The IRS 8879 form serves as an electronic signature authorization for taxpayers who choose to e-file their returns. This critical document allows a tax preparer to file a return electronically on behalf of a taxpayer, who has verified the accuracy of the return's information. By using this form, the process of submitting tax returns is both streamlined and expedited, fostering a more efficient interaction between taxpayers, their preparers, and the IRS.
Filing taxes electronically has become a streamlined and efficient process, thanks in large part to forms like the IRS 8879. This particular form plays a pivotal role in the e-filing system as it serves as the taxpayer's electronic signature authorization. By using this form, taxpayers can authorize a specific individual, often a tax preparer, to electronically file their federal income tax return. The form covers several critical elements, such as the declaration that the information on the taxpayer's return is accurate to the best of their knowledge and the agreement that the taxpayer understands the penalties for inaccurate or false statements. Additionally, the 8879 form allows for the direct deposit of refunds into the taxpayer's bank account, making the process of receiving refunds faster and more secure. The importance of this form in the electronic filing process cannot be overstated, as it is both a facilitator of convenience and a safeguard for accuracy and integrity in tax filing.
Form 8879
(Rev. January 2021)
Department of the Treasury Internal Revenue Service
IRS e-file Signature Authorization
▶ ERO must obtain and retain completed Form 8879.
▶Go to www.irs.gov/Form8879 for the latest information.
OMB No. 1545-0074
Submission Identification Number (SID)
▲
Taxpayer’s name
Social security number
Spouse’s name
Spouse’s social security number
Part I
Tax Return Information — Tax Year Ending December 31,
(Enter
year you are authorizing.)
Enter whole dollars only on lines 1 through 5.
Note: Form 1040-SS filers use line 4 only. Leave lines 1, 2, 3, and 5 blank.
1
Adjusted gross income
.
. .
. . .
2
Total tax
3
Federal income tax withheld from Form(s) W-2 and Form(s) 1099
4
Amount you want refunded to you
5
Amount you owe
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 1-888-353-4537. Payment cancellation requests must be received no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I further acknowledge that the personal identification number (PIN) below is my signature for the income tax return (original or amended) I am now authorizing and, if applicable, my Electronic Funds Withdrawal Consent.
Taxpayer’s PIN: check one box only
I authorize
to enter or generate my PIN
Enter five digits, but
ERO firm name
don’t enter all zeros
signature on the income tax return (original or amended) I am now authorizing.
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 ▶
Date ▶
Spouse’s PIN: check one box only
Spouse’s signature ▶
Practitioner PIN Method Returns Only—continue below
Part III Certification and Authentication — Practitioner PIN Method Only
ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
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 e-file Providers of Individual Income Tax Returns.
ERO’s signature ▶
ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 32778X
Form 8879 (Rev. 01-2021)
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 (e-file) of original and amended returns. Use this Form 8879 (Rev. January 2021) to authorize e-file of your Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040- X, for tax years beginning with 2019.
Purpose of Form
Form 8879 is the declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO). Complete Form 8879 when the Practitioner PIN method is used or when the taxpayer authorizes the ERO to enter or generate the taxpayer’s personal identification number (PIN) on his or her e-filed individual income tax return.
!
Don’t send this form to the IRS.
The ERO must retain Form 8879.
CAUTION
When and How To Complete
Use this chart to determine when and how to complete Form 8879.
IF the ERO is . . .
THEN . . .
Not using the Practitioner
Don’t complete
PIN method and the
Form 8879.
taxpayer enters his or her
own PIN
Complete Form
PIN method and is
8879, Parts I and II.
authorized to enter or
generate the taxpayer’s
PIN
Using the Practitioner PIN
Complete Form 8879,
method and is authorized
Parts I, II, and III.
to enter or generate the
taxpayer’s PIN
method and the taxpayer
enters his or her own PIN
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 1040-SS filers leave lines 1 through 3 and line 5 blank.
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 20-digit Submission Identification Number (SID) assigned to the tax return, or associate Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically, with Form 8879 after filing. If Form 9325 is used to provide the SID, it isn’t required to be physically attached to Form 8879. However, it must be kept in accordance with published retention requirements for Form 8879. See Pub. 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters, for more details.
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 e-filed return. But if you filed Form 8379 with your return, allow 11 weeks. To check the status of your refund, do one of the following.
•Go to www.irs.gov/Refunds.
•Call 1-800-829-4477 for automated refund information and follow the recorded instructions.
•Call 1-800-829-1954.
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. 97-22, which is on page 9 of Internal Revenue Bulletin 1997-13 at www.irs.gov/pub/irs-irbs/irb97-13.pdf.
•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
e-filed individual income tax return transmitted by an ERO.
•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 2007-79, 2007-42 I.R.B. 809, available at www.irs.gov/ irb/2007-42_IRB/ar10.html, for more information.
•Go to www.irs.gov/Efile for the latest information.
Once you've finished preparing your income tax return, the next step in the electronic filing process involves the IRS Form 8879. This form serves as your electronic signature authorization, allowing your tax preparer to e-file your tax return. It's a crucial step in the filing process, ensuring that the IRS can process your return quickly and efficiently. Completing Form 8879 correctly is essential for a smooth e-filing experience. Here's a straightforward guide to help you fill out the form accurately.
After completing Form 8879, follow your tax preparer's instructions for returning the form to them. They will then submit your tax return to the IRS electronically. Keep a copy of the form for your records. With your Form 8879 correctly filled out and submitted, you've taken an important step towards completing your tax filing obligations, laying the groundwork for a straightforward and successful tax season.
What is an IRS 8879 form?
The IRS 8879 form serves as the electronic signature authorization form that taxpayers use when filing their federal tax returns electronically. It authorizes an e-file provider to transmit tax return information to the IRS on the taxpayer’s behalf.
Do I need to submit the IRS 8879 form to the IRS?
No, you don't need to submit the IRS 8879 form to the IRS yourself. Your tax preparer will keep the signed form for their records. However, it is important to ensure that your electronic signature is correctly recorded on the form before it is filed.
How long should my tax preparer keep the form 8879?
IRS rules require the tax preparer to retain Form 8879 for at least three years from the date the return was e-filed. This ensures that there is a record of the taxpayer's authorization to e-file the tax return.
What happens if I don’t sign the IRS 8879 form?
If you do not sign the IRS 8879 form, your tax preparer cannot legally e-file your federal tax return. This might lead to your tax return being filed late, which can result in penalties and interest charges from the IRS.
Can I sign the IRS 8879 form electronically?
Yes, you can sign the IRS 8879 form electronically. The IRS allows electronic signatures on Form 8879 to facilitate the electronic filing process. Ensure your tax preparer offers this option and follows the IRS guidelines for electronic signatures.
What information is required on the IRS 8879 form?
The IRS 8879 form requires your name, Social Security Number, and the tax year. It also includes the EFIN (Electronic Filer Identification Number) of the tax preparer, the amount of the tax return or refund, and your signature authorizing the e-file.
Is the IRS 8879 form different for joint filers?
No, the form is the same for both individual and joint filers. However, if you are filing jointly with your spouse, both you and your spouse need to sign the form to authorize the electronic filing of your joint tax return.
What should I do if I make a mistake on the IRS 8879 form?
If a mistake is made on the IRS 8879 form, inform your tax preparer immediately. They will provide guidance on the steps to correct the error, which may involve completing a new IRS 8879 form.
Can I revoke my authorization after signing the IRS 8879 form?
Once you have signed the IRS 8879 form, you have formally authorized your tax preparer to e-file your tax return. However, if you need to revoke this authorization, you should contact your tax preparer immediately to discuss your options as revocation may not be possible once the return has been transmitted to the IRS.
Where can I find more information about the IRS 8879 form and e-filing?
For more detailed information about the IRS 8879 form and the e-filing process, you can visit the official IRS website at www.irs.gov. Additionally, you can contact a tax professional or your tax preparer who can provide personalized advice and assistance on e-filing your federal tax return.
One common mistake made when filling out the IRS 8879 form is not double-checking the Social Security Numbers (SSNs) entered. Accuracy is crucial, as incorrect SSNs can lead to processing delays and potential issues with tax return acceptance. It's essential that each number is carefully reviewed to ensure it matches the information on the individual's Social Security card.
Another error involves the Electronic Filing Identification Number (EFIN). Tax preparers must ensure they input their correct EFIN. If the wrong EFIN is used, it could result in the rejection of the tax return by the IRS. This highlights the importance of verifying all identification numbers before submission.
Individuals often overlook the necessity to confirm their filing status. The IRS 8879 form requires that the taxpayer's filing status is accurately reported. Incorrect filing statuses can affect tax calculations and liabilities, potentially leading to inaccuracies in the tax return.
Omitting the date of birth is a frequent oversight. The IRS uses the date of birth for identity verification purposes. Failure to provide this information can cause delays in processing the tax return or may even trigger a request for additional information from the taxpayer.
Failing to sign and date the form represents another crucial mistake. The IRS 8879 form serves as an electronic signature authorization for e-filed tax returns. An unsigned form is invalid, resulting in the IRS not processing the tax return until a properly signed form is received.
Incorrect tax year selection can also pose a problem. Taxpayers need to ensure they select the correct tax year for which they are filing. Submitting a form for the wrong tax year can complicate the filing process and may necessitate the filing of an amended return.
There's often confusion around the Personal Identification Number (PIN). Taxpayers and tax professionals must remember to enter the taxpayer's PIN correctly. The IRS uses this number to authenticate the taxpayer's identity and accept the e-filed return.
Another area prone to error is the handling of the tax amount owed or refund expected. Accurately reporting these amounts is essential for correct processing. Errors in these fields can lead to incorrect processing of payments or refunds.
Lastly, neglecting to update personal information, such as address or last name changes, is a common mistake. Current personal information is vital for the IRS to correctly process returns and send correspondence or refunds to the right place.
The IRS Form 8879 is an essential document for taxpayers who choose to file their taxes electronically. It authorizes an e-file provider to submit tax returns to the IRS on behalf of the taxpayer. However, to complete the tax filing process accurately and benefit from an expedited refund, individuals often need to gather additional forms and documents. These support the information entered on the tax return, ensuring that all data is comprehensive and compliant with IRS regulations.
Together with the IRS Form 8879, these documents create a comprehensive tax filing package that helps individuals and businesses report their income, calculate taxes owed or refunds due, and comply with federal tax laws. By understanding and using these forms appropriately, taxpayers can ensure that their tax filings are complete and accurate, potentially reducing their liability and avoiding penalties for underreporting income or overstating deductions.
The IRS 8879 form is an electronic filing signature authorization form that taxpayers use to authorize an electronic return originator (ERO) to e-file their tax return. A form that is similar in function is IRS Form 1040, the U.S. Individual Income Tax Return. This document is used by citizens or residents of the United States to file their annual income tax returns. While IRS Form 1040 is the form submitted to report income and calculate taxes owed, Form 8879 serves as a consent form that permits the electronic submission of Form 1040 or other tax forms, highlighting how both are integral in the e-filing process.
Another document that shares similarities with the IRS 8879 form is Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. Like Form 8879, Form 4868 involves the IRS and personal tax filings. However, Form 4868 is specifically used to request an additional six months to file your tax return. While Form 8879 facilitates the electronic submission of a tax return, Form 4868 provides taxpayers extra time, demonstrating their complementary nature in tax administration.
Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, parallels the IRS 8879 form in that it provides an extension mechanism, but for businesses and other entities. It allows for an automatic extension for filing various business-related tax returns. Both forms 8879 and 7004 simplify the tax filing process, albeit for different types of taxpayers, emphasizing their roles in efficient tax administration.
The IRS W-9 form, Request for Taxpayer Identification Number and Certification, serves a different purpose but is interconnected with the process involving Form 8879. The W-9 is often required when setting up financial accounts or transactions that may report income to the IRS. Although it does not directly relate to filing tax returns, having an up-to-date W-9 can be crucial for accurately reporting income on forms like the 1040, which would then be electronically signed and submitted with Form 8879, showcasing their collaborative function in tax compliance.
Form W-4, Employee’s Withholding Certificate, is another essential document that, while distinct, shares a complementary relationship with Form 8879. The W-4 is used by employees to determine the amount of federal income tax to withhold from their paychecks. The accurate completion of a W-4 can significantly affect the information reported on a tax return, which is then filed using Form 8879. This connection underscores the importance of accuracy and compliance in the tax filing process.
The Schedule D (Form 1040), Capital Gains and Losses, is directly associated with the IRS 8879 form through the tax filing process. Schedule D is an attachment to Form 1040 and is used to report the sale or exchange of capital assets. The inclusion of Schedule D with Form 1040, which is then authorized for e-filing with Form 8879, illustrates the integrated nature of these forms in reporting and filing taxes electronically.
Form 8821, Tax Information Authorization, although not used for filing taxes, authorizes any individual, corporation, firm, organization, or partnership to inspect and/or receive confidential information in any office of the IRS for the type of tax and the years or periods you list on the form. It shows a similarity with Form 8879 in that it involves authorization; however, Form 8821 pertains more to accessing tax information rather than facilitating the filing process, reinforcing the wide range of authorization activities within the IRS.
Last but not least, Form 8889, Health Savings Accounts (HSAs), relates to IRS Form 8879 through the tax filing process. Form 8889 is used to report contributions, distributions, and deductions related to HSAs on the taxpayer’s tax return. The completion and accuracy of Form 8889 can affect the tax return filed electronically via Form 8879, underscoring the interconnectedness of various IRS forms in maintaining compliance and ensuring benefits related to specific tax-advantaged accounts.
Filing taxes can feel like navigating through a maze, and using the IRS 8879 form is a key step for many taxpayers. This document allows tax preparers to e-file with an electronic signature. To make the process smoother, here's a straightforward guide on what you should and shouldn't do when tackling this form.
Do's:
Verify all your personal information for accuracy, including your Social Security Number and address. Mistakes here can lead to delays or issues with your tax return.
Ensure that the tax year at the top of the form is correct. It's a small detail that's easy to overlook but crucial for filing.
Double-check the figures entered by your tax preparer against your own records. This includes your adjusted gross income, tax owed, and refund amount, if applicable.
Sign and date the form once you are satisfied that all information is accurate and complete. Your electronic signature is a legal acknowledgment.
Keep a copy of the signed form for your records. It's important to have evidence of your filing and the information submitted.
Don'ts:
Don't sign the form without reviewing it fully. Even if you trust your tax preparer, it's your responsibility to ensure everything is correct.
Don't use a digital signature that's easy to replicate, like a simple check mark or your first name. Make sure your signature is as secure and unique as possible.
Don't leave any fields blank that apply to you. Incomplete forms can be rejected, causing unnecessary delays.
Don't ignore the instructions provided with the form. They're designed to help you fill out the form correctly and answer any common questions you might have.
Don't forget to communicate with your tax preparer if you spot any discrepancies or have concerns. It's better to ask questions and get clarification before submitting your form.
Filling out the IRS 8879 form doesn't have to be an ordeal. By following these simple do's and don'ts, you can help ensure a smoother e-filing process and avoid common pitfalls. Remember, attention to detail now can save you time and headaches later.
The IRS 8879 form, often surrounded by misconceptions, plays a crucial role in the electronic filing (e-filing) process of tax returns. It serves as an electronic signature authorization form, allowing tax preparers to file returns on behalf of taxpayers. Understanding the facts can help taxpayers navigate their filing with confidence. Here are four common misconceptions and the reality behind each.
Dispelling these misconceptions about the IRS 8879 form is vital for a smooth and secure tax filing process. Taxpayers and tax preparers alike should understand the form’s purpose and requirements to ensure compliance and peace of mind during tax season.
The IRS 8879 form is an essential document for taxpayers who opt for electronic filing. Here are five key takeaways to ensure you fill out and use this form correctly:
Following these guidelines will help streamline the electronic filing process, ensuring that your tax return is filed accurately and efficiently.
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