Where to Find Form PA-8879 for State E-Filing and Mailing

Form PA-8879 is used in Pennsylvania to authorize the electronic filing of state tax returns. It allows taxpayers to sign digitally rather than submitting a physical signature, streamlining the e-filing process. This form is essential for those using professional tax preparers or third-party e-file providers.

Ensuring proper handling of Form PA-8879 helps meet state requirements and prevents delays in processing.

Eligibility Requirements

Taxpayers using Form PA-8879 must file electronically through an authorized tax professional. The return must qualify for e-filing, meaning it cannot include deductions or credits that require a paper submission.

The taxpayer must sign the form, and for joint returns, both spouses must sign. If a taxpayer is unable to sign due to incapacity, a legally authorized representative, such as someone with power of attorney, may sign on their behalf. Supporting documentation is required to verify the representative’s authority.

Tax preparers must be registered with the IRS as an Electronic Return Originator (ERO) and comply with Pennsylvania’s e-file regulations. They must use approved software and ensure all required documentation is complete before submission.

Signature and E-Filing Procedure

Once eligibility is confirmed, the taxpayer must authorize the electronic submission of their return. Form PA-8879 serves as a declaration that the information is accurate and that the taxpayer consents to e-filing. The tax preparer generates this form after completing the return.

Before signing, taxpayers should review the return summary to verify income, deductions, and credits. Errors can delay processing or trigger an audit.

Taxpayers can sign Form PA-8879 with a handwritten signature, which can be scanned and stored digitally, or an electronic signature if the tax preparer’s software supports it. Pennsylvania recognizes e-signatures as legally binding if they meet authentication requirements, such as knowledge-based identity verification or a secure login system. Once signed, the preparer retains the form and submits the return electronically through an approved provider.

Handling Paper Submissions

While Form PA-8879 is for electronic filing, tax preparers must keep a signed copy for compliance. The Pennsylvania Department of Revenue does not require submission of the form but may request it during an audit or review.

Tax professionals must store the form securely for at least three years from the filing date. Failure to maintain proper records can lead to penalties or complications if the state requests verification of the taxpayer’s authorization.

If a taxpayer prefers to sign a physical form rather than using an electronic signature, they must return the signed document to their tax preparer before the return is transmitted. Delays in returning the form can postpone filing and may result in late submission penalties.

Document Retention

Pennsylvania tax professionals must follow state and federal recordkeeping requirements, including maintaining documentation of electronically filed returns, supporting schedules, and taxpayer authorizations. While Form PA-8879 is not submitted with the return, it must be available if requested by the Pennsylvania Department of Revenue.

For firms handling multiple clients, a structured document management system is essential. This includes organizing files by tax year, securely archiving digital and physical copies, and restricting access to authorized personnel. The IRS requires tax preparers to keep e-file authorization forms for at least three years under Circular 230, and Pennsylvania follows this standard.

Tax professionals should also retain additional documents, such as client communications and transmission confirmations, to substantiate filings in case of an audit.