What Is Form 8879: IRS E-File Signature Authorization
Understand Form 8879, the official declaration authorizing a tax professional to e-file your return after you have reviewed and approved its accuracy.
Form 8879, IRS e-file Signature Authorization, is a document used when a tax professional electronically files a tax return on a taxpayer’s behalf. It serves as the formal consent for an Electronic Return Originator (ERO), your tax preparer, to submit your return to the IRS. The form confirms that you have reviewed the return and approve its filing. Its completion is a required step when the tax professional uses the Practitioner PIN method to file.
Information Presented on Form 8879
You must carefully review the information populated on Form 8879 by your tax preparer. This form does not replicate your entire tax return but summarizes its key figures in Part I, “Tax Return Information.” You will find your adjusted gross income (AGI), the total tax liability, and the federal income tax withheld.
The subsequent lines detail the outcome of these calculations, showing either your final refund or the amount you owe. It is your responsibility to compare these summary numbers against the final copy of the tax return. Any discrepancy should be addressed with your ERO before proceeding, as your signature confirms the accuracy of these specific data points.
The Signature and Authorization Steps
Once you have verified that the figures in Part I of Form 8879 match your tax return, you can proceed with authorization. Your tax preparer will provide you with the form, either physically or through a secure digital portal. Your action is required in Part II, “Taxpayer Declaration and Signature Authorization,” where you will sign and date the form to grant the ERO permission to file the return electronically.
Your signature is a declaration made under penalty of perjury, affirming that you have examined the complete tax return and believe it is true, correct, and complete. This step also authorizes the ERO to enter your Personal Identification Number (PIN) as your electronic signature. After signing, you must return the completed Form 8879 to your tax preparer.
Post-Signature Actions and Record Keeping
After you have signed and returned Form 8879, your ERO is authorized to transmit your tax return to the IRS. You should expect to receive a confirmation from your preparer once the IRS has accepted the electronically filed return. The ERO is required to receive the signed form from you before they can transmit the return.
The IRS requires you to keep a copy of your complete tax return, and you should store this return with a copy of the signed Form 8879. Your preparer is obligated to keep the original signed form but should provide you with a copy for your records upon request. While Form 8879 is for individual returns, similar authorization forms exist for other entity types, such as Form 8879-S for S Corporations and Form 8879-C for Corporations.