Form 8879 - California E-File Signature Authorization For Individuals - 2011 Page 2
Download a blank fillable Form 8879 - California E-File Signature Authorization For Individuals - 2011 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 8879 - California E-File Signature Authorization For Individuals - 2011 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Instructions for Form FTB 8879
DO NOT MAIL THIS FORM TO 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 2011 e-filed California
individual income tax return . This is a one-time authorization tied to this
• Confirm the identity of the taxpayer(s) per FTB Pub . 1345, Section 6 .
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 8 .
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 . Reconfirm 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 ap-
Payment Record for Individuals, or a comparable form .
plies only to the tax return you are filing at this time . Be sure the account
information entered in the tax preparation software as shown on your tax
• Sign and date form FTB 8879 and submit it to your ERO (fax is
return is correct . If the bank or financial institution rejects the electronic
acceptable) .
funds withdrawal due to an error in the routing number or account
Your tax return will not be transmitted to the Franchise Tax Board (FTB)
number, we will send you a notice that may include penalties and interest .
until the ERO receives your signed form FTB 8879.
To cancel an electronic funds withdrawal or a scheduled estimated tax
After your tax return is e-filed, you must retain the following documents
payment, you must call the FTB at 916 .845 .0353 at least two working
(in electronic or paper format) for the California statute of limitations
days before the date of the withdrawal .
period:
Caution: Check with your financial institution to make sure your deposit
• Original Forms W-2, W-2G, and 1099-R .
will be accepted and to get the correct routing and account numbers .
• A copy of Form 540, Form 540 2EZ, Long, or Short Form 540NR .
The FTB is not responsible for a lost refund due to incorrect account
information entered by you or your representative .
• A copy of form FTB 8455, California e-file Payment Record for
Individuals, or a comparable form .
Do not mail form FTB 8879 to the FTB.
• A copy of your federal tax return .
• 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 2011
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial