Form 8879 - California E-File Signature Authorization For Individuals

2016 Instructions for Form FTB 8879

DO NOT MAIL THIS FORM TO THE FTB

California e-ﬁle Signature Authorization for Individuals

General Information

The California statute of limitations is the later of four years from the

due date of the tax return or four years from the date the tax return is

A Purpose of Form FTB 8879

ﬁled. ( Exception: An extended statute of limitations period may apply for

California or federal tax returns that are related to or subject to a federal

Form FTB 8879, California e-ﬁle Signature Authorization for Individuals,

audit.)

must be completed when an individual e-ﬁle tax return is being signed

using the Practitioner PIN method. By signing this form, the taxpayer

D ERO Responsibilities

authorizes the electronic return originator (ERO) to enter the taxpayer’s

Before you can e-ﬁle your client’s individual tax return, you must:

personal identiﬁcation number (PIN) on his or her 2016 e-ﬁled California

• Conﬁrm the identity of the taxpayer(s) per FTB Pub. 1345, Section 5.

individual income tax return. This is a one-time authorization tied to this

speciﬁc tax return.

• Complete form FTB 8879 through Part I with information from the

Form FTB 8879 does not serve as proof of ﬁling – the acknowledgement

taxpayer’s tax return.

containing the date of acceptance for the accepted tax return is that

• Complete form FTB 8455, California e-ﬁle Payment Record for

proof.

Individuals, or a comparable form.

Do not use form FTB 8879 if the taxpayer(s) will sign form FTB 8453,

• Enter the ERO ﬁrm name (not the name of the individual preparing the

California e-ﬁle Return Authorization for Individuals, or will enter their

tax return) in Part II.

own PIN and shared secret.

• Review the taxpayer’s tax return, plus banking information.

B Practitioner PIN Method

• Provide the taxpayer (in electronic or paper format):

The Practitioner PIN method is an electronic signature option for

o Form FTB 8879.

taxpayers e-ﬁling their individual income tax return through an ERO.

o A complete copy of their tax return.

To select this method, both the taxpayer(s) and ERO must sign form

o Form FTB 8455, California e-ﬁle Payment Record for Individuals,

FTB 8879. When using this method, the taxpayer generally does not need

or a comparable form.

to supply a shared secret with their PIN. The Practitioner PIN method can

• Obtain each taxpayer’s signature after the tax return is prepared but

be used when the taxpayer’s shared secret is not known or the taxpayer

before you transmit it.

cannot physically enter their PIN on their ERO’s computer.

• Record the eleven-digit PIN that will be used as your signature.

For taxpayers who are married or RDPs ﬁling jointly, it is acceptable for

• Sign and date form FTB 8879.

one spouse/RDP to authorize the ERO to enter his or her PIN and the

other to choose to enter his or her own PIN. In this scenario, the spouse/

After the tax return is e-ﬁled, you must:

RDP entering his or her own PIN must also provide the correct shared

• Retain form FTB 8879 for four years from the due date of the tax return

secret. It is not acceptable for one spouse/RDP to enter both PINs.

or four years from the date the tax return is ﬁled, whichever is later.

C Taxpayer Responsibilities

• Retain all required e-ﬁle return information per FTB Pub. 1345,

Section 7.

Before you can e-ﬁle your individual tax return, you must:

• Upon request, provide a copy of form FTB 8879 to the taxpayer or the

• Inspect a copy of your individual income tax return and ensure the

FTB.

information is correct. Conﬁrm your routing and account numbers

entered into the tax preparation software.

*Exception: For VITA/TCE/Not for Proﬁt Sites, the taxpayer must retain

these documents.

• Review and approve the sworn statements and disclosure statements.

E Banking Information

• Indicate or verify the ﬁve-digit PIN that will be used as your signature.

• Receive and review the information on form FTB 8455, California e-ﬁle

Using direct deposit or electronic funds withdrawal is voluntary and

Payment Record for Individuals, or a comparable form.

applies only to the tax return you are ﬁling at this time. Be sure the

account information entered in the tax preparation software as shown

• Sign and date form FTB 8879 and submit it to your ERO (fax is

on your tax return is correct. If the bank or ﬁnancial institution rejects

acceptable).

the electronic funds withdrawal due to an error in the routing number or

Your tax return will not be transmitted to the Franchise Tax Board (FTB)

account number, we will send you a notice that may include penalties and

until the ERO receives your signed form FTB 8879.

interest.

After your tax return is e-ﬁled, you must retain the following documents

To cancel an electronic funds withdrawal or a scheduled estimated

(in electronic or paper format) for the California statute of limitations

tax payment, you must call FTB e-Programs Customer Service

period:

at 916.845.0353 at least two working days before the date of the

• Original Form(s) W-2, W-2G, and 1099-R.

withdrawal.

• A copy of Form 540, Form 540 2EZ, Long or Short Form 540NR.

Caution: Check with your ﬁnancial institution to make sure your deposit

will be accepted and to get the correct routing and account numbers.

• A copy of form FTB 8455, California e-ﬁle Payment Record for

The FTB is not responsible for a lost refund due to incorrect account

Individuals, or a comparable form.

information entered by you or your representative.

• A copy of your federal tax return.

Do not mail form FTB 8879 to the FTB.

• A copy of your other state income tax return if you claimed the

California Other State Tax Credit. Refer to California Schedule S.

FTB 8879 Instructions 2016

Form 8879 - California E-File Signature Authorization For Individuals - 2016 Page 2

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