What Is Form 8879, IRS e-file Signature Authorization?

Form 8879, IRS e-file Signature Authorization, is a declaration that authorizes an Electronic Return Originator (ERO) to file a tax return on a taxpayer’s behalf. When a tax professional prepares a return, this form serves as the official signature document for the electronic submission. It is used for individual tax returns, including Form 1040 and the amended return Form 1040-X.

Purpose and Key Information on Form 8879

The function of Form 8879 is to provide the taxpayer with a final summary of their return and to obtain their authorization for the ERO to file it electronically. Before signing, the taxpayer must verify the key figures presented in Part I of the form. This section contains a snapshot of the most important lines from the tax return.

Part I displays the Adjusted Gross Income (AGI) from the corresponding Form 1040, the total tax liability, and either the total federal income tax refund or the balance of tax owed. These figures must exactly match the taxpayer’s final copy of their income tax return.

The Taxpayer’s Authorization and Signature

Part II of Form 8879 contains the taxpayer’s declaration and signature authorization. By signing this section, the taxpayer attests, under penalty of perjury, that they have examined the accompanying tax return. The signature confirms their belief that the return is true, correct, and complete. This act legally empowers the ERO to affix the taxpayer’s electronic signature to the return.

The most common method for signing involves the taxpayer creating a five-digit Personal Identification Number (PIN). The taxpayer can either enter this PIN themselves or authorize the ERO to enter it on their behalf. This self-selected PIN serves as the legal, electronic signature for the e-filed return. For joint returns, it is not permissible for one spouse to enter the PIN for an absent spouse.

Post-Signature Process

Once the taxpayer has signed and returned Form 8879 to the tax preparer, the ERO is authorized to transmit the electronic return to the IRS. The preparer must receive the signed form from the taxpayer before the return is transmitted. The ERO retains the completed Form 8879 for their records and does not send it to the IRS unless specifically requested to do so.

After the ERO submits the return, the taxpayer should expect to receive a confirmation. This confirmation, provided by the preparer, will state that the IRS has accepted the electronically filed tax return. This acceptance notice concludes the filing process for the taxpayer.