Fillable Form 8879 - Irs E-File Signature Authorization

Form 8879 (2015)

Page

General Instructions

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

Important Notes for EROs

above, give the taxpayer Form 8879 for

• Do not 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 the date the IRS received the return,

website, and fax.

information about developments related to

whichever is later. Form 8879 may be retained

Form 8879 and its instructions, such as

6. Enter the 20-digit Submission

electronically in accordance with the

legislation enacted after they were published,

Identification Number (SID) assigned to the

recordkeeping guidelines in Rev. Proc. 97-22,

go to

tax return, or associate Form 9325,

which is on page 9 of Internal Revenue

Acknowledgement and General Information

Bulletin 1997-13 at

Purpose of Form

for Taxpayers Who File Returns Electronically,

irb97-13.pdf.

Form 8879 is the declaration document and

with Form 8879 after filing. If Form 9325 is

• You should confirm the identity of the

signature authorization for an e-filed return

used to provide the SID, it is NOT required to

taxpayer(s).

filed by an electronic return originator (ERO).

be physically attached to Form 8879.

• Complete Part III only if you are filing the

Complete Form 8879 when the Practitioner

However, it must be kept in accordance with

return using the Practitioner PIN method. You

PIN method is used or when the taxpayer

published retention requirements for Form

are not required to enter the taxpayer’s date

authorizes the ERO to enter or generate the

8879. See Publication 4164, Modernized

of birth, prior year adjusted gross income, or

taxpayer’s personal identification number

e-File (MeF) Guide for Software Developers

PIN in the Authentication Record of the

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

and Transmitters, for more details.

electronically filed return.

tax return.

You must receive the completed

▲

• If you are not using the Practitioner PIN

Do not send this form to the IRS.

and signed Form 8879 from the

▲

method, enter the taxpayer(s) date of birth

The ERO must retain Form 8879.

taxpayer before the electronic

and either the adjusted gross income or the

return is transmitted (or released

CAUTION

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

for transmission).

CAUTION

originally filed return in the Authentication

For additional information, see Pub.1345.

When and How To Complete

Record of the taxpayer’s electronically filed

return. Do not use an amount from an

Taxpayer Responsibilities

Use this chart to determine when and how to

amended return or a math error correction

complete Form 8879.

Taxpayers have the following responsibilities.

made by the IRS.

IF the ERO is . . .

THEN . . .

1. Verify the accuracy of the prepared

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

income tax return, including direct deposit

Not using the Practitioner

Do not complete

screen only if the taxpayer has authorized you

information.

PIN method and the

Form 8879.

to do so. If married filing jointly, it is

taxpayer enters his or her

2. Check the appropriate box in Part II to

acceptable for one spouse to authorize you to

own PIN

authorize the ERO to enter or generate your

enter his or her PIN, and for the other spouse

Using the Practitioner PIN

Complete Form 8879,

PIN or to do it yourself.

to enter his or her own PIN. It is not

method and is authorized

Parts I, II, and III.

acceptable for a taxpayer to select or enter

3. Indicate or verify your PIN when

to enter or generate the

the PIN of an absent spouse.

authorizing the ERO to enter or generate it

taxpayer’s PIN

(the PIN must be five digits other than all

• Taxpayers must use a PIN to sign their

Complete Form 8879,

Using the Practitioner PIN

zeros).

e-filed individual income tax return

Parts I, II, and III.

method and the taxpayer

transmitted by an ERO.

4. Sign and date Form 8879. Taxpayers

enters his or her own PIN

must sign Form 8879 by handwritten

• Provide the taxpayer with a copy of the

signature, or electronic signature if supported

signed Form 8879 for his or her records upon

Complete Form

Not using the Practitioner

by computer software.

request.

8879, Parts I and II.

PIN method and is

authorized to enter or

5. Return the completed Form 8879 to the

• Provide the taxpayer with a corrected copy

generate the taxpayer’s

ERO. The acceptable delivery methods

of Form 8879 if changes are made to the

include hand delivery, U.S. mail, private

return (for example, based on taxpayer

delivery service, email, Internet website, and

review).

ERO Responsibilities

fax.

• EROs can sign the form using a rubber

Your return will not be transmitted to the

stamp, mechanical device (such as a

The ERO will do the following.

IRS until the ERO receives your signed Form

signature pen), or computer software

1. Enter the name(s) and social security

8879.

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

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

809, available at

Refund information. You can check on the

form.

for

status of your 2015 refund if it has been at

2. Complete Part I using the amounts (zeros

more information.

least 72 hours since IRS acknowledged

may be entered when appropriate) from the

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

• For more information, go to

taxpayer’s 2015 tax return. Form 1040-SS

Form 8379 with your return, allow 11 weeks.

filers leave lines 1 through 3 and line 5 blank.

To check the status of your 2015 refund, do

3. Enter or generate, if authorized by the

one of the following.

taxpayer, the taxpayer’s PIN and enter it in

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

the boxes provided in Part II.

Refund.”

4. Enter on the authorization line in Part II

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

the ERO firm name (not the name of the

information and follow the recorded

individual preparing the return) if the ERO is

instructions.

authorized to enter the taxpayer’s PIN.

• Call 1-800-829-1954.

Form 8879 - Irs E-File Signature Authorization - 2015 Page 2

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