Fillable Form 8879 - Irs E-File Signature Authorization

Form 8879 (2017)

Page

General Instructions

5. After completing items (1) through (4)

Important Notes for EROs

above, give the taxpayer Form 8879 for

• Don’t send Form 8879 to the IRS unless

Section references are to the Internal Revenue

completion and review. The acceptable

requested to do so. Retain the completed

Code unless otherwise noted.

delivery methods include hand delivery, U.S.

Form 8879 for 3 years from the return due

mail, private delivery service, email, Internet

Future developments. For the latest

date or IRS received date, whichever is later.

website, and fax.

information about developments related to

Form 8879 may be retained electronically in

Form 8879 and its instructions, such as

6. Enter the 20-digit Submission

accordance with the recordkeeping guidelines

legislation enacted after they were published,

Identification Number (SID) assigned to the

in Rev. Proc. 97-22, which is on page 9 of

go to

tax return, or associate Form 9325,

Internal Revenue Bulletin 1997-13 at

Acknowledgement and General Information

Purpose of Form

for Taxpayers Who File Returns Electronically,

• Confirm the identity of the taxpayer(s).

Form 8879 is the declaration document and

with Form 8879 after filing. If Form 9325 is

• Complete Part III only if you are filing the

signature authorization for an e-filed return

used to provide the SID, it is NOT required to

return using the Practitioner PIN method. You

filed by an electronic return originator (ERO).

be physically attached to Form 8879.

aren’t required to enter the taxpayer’s date of

Complete Form 8879 when the Practitioner

However, it must be kept in accordance with

birth, prior year adjusted gross income, or PIN

PIN method is used or when the taxpayer

published retention requirements for Form

in the Authentication Record of the

authorizes the ERO to enter or generate the

8879. See Pub. 4164, Modernized e-File

electronically filed return.

taxpayer’s personal identification number

(MeF) Guide for Software Developers and

(PIN) on his or her e-filed individual income

Transmitters, for more details.

• If you aren’t using the Practitioner PIN

tax return.

method, enter the taxpayer(s) date of birth

You must receive the completed

▲

and either the adjusted gross income or the

Don’t send this form to the IRS.

and signed Form 8879 from the

▲

PIN, or both, from the taxpayer’s prior year

The ERO must retain Form 8879.

taxpayer before the electronic

originally filed return in the Authentication

return is transmitted (or released

CAUTION

Record of the taxpayer’s electronically filed

for transmission).

CAUTION

return. Don’t use an amount from an

For additional information, see Pub. 1345.

When and How To Complete

amended return or a math error correction

made by the IRS.

Taxpayer Responsibilities

Use this chart to determine when and how to

complete Form 8879.

• Enter the taxpayer’s PIN(s) on the input

Taxpayers have the following responsibilities.

screen only if the taxpayer has authorized you

IF the ERO is . . .

THEN . . .

1. Verify the accuracy of the prepared

to do so. If married filing jointly, it is

income tax return, including direct deposit

Not using the Practitioner

Don’t complete

acceptable for one spouse to authorize you to

information.

PIN method and the

Form 8879.

enter his or her PIN, and for the other spouse

taxpayer enters his or her

2. Check the appropriate box in Part II to

to enter his or her own PIN. It isn’t acceptable

own PIN

authorize the ERO to enter or generate your

for a taxpayer to select or enter the PIN of an

Using the Practitioner PIN

Complete Form 8879,

PIN or to do it yourself.

absent spouse.

method and is authorized

Parts I, II, and III.

3. Indicate or verify your PIN when

• Taxpayers must use a PIN to sign their

to enter or generate the

authorizing the ERO to enter or generate it

e-filed individual income tax return

taxpayer’s PIN

(the PIN must be five digits other than all

transmitted by an ERO.

Complete Form 8879,

Using the Practitioner PIN

zeros).

• Provide the taxpayer with a copy of the

Parts I, II, and III.

method and the taxpayer

4. Sign and date Form 8879. Taxpayers

signed Form 8879 for his or her records upon

enters his or her own PIN

must sign Form 8879 by handwritten

request.

signature, or electronic signature if supported

Complete Form

• Provide the taxpayer with a corrected copy

Not using the Practitioner

by computer software.

8879, Parts I and II.

of Form 8879 if changes are made to the

PIN method and is

authorized to enter or

5. Return the completed Form 8879 to the

return (for example, based on taxpayer

generate the taxpayer’s

ERO by hand delivery, U.S. mail, private

review).

delivery service, email, Internet website, or

• EROs can sign the form using a rubber

fax.

stamp, mechanical device (such as a

ERO Responsibilities

Your return won’t be transmitted to the IRS

signature pen), or computer software

until the ERO receives your signed Form

program. See Notice 2007-79, 2007-42 I.R.B.

The ERO will do the following.

8879.

809, available at

1. Enter the name(s) and social security

for

Refund information. You can check on the

number(s) of the taxpayer(s) at the top of the

more information.

status of your 2017 refund if it has been at

form.

least 72 hours since IRS acknowledged

• Go to for the latest

2. Complete Part I using the amounts (zeros

receipt of your e-filed return. But if you filed

information.

may be entered when appropriate) from the

Form 8379 with your return, allow 11 weeks.

taxpayer’s 2017 tax return. Form 1040-SS

To check the status of your 2017 refund, do

filers leave lines 1 through 3 and line 5 blank.

one of the following.

3. Enter or generate, if authorized by the

• Go to IRS.gov and click on Where’s My

taxpayer, the taxpayer’s PIN and enter it in

Refund.

the boxes provided in Part II.

• Call 1-800-829-4477 for automated refund

4. Enter on the authorization line in Part II

information and follow the recorded

the ERO firm name (not the name of the

instructions.

individual preparing the return) if the ERO is

• Call 1-800-829-1954.

authorized to enter the taxpayer’s PIN.

Form 8879 - Irs E-File Signature Authorization - 2017 Page 2

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