The IRS 8879 form is a crucial document used for e-filing individual income tax returns. It serves as an electronic signature authorization for taxpayers, allowing them to approve their tax return before submission. Understanding this form can streamline the filing process and ensure compliance with IRS regulations.
The IRS 8879 form plays a crucial role in the tax filing process for many individuals and businesses. This document serves as an e-signature authorization, allowing taxpayers to electronically file their returns while ensuring that they have reviewed the information provided by their tax preparer. By signing this form, taxpayers confirm that the details in their return are accurate and complete, which can help prevent issues with the IRS down the line. It’s important to note that the IRS 8879 is specifically used for e-filing, meaning that if you’re filing a paper return, this form isn’t necessary. Additionally, the form includes sections where taxpayers must provide their personal information, as well as the preparer's details. Understanding the IRS 8879 form is essential for anyone looking to streamline their tax filing experience and ensure compliance with federal regulations. With the right knowledge, taxpayers can confidently navigate the e-filing process, making it a less daunting task during tax season.
What is the IRS 8879 form?
The IRS 8879 form, also known as the IRS e-file Signature Authorization, is used by taxpayers to authorize an electronic return originator (ERO) to file their tax return electronically. This form serves as a signature for the taxpayer, allowing the ERO to submit the return on their behalf.
Who needs to use the IRS 8879 form?
Taxpayers who choose to file their tax returns electronically through an ERO must use the IRS 8879 form. This includes individuals, partnerships, and corporations that prefer the convenience of e-filing rather than submitting a paper return.
How do I complete the IRS 8879 form?
To complete the IRS 8879 form, you will need to provide your personal information, including your name, Social Security number, and the tax year for which you are filing. After the ERO prepares your tax return, they will fill out the necessary sections of the form, and you will need to review and sign it to authorize the electronic filing.
Is the IRS 8879 form required for all e-filed returns?
No, the IRS 8879 form is not required for all e-filed returns. It is specifically required when a taxpayer uses an ERO to file their return electronically. If you file your return directly through the IRS e-file system without an ERO, you do not need to complete this form.
What happens if I do not sign the IRS 8879 form?
If you do not sign the IRS 8879 form, your ERO cannot submit your tax return electronically. This means that you will need to file your return using a paper form instead, which may delay the processing of your refund.
Can I revoke my authorization after signing the IRS 8879 form?
Yes, you can revoke your authorization after signing the IRS 8879 form. However, you must do so in writing and notify your ERO immediately. Keep in mind that revoking your authorization may complicate the filing process, so it's essential to communicate clearly with your ERO.
How long should I keep the IRS 8879 form?
It is advisable to keep the IRS 8879 form for at least three years after you file your tax return. This is in line with the IRS's recommendation for retaining tax-related documents, as it may be needed for future reference or in case of an audit.
Can I file the IRS 8879 form electronically?
Yes, the IRS 8879 form is designed for electronic filing. Once you have signed the form, your ERO will submit it along with your tax return electronically to the IRS. This process ensures that your authorization is documented and that your return is filed correctly.
Where can I find the IRS 8879 form?
The IRS 8879 form can be downloaded from the official IRS website. You can find it in the forms and publications section. Ensure that you are using the correct version for the tax year you are filing, as forms may change from year to year.
The IRS Form 8879, also known as the e-file Signature Authorization, plays a crucial role in the electronic filing of tax returns. Here are some key takeaways regarding its use:
Understanding these key points can help taxpayers navigate the electronic filing process more effectively and ensure compliance with IRS requirements.
The IRS 8879 form, also known as the "IRS e-file Signature Authorization," is often misunderstood. Below are some common misconceptions about this form, along with clarifications to help you better understand its purpose and use.
Understanding these misconceptions can help you navigate the e-filing process more effectively. If you have any further questions about the IRS 8879 or your tax situation, consider reaching out to a tax professional for personalized guidance.
Form 8879
(Rev. January 2021)
Department of the Treasury Internal Revenue Service
IRS e-file Signature Authorization
▶ ERO must obtain and retain completed Form 8879.
▶Go to www.irs.gov/Form8879 for the latest information.
OMB No. 1545-0074
Submission Identification Number (SID)
▲
Taxpayer’s name
Social security number
Spouse’s name
Spouse’s social security number
Part I
Tax Return Information — Tax Year Ending December 31,
(Enter
year you are authorizing.)
Enter whole dollars only on lines 1 through 5.
Note: Form 1040-SS filers use line 4 only. Leave lines 1, 2, 3, and 5 blank.
1
Adjusted gross income
.
. .
. . .
2
Total tax
3
Federal income tax withheld from Form(s) W-2 and Form(s) 1099
4
Amount you want refunded to you
5
Amount you owe
Part II Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)
Under penalties of perjury, I declare that I have examined a copy of the income tax return (original or amended) I am now authorizing, and to the best of my knowledge and belief, it is true, correct, and complete. I further declare that the amounts in Part I above are the amounts from the income tax return (original or amended) I am now authorizing. 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 1-888-353-4537. Payment cancellation requests must be received no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I further acknowledge that the personal identification number (PIN) below is my signature for the income tax return (original or amended) I am now authorizing and, if applicable, my Electronic Funds Withdrawal Consent.
Taxpayer’s PIN: check one box only
I authorize
to enter or generate my PIN
Enter five digits, but
ERO firm name
don’t enter all zeros
signature on the income tax return (original or amended) I am now authorizing.
as my
I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. 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 ▶
Date ▶
Spouse’s PIN: check one box only
Spouse’s signature ▶
Practitioner PIN Method Returns Only—continue below
Part III Certification and Authentication — Practitioner PIN Method Only
ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
Don’t enter all zeros
I certify that the above numeric entry is my PIN, which is my signature for the electronic individual income tax return (original or amended) I am now authorized to file for tax year indicated above 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 e-file Providers of Individual Income Tax Returns.
ERO’s signature ▶
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 (Rev. 01-2021)
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.
What's New. Form 8879 is used to authorize the electronic filing (e-file) of original and amended returns. Use this Form 8879 (Rev. January 2021) to authorize e-file of your Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040- X, for tax years beginning with 2019.
Purpose of Form
Form 8879 is the declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO). Complete Form 8879 when the Practitioner PIN method is used or when the taxpayer authorizes the ERO to enter or generate the taxpayer’s personal identification number (PIN) on his or her e-filed individual income tax return.
!
Don’t send this form to the IRS.
The ERO must retain Form 8879.
CAUTION
When and How To Complete
Use this chart to determine when and how to complete Form 8879.
IF the ERO is . . .
THEN . . .
Not using the Practitioner
Don’t complete
PIN method and the
Form 8879.
taxpayer enters his or her
own PIN
Complete Form
PIN method and is
8879, Parts I and II.
authorized to enter or
generate the taxpayer’s
PIN
Using the Practitioner PIN
Complete Form 8879,
method and is authorized
Parts I, II, and III.
to enter or generate the
taxpayer’s PIN
method and the taxpayer
enters his or her own PIN
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 tax return. Form 1040-SS filers leave lines 1 through 3 and line 5 blank.
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 20-digit Submission Identification Number (SID) assigned to the tax return, or associate Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically, with Form 8879 after filing. If Form 9325 is used to provide the SID, it isn’t required to be physically attached to Form 8879. However, it must be kept in accordance with published retention requirements for Form 8879. See Pub. 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters, for more details.
You must receive the completed ▲! 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 refund if it has been at least 72 hours since the IRS acknowledged receipt of your e-filed return. But if you filed Form 8379 with your return, allow 11 weeks. To check the status of your refund, do one of the following.
•Go to www.irs.gov/Refunds.
•Call 1-800-829-4477 for automated refund information and follow the recorded instructions.
•Call 1-800-829-1954.
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. 97-22, which is on page 9 of Internal Revenue Bulletin 1997-13 at www.irs.gov/pub/irs-irbs/irb97-13.pdf.
•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
e-filed individual income tax return transmitted by an ERO.
•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 2007-79, 2007-42 I.R.B. 809, available at www.irs.gov/ irb/2007-42_IRB/ar10.html, for more information.
•Go to www.irs.gov/Efile for the latest information.
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Incorrect Personal Information: Many people forget to double-check their name, Social Security number, and address. Any discrepancies can lead to delays or rejections.
Missing Signatures: The form requires signatures from both the taxpayer and the preparer. Omitting one can invalidate the submission.
Incorrect Tax Year: Filling out the form for the wrong tax year can cause confusion and complicate the filing process.
Failure to Include All Required Forms: Some filers neglect to attach necessary supporting documents, which can lead to issues with the IRS.
Inaccurate Bank Information: Providing incorrect bank account details for direct deposit can result in delays in receiving refunds.
Not Reviewing the Completed Return: Before signing, it’s crucial to review the entire return for accuracy. Skipping this step can lead to mistakes.
Filing Late: Submitting the form after the tax deadline can incur penalties and interest. Timeliness is essential.
Ignoring Instructions: Each year, the IRS may update instructions. Ignoring these can lead to errors in filling out the form.
Not Keeping Copies: Failing to keep a copy of the signed form for personal records can create problems if questions arise later.
When filling out the IRS 8879 form, it's important to follow certain guidelines to ensure accuracy and compliance. Here’s a helpful list of things you should and shouldn't do:
The IRS Form 8879, known as the IRS e-file Signature Authorization, is similar to Form 8453, which is the U.S. Individual Income Tax Declaration for an IRS e-file Return. Both forms serve as a declaration of the taxpayer's intent to file electronically. While Form 8879 is specifically for e-filing, Form 8453 is used for taxpayers who may need to submit additional documents with their e-filed return. Each form requires the taxpayer's signature, affirming the accuracy of the information provided.
Another document comparable to Form 8879 is Form 8862, the Information to Claim Certain Credits After Disallowance. This form is necessary for taxpayers who have had their credits denied in previous years. Like Form 8879, it requires the taxpayer to provide specific information to validate their claim. Both forms are crucial for ensuring compliance with IRS regulations and for the proper processing of tax returns.
Form 2848, the Power of Attorney and Declaration of Representative, is also similar to Form 8879. This document allows taxpayers to authorize someone else to represent them before the IRS. While Form 8879 is about e-filing authorization, Form 2848 focuses on representation. Both require signatures and serve to facilitate communication between the IRS and the taxpayer or their representative.
For those managing the sale of their trailer in New York, it is vital to utilize the appropriate documentation to avoid future complications. The New York Trailer Bill of Sale form is a critical resource that not only functions as proof of purchase but also details the essential specifics regarding the buyer, seller, and the trailer itself. To access a comprehensive template for this form, visit https://vehiclebillofsaleform.com/trailer-bill-of-sale-template/new-york-trailer-bill-of-sale-template/, ensuring you are well-prepared for the transaction.
Form 9465, the Installment Agreement Request, shares similarities with Form 8879 in that both involve taxpayer consent. Form 9465 allows taxpayers to request a payment plan for their tax liabilities. While Form 8879 is about electronic filing consent, both documents require the taxpayer to affirm their understanding of the terms and conditions set forth by the IRS.
Form 1040, the U.S. Individual Income Tax Return, is another document related to Form 8879. While Form 1040 is the actual tax return, Form 8879 is the authorization needed for electronic submission. Both documents are integral to the tax filing process, and they work together to ensure that taxpayers can file their returns accurately and efficiently.
Form 8863, the Education Credits (American Opportunity and Lifetime Learning Credits) form, is also comparable. Like Form 8879, it requires the taxpayer to provide specific information and affirm their eligibility for the credits claimed. Both forms are essential for ensuring that taxpayers receive the benefits they are entitled to under the law.
Finally, Form 8888, the Allocation of Refund (Including Savings Bond Purchases), is similar to Form 8879 in that it involves the taxpayer's preferences regarding their tax refund. While Form 8879 is about authorizing e-filing, Form 8888 allows taxpayers to specify how they want their refund distributed. Both forms require the taxpayer's signature and are important for the proper processing of tax returns and refunds.