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Understanding the IRS 8879 form is essential for anyone preparing their taxes, particularly for self-employed individuals and tax professionals. This unique document serves as a taxpayer's declaration and electronic filing authorization, streamlining the submission process of your tax return. By signing the form, taxpayers consent to electronically transmit their tax returns, which not only expedites processing but also enhances accuracy. Furthermore, it helps safeguard sensitive information by minimizing the number of paper documents exchanged. Taxpayers must be aware that the IRS 8879 form requires specific information, including personal identification details and an acknowledgment of the taxpayer's responsibility for the accuracy of the data provided. As a valuable tool for ensuring compliance and efficiency in electronic filing, the form plays a critical role in the modern tax landscape.
IRS 8879 Example
Form 8879
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.
2019
Submission Identification Number (SID)
F
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, 2019 (Whole dollars only) |
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Adjusted gross income (Form 1040 or |
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Total tax (Form 1040 or |
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Federal income tax withheld from Forms |
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line 62a) |
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Refund (Form 1040 or |
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Amount you owe (Form 1040 or |
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Part II |
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Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy |
of |
your return) |
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Under penalties of perjury, I declare that I have examined a copy of my electronic individual income tax return and accompanying schedules and statements for the tax year ending December 31, 2019, and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amounts in Part I above are the amounts from my electronic income tax return. 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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ERO firm name |
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Enter five digits, but |
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signature on my tax year 2019 electronically filed income tax return. |
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don’t enter all zeros |
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as my
I will enter my PIN as my signature on my tax year 2019 electronically filed income tax return. 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 |
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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 my tax year 2019 electronically filed income tax return. |
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don’t enter all zeros |
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as my
I will enter my PIN as my signature on my tax year 2019 electronically filed income tax return. 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 |
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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 tax year 2019 electronically filed income tax return 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 signatureDate
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 (2019) |
Form 8879 (2019) |
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.
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. |
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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 2019 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 F! 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 2019 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.
File Breakdown
| Fact Name | Description |
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| Purpose | The IRS 8879 form, also known as the e-file Signature Authorization, is used to grant an electronic signature for e-filing a tax return. |
| Eligibility | This form can be used by individuals and businesses who file their tax returns electronically and require a signature for the e-filing process. |
| Signatures | The form must be signed by the taxpayer, allowing their tax preparer to electronically file the return on their behalf. |
| Retention | Taxpayers should keep a copy of the signed form for their records, as it serves as proof of consent for e-filing. |
| State-Specific Forms | Some states have their own versions of e-file signature authorization forms. For example, California uses Form FTB 8453, governed by California Revenue and Taxation Code Section 18621. |
Guide to Using IRS 8879
After you have gathered the necessary financial information and completed your tax return, it is time to fill out Form 8879. This form is essential for e-filing your tax return, authorizing your tax preparer to submit it on your behalf. Follow these steps carefully.
- Begin by downloading the IRS Form 8879 from the IRS website, or obtain a physical copy if you prefer.
- Fill in your personal information at the top of the form, including your name, address, and Social Security number.
- Enter your spouse’s name and Social Security number if filing jointly.
- Provide your tax return information, including the total income, total tax, and any refund or balance due amounts. This information can be found on your completed tax return.
- Review the certification section to ensure all details are correct. You need to sign and date the form to authorize your tax preparer to file your return electronically.
- Deliver the completed and signed form to your tax preparer. You can send it electronically if your preparer has that capability, or provide a physical copy.
Get Answers on IRS 8879
What is IRS Form 8879?
IRS Form 8879 is a declaration form used by taxpayers who file their taxes electronically. It serves as an authorization for tax preparers to submit a return on behalf of the taxpayer. This form confirms that the taxpayer has reviewed their tax return and agrees with the information submitted.
Who needs to complete Form 8879?
Any taxpayer who is e-filing their federal tax return through a tax preparer will need to complete Form 8879. This includes individual taxpayers, businesses, and certain tax-exempt organizations. If you are preparing your own taxes without a preparer, you do not need this form.
How do I complete Form 8879?
To complete Form 8879, follow these steps:
- Review your completed tax return with your tax preparer.
- Fill out the sections on Form 8879 that require your information and the tax preparer’s information.
- Sign and date the form to authorize the e-filing of your taxes.
- Ensure your tax preparer submits the form with your electronic return.
What information is required on Form 8879?
Form 8879 requires key personal information, including:
- Your name and Social Security number or Employer Identification Number (EIN).
- Your tax preparer's information.
- The amount of the refund or balance due.
- Your signature and date.
Is Form 8879 the same as a tax return?
No, Form 8879 is not a tax return. It is a separate form that authorizes your tax preparer to file your tax return electronically. The actual tax return includes all your financial information, deductions, and credits.
What should I do if I need to make changes after completing Form 8879?
If you need to make changes after filling out Form 8879, you should contact your tax preparer immediately. They can update your tax return accordingly before submission, or assist you in amending it if the return has already been filed.
How long do I need to keep Form 8879?
It is recommended to keep Form 8879 for at least three years after the filing date. This allows you to have a record in case of any questions or audits by the IRS. Retaining this form can also assist in future tax-related needs.
Can I e-file my return without Form 8879?
Common mistakes
Completing the IRS 8879 form can be a crucial step in the e-filing process for taxpayers. However, many individuals fall victim to common mistakes that can delay their filings or cause complications later on. One of the major errors is failing to sign the form. The signature is essential for validating the document, and without it, the IRS may not accept the return.
Another frequent mistake is overlooking the date. It might seem minor, but neglecting to fill in the date can lead to confusion and issues processing the tax return. Ensuring the date is accurate helps keep the filing process smooth and on track.
Many people also forget to double-check their Social Security numbers (SSNs). Errors in SSN can result in significant problems. If the number is incorrect, it can jeopardize the entire filing, causing a delay in processing or even the rejection of the return.
Some taxpayers neglect to provide the correct info for their paid preparer. If someone else prepared the return, their details need to be entered accurately. Providing this information validates the preparer's involvement and ensures accountability.
An additional common mistake is misreading or misunderstanding the instructions on the form. Many people rush through filling it out without carefully reviewing each section. This oversight can lead to missed entries or incorrect information.
Many individuals forget to review the entire form after completing it. Taking a moment to look over everything can catch mistakes before submission, reducing potential issues with the IRS.
Another issue arises from poorly handling amendments. If there’s a need to amend a tax return after submission, the IRS 8879 should be revised accordingly. Ignoring this step can result in discrepancies later, complicating future filings.
Additionally, some filers overlook the importance of keeping a copy of the signed form. It is vital to retain this documentation for personal records. You never know when the IRS might request this information for verification.
Misunderstanding the difference between the IRS 8879 and other forms can lead to significant errors. The IRS 8879 serves a specific purpose for e-filing, and confusing it with similar forms can result in filing the wrong documentation.
Lastly, procrastination is a common pitfall. Waiting until the last minute to fill out the IRS 8879 can lead to rushed decisions and mistakes. Planning ahead allows for thorough preparation and reduces stress.
Documents used along the form
The IRS 8879 form, commonly referred to as the e-file signature authorization form, is an essential document utilized by taxpayers to authorize electronic filing of their tax returns. Several other forms and documents often accompany the IRS 8879, helping ensure that the filing process goes smoothly and all necessary information is collected. Below is a list of related forms and documents that typically support the use of the IRS 8879.
- Form 1040: This is the standard individual income tax return form used by U.S. taxpayers to report their annual income, calculate taxes owed, and claim refunds for overpayments.
- Form 9465: Known as the Installment Agreement Request, this form is used by taxpayers who wish to establish a monthly payment plan with the IRS for their tax liability.
- Form W-2: Employers provide this form to employees and the IRS, detailing an employee's yearly earnings and amount of taxes withheld from their paycheck.
- Form 1099: Used to report various types of income, this form includes payments made by businesses to independent contractors or other income not reported on a W-2.
- Form 8889: Health Savings Accounts (HSAs) are reported using this form, allowing taxpayers to report contributions and distributions made from their HSAs.
- Schedule A: This is the form for Itemized Deductions, allowing taxpayers to list deductible expenses such as mortgage interest, charitable contributions, and medical expenses.
- Schedule C: Self-employed individuals use this form to report income and expenses related to their business activities.
- Form 8862: If a taxpayer’s Earned Income Tax Credit claim was denied, this form is used to claim the credit again, demonstrating eligibility for the current year.
- Form 8879-PE: This is the e-file signature authorization specifically for partnerships, allowing partners to authorize e-filing of partnership returns.
- Form 2848: Known as the Power of Attorney, this form allows taxpayers to designate someone to represent them before the IRS, making it easier to address any issues or inquiries.
Understanding these forms is crucial for a seamless tax filing experience. Organizing your documents and ensuring all necessary forms are completed can provide peace of mind during the tax season. Each document plays a vital role in verifying information and ensuring compliance, thereby simplifying the filing process for all parties involved.
Similar forms
- Form 8453: This form also allows taxpayers to authorize electronic filing. It serves as the declaration for the submission of tax returns as well as the associated documents.
- Form 4843: Similar in purpose, this form is a declaration for certain tax-related documents. It requires signatures from both the taxpayer and the preparer for compliance.
- Form 8878: This is an application for e-file authorization for extensions. Like Form 8879, it is used to indicate consent for electronic submission.
- Form 8862: This form is related to the Earned Income Credit. It also requires a declaration and is submitted with the taxpayer’s consent for e-filing.
- Form 8962: Similar to Form 8879 in its necessity for submission with tax returns, it deals with the Premium Tax Credit. It certifies taxpayer information and eligibility.
- Form 9465: This form facilitates an installment agreement for tax payments, requiring a signature that expresses the taxpayer's consent for electronic interactions with the IRS.
- Form 8822: It's used to notify the IRS of a change of address. Though different in context, it still serves as a means for taxpayers to communicate important information electronically.
- Form 1099: These forms report income received outside of wages. While different in use, they are part of the electronic submission process and often require taxpayer authorization.
- Form W-9: This form provides taxpayer identification information. It plays a key role in electronic submissions, similar to the consent given with Form 8879.
Dos and Don'ts
When filling out the IRS 8879 form, it's essential to handle the process carefully. Here are five key things to keep in mind:
- Do ensure that all personal information is accurate, including your Social Security number and filing status.
- Don't forget to check your income and deductions to confirm they align with your tax return.
- Do sign and date the form in the designated areas before submitting it.
- Don't submit the form without reviewing it for errors or missing information.
- Do retain a copy of the completed form for your records after submission.
Following these guidelines will help ensure the process runs smoothly and limits complications with your tax obligations.
Misconceptions
The IRS 8879 form is often misunderstood. Here are five common misconceptions along with clarifications:
- The form is only for businesses. Many people think the IRS 8879 is exclusive to business tax returns. In reality, it can be used for individual returns as well, especially when e-filing is involved.
- Only the taxpayer signs the form. A common belief is that only the taxpayer needs to sign the IRS 8879. However, if a tax professional prepares the return, they must also sign the form to validate the submission.
- The form is only for electronic submissions. Some individuals assume the IRS 8879 is necessary solely for electronic filings. Yet, it serves as a declaration of authorization regardless of how the return is submitted.
- It is unnecessary if the return is filed by a tax professional. Many believe that if a tax preparer handles the return, the IRS 8879 is not needed. This is not true; it remains a crucial part of the e-filing process to confirm the taxpayer's consent.
- Filing the form guarantees a refund. Lastly, some taxpayers hold the misconception that submitting the IRS 8879 automatically ensures a tax refund. In fact, this form is only a declaration and does not influence the refund outcome, which is based on the return's specifics.
Key takeaways
The IRS 8879 form, also known as the e-file signature authorization, plays a crucial role in the electronic filing process for personal tax returns. Here are some important takeaways regarding this form:
- Purpose: The form serves to grant consent to an electronic return originator (ERO) to file a tax return electronically on behalf of the taxpayer.
- Eligibility: Only taxpayers eligible for electronic filing may use this form, which allows for a streamlined filing process.
- Signature: A handwritten or electronic signature is required from the taxpayer(s) to validate the e-filing process. The form must be signed before the return is submitted.
- Deadline: The form should be completed and signed before the due date of the tax return. This ensures compliance with IRS regulations.
- Retention: After filing, the ERO must retain the signed form for a minimum of three years. This is essential for potential future audits.
- Taxpayer Information: The form requires accurate information, including taxpayer identification numbers and other relevant details, to avoid processing delays.
- Alterations: Do not alter or modify the form; any changes may lead to rejection of the e-filed return.
- Electronic Retrieval: Taxpayers have the option to retrieve the form electronically, facilitating easier access during the filing process.
Understanding these critical aspects of the IRS 8879 form can enhance the e-filing experience and ensure smoother interactions with the IRS.