Fillable Form 8879 - Irs E-File Signature Authorization

Form 8879 (2012)

Page

General Instructions

4. Enter on the authorization line in Part II

Important Notes for EROs

the ERO firm name (not the name of the

• Do not send Form 8879 to the IRS unless

Section references are to the Internal Revenue

individual preparing the return) if the ERO is

requested to do so. Retain the completed

Code unless otherwise noted.

authorized to enter the taxpayer’s PIN.

Form 8879 for 3 years from the return due

Purpose of Form

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

date or the date the IRS received the return,

above, give the taxpayer Form 8879 for

whichever is later. Form 8879 may be retained

Form 8879 is the declaration document and

completion and review. This can be done in

electronically in accordance with the

signature authorization for an e-filed return

person or by using the U.S. mail, a private

recordkeeping guidelines in Rev. Proc. 97-22,

filed by an electronic return originator (ERO).

delivery service, fax, email, or an Internet

which is on page 9 of Internal Revenue

Complete Form 8879 when the Practitioner

website.

Bulletin 1997-13 at

PIN method is used or when the taxpayer

6. Enter the 14-digit Declaration Control

irb97-13.pdf.

authorizes the ERO to enter or generate the

Number (DCN) assigned to the tax return,

• You should confirm the identity of the

taxpayer’s personal identification number

after the taxpayer completes Part II. See Part I

taxpayer(s). For additional guidance, see Pub.

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

of Pub. 1346, Electronic Return File

1345, Handbook for Authorized IRS e-file

tax return.

Specifications for Individual Income Tax

Providers of Individual Income Tax Returns.

Do not send this form to the IRS.

▲

Returns. Pub. 1346 is available on IRS.gov.

• Complete Part III only if you are filing the

The ERO must retain Form 8879.

You must receive the completed

▲

return using the Practitioner PIN method. You

and signed Form 8879 from the

are not required to enter the taxpayer’s date

CAUTION

taxpayer before the electronic

of birth, prior year adjusted gross income, or

When and How To Complete

CAUTION

return is transmitted (or released

PIN in the Authentication Record of the

for transmission).

electronically filed return.

Use this chart to determine when and how to

• If you are not using the Practitioner PIN

Taxpayer Responsibilities

complete Form 8879.

method, enter the taxpayer(s) date of birth

Taxpayers have the following responsibilities.

and either the adjusted gross income or the

IF the ERO is . . .

THEN . . .

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

1. Verify the accuracy of the prepared

Not using the Practitioner

Do not complete

originally filed return in the Authentication

PIN method and the

Form 8879.

income tax return, including direct deposit

Record of the taxpayer’s electronically filed

taxpayer enters his or her

information.

return. Do not use an amount from an

own PIN

2. Check the appropriate box in Part II to

amended return or a math error correction

Using the Practitioner PIN

Complete Form 8879,

authorize the ERO to enter or generate their

made by the IRS.

method and is authorized

Parts I, II, and III.

PIN or to do it themselves.

to enter or generate the

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

3. Indicate or verify their PIN when

taxpayer’s PIN

screen only if the taxpayer has authorized you

authorizing the ERO to enter or generate it

Complete Form 8879,

to do so. If married filing jointly, it is

Using the Practitioner PIN

(the PIN must be five numbers other than all

Parts I, II, and III.

acceptable for one spouse to authorize you to

method and the taxpayer

zeros).

enter his or her PIN, and for the other spouse

enters his or her own PIN

4. Sign and date Form 8879. Taxpayers

to enter his or her own PIN. It is not

Complete Form

must sign Form 8879 by handwritten

acceptable for a taxpayer to select or enter

Not using the Practitioner

8879, Parts I and II.

signature.

the PIN of an absent spouse.

PIN method and is

authorized to enter or

5. Return the completed Form 8879 to the

• Taxpayers must use a PIN to sign their

generate the taxpayer’s

ERO in person, or by U.S. mail, private

e-filed individual income tax return

delivery service, fax, email, or an Internet

transmitted by an ERO.

website.

ERO Responsibilities

• Provide the taxpayer with a copy of the

Your return will not be transmitted to the

signed Form 8879 for his or her records upon

The ERO will do the following.

IRS until the ERO receives your signed Form

request.

1. Enter the name(s) and social security

8879.

• Provide the taxpayer with a corrected copy

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

Refund information. You can check on the

of Form 8879 if changes are made to the

form.

status of your 2012 refund if it has been at

return (for example, based on taxpayer

2. Complete Part I using the amounts (zeros

least 72 hours since IRS acknowledged

review).

may be entered when appropriate) from the

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

• EROs can sign the form using a rubber

taxpayer’s 2012 tax return. Form 1040-SS

Form 8379 with your return, allow 11 weeks.

stamp, mechanical device (such as a

filers leave lines 1 through 3 and line 5 blank.

To check the status of your 2012 refund, do

signature pen), or computer software

one of the following.

3. Enter or generate, if authorized by the

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

taxpayer, the taxpayer’s PIN and enter it in

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

809, available at

the boxes provided in Part II.

Refund.”

for

more information.

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

information and follow the recorded

• For more information, see Pub. 1345. Also,

instructions.

go to

• Call 1-800-829-1954.

Form 8879 - Irs E-File Signature Authorization - 2012 Page 2

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