Form 8879

Form 8879’s full name is IRS e-file Signature Authorization. It covers Forms 1040, 1040-SR, 1040-NR, 1040-SS and 1040-X. The firm that e-files your return is the electronic return originator (ERO). You use the form with the Practitioner PIN method, where you and the ERO each sign with a PIN. You also use it when you let the ERO enter or generate your PIN.

You sign and date Form 8879 after you review the return and before the ERO transmits it. By signing, you declare the return true, correct and complete to the best of your knowledge. The preparer who signs your return must give you the form along with all the information to be transmitted. You sign it by hand or electronically. You can return it in person, by mail, fax or email, or through a website.

The signing preparer is the individual with primary responsibility for your return’s accuracy. They sign it electronically, and their PTIN appears on it. For a Practitioner PIN return, the ERO also completes Part III with its six-digit EFIN and a five-digit PIN. It may sign that part with a rubber stamp, a signature pen or software.

Form 8879 does not go to the IRS unless the IRS asks for it. The ERO keeps it for 3 years from the return’s due date or the IRS received date, whichever is later. It may keep the form electronically. When an ERO enters your PIN on an e-filed extension, Form 4868 or Form 2350, you sign a separate authorization, Form 8878. For Form 4868, it is needed only when you pay by electronic funds withdrawal.