under OMB No. 1545-2336. It does not make the election itself: the elections are made on Form 4547, and Form 8879-TA repeats the key entries from that form so the signer can confirm them. Part I copies the first name and date of birth of Child 1 and Child 2 and each child's Pilot Program Contribution Election from Form 4547. Part II is the signer's declaration under penalties of perjury and the choice of how the PIN is entered. Part III is the ERO's certification, used only with the Practitioner PIN method.
The form also records the 20-digit Submission Identification Number (SID) of the electronically filed return with which Form 4547 is transmitted. The individual's PIN works as the signature on the electronic Form 4547. Form 8879-TA is retained by the ERO and is not sent to the IRS unless the IRS asks for it.
Who needs to file Form 8879-TA?
The ERO and the individual identified on Part I of Form 4547 (the parent, guardian, or other authorized individual) both take part. The ERO completes the form when the IRS instructions' chart calls for it, and the individual must receive, review and sign it before Form 4547 is transmitted.
Complete Form 8879-TA in either of these cases:
- The ERO uses the Practitioner PIN method, whether the individual enters their own PIN or authorizes the ERO to enter or generate it (Parts I, II and III).
- The ERO does not use the Practitioner PIN method and the individual authorizes the ERO to enter or generate the PIN (Parts I and II).
Do not complete Form 8879-TA if the ERO is not using the Practitioner PIN method and the individual enters their own PIN.
The individual must verify the prepared Form 4547, check the right box in Part II, and sign and date the form. The ERO must confirm the identity of the individual identified on Part I of Form 4547 and that they are the taxpayer listed on the return with which Form 4547 is transmitted.
When to file Form 8879-TA
Form 8879-TA must be completed and signed before Form 4547 is transmitted. The ERO must receive the completed, signed form from the individual identified on Part I of Form 4547 before the electronic return filed at the same time is transmitted or released for transmission. Form 4547 will not be transmitted to the IRS until the ERO has the signed form.
The form carries no separate due date; it follows the tax return with which Form 4547 is e-filed, and Part I is labeled for the tax year ending December 31 of that return. If changes are made to the return, for example after the taxpayer's review, the ERO must give the individual a corrected copy of Form 8879-TA. The ERO retains the form for 3 years from the return due date or the date the IRS received the return, whichever is later.
Documents you need
- A copy of the prepared Form 4547: the individual declares in Part II that they examined it and should get and keep a copy; Part I copies entries from it.
- Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically: only if it is used to provide the SID. It need not be attached to Form 8879-TA but must be kept under the retention rules.
How to fill out Form 8879-TA
Enter the Submission Identification Number
At the top, enter the 20-digit Submission Identification Number (SID) assigned to the electronically filed return with which Form 4547 is being transmitted. It may come from the Form 9325 associated with the form.
Enter the individual's name and SSN
Enter the parent, guardian, or other authorized individual's name and Social Security number, which are the name and number of the individual identified on Part I of Form 4547.
Enter the tax year in Part I
In the Part I heading, enter the year for the tax year ending December 31 of the tax return with which Form 4547 is transmitted.
Copy the children's first names
Line 1: first name of Child 1 from Form 4547, line 1(a)(i). Line 2: first name of Child 2 from Form 4547, line 1(a)(ii).
Copy the children's dates of birth
Line 3: date of birth of Child 1 from Form 4547, line 3(i). Line 4: date of birth of Child 2 from Form 4547, line 3(ii).
Copy the Pilot Program Contribution Election
Line 5: election for Child 1 from Form 4547, line 7(i). Line 6: election for Child 2 from Form 4547, line 7(ii). Boxes may remain unchecked when appropriate.
Review the Part II declaration
Examine a copy of the Form 4547 you are authorizing and confirm the Part I entries match it. Get and keep a copy of your Form 4547.
Choose how the PIN is entered
Check one box only. Either authorize the ERO, by entering the ERO firm name, to enter or generate your PIN, or check the box to enter your own PIN (only for the Practitioner PIN method). The PIN is five digits, not all zeros.
Sign and date Part II
The parent, guardian, or other authorized individual signs and dates the form by handwritten signature, or by electronic signature if supported by computer software.
Complete Part III if required
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 the certification.
Review and download the completed PDF
Check every entry against Form 4547, then download or print the completed PDF from FillingPDF. Give or return it through the channels described under How to submit; the ERO retains it.
How to submit Form 8879-TA
Form 8879-TA is not sent to the IRS. It moves between the individual and the ERO, and the ERO keeps it.
- To the individual: the ERO provides the form to the individual identified on Part I of Form 4547 by hand delivery, U.S. mail, private delivery service, email, internet website, or fax.
- Back to the ERO: the individual returns the completed, signed form by hand delivery, U.S. mail, private delivery service, email, internet website, or fax.
- Retention: the ERO keeps the completed form for 3 years from the return due date or IRS received date, whichever is later. It may be kept electronically under the recordkeeping guidelines in Revenue Procedure 97-22. The ERO sends it to the IRS only if the IRS requests it.
- Copies: the ERO gives the individual a copy of the signed form on request, and a corrected copy if the return changes.
If Form 9325 is used to provide the SID, it does not have to be physically attached to Form 8879-TA, but it must be kept under the same retention rules. FillingPDF lets you fill out and download the PDF; handling follows the ERO channels above.
Common mistakes to avoid
- Sending Form 8879-TA to the IRS. The form says not to submit it unless the IRS requests it; the ERO must retain it.
- Transmitting Form 4547 before the ERO has received the completed, signed Form 8879-TA from the individual identified on Part I of Form 4547.
- Entering an all-zero PIN. The individual's PIN must be five digits other than all zeros, and the ERO's self-selected PIN also cannot be all zeros.
- Entering the name of the individual preparing the return on the authorization line instead of the ERO firm name.
- Using an amount from an amended return or an IRS math error correction as prior year adjusted gross income in the Authentication Record.
- Completing Part III when the Practitioner PIN method is not used, or leaving it blank when it is used.
- Checking both PIN boxes in Part II; the form says to check one box only.
- Not giving the individual a corrected copy of Form 8879-TA after changes are made to the return.
- Signing without comparing Part I to Form 4547; the declaration states the information in Part I is from the Form 4547 being transmitted.
Frequently asked questions
What is Form 8879-TA used for?
Form 8879-TA is the declaration and signature authorization for each Form 4547, Trump Account Election(s), that an ERO e-files with the parent, guardian, or other authorized individual's income tax return. It lets the individual sign Form 4547 with a PIN.
Do I send Form 8879-TA to the IRS?
No. The form says not to send it to the IRS unless the IRS requests it. The individual returns the signed form to the ERO, and the ERO retains it for 3 years from the return due date or IRS received date, whichever is later.
When do I have to complete Form 8879-TA?
Complete it when the ERO uses the Practitioner PIN method, or when the individual authorizes the ERO to enter or generate the PIN. If the ERO does not use that method and the individual enters their own PIN, the form is not completed.
Who signs Form 8879-TA?
The parent, guardian, or other authorized individual identified on Part I of Form 4547 signs and dates Part II, by handwritten signature or by electronic signature if the ERO's software supports it. The ERO signs Part III only under the Practitioner PIN method.
What PIN do I use on Form 8879-TA?
A five-digit PIN that is not all zeros. You either enter it yourself, which is allowed on this form only with the Practitioner PIN method, or authorize the ERO to enter or generate it by writing the ERO firm name in Part II.
What is the Submission Identification Number on Form 8879-TA?
It is the 20-digit SID assigned to the electronically filed return with which Form 4547 is transmitted. The ERO enters it at the top. If Form 9325 provides it, that form need not be attached but must be kept.
Can I fill out Form 8879-TA online?
You can fill out form 8879-TA online on FillingPDF and download or print the completed PDF. FillingPDF is an independent service and does not transmit Form 4547 or the form to the IRS; the ERO handles e-filing and keeps the signed copy.
Does the ERO need to complete Part III?
Only when Form 4547 is filed using the Practitioner PIN method. Part III holds the ERO's EFIN and PIN, certification and signature. Without that method, Part III is not completed.
Ready to fill out Form 8879-TA?
Fill out Form 8879-TA now