Fillable Form 8879 - Irs E-File Signature Authorization

Form 8879 (2013)

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

Future developments. For the latest

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

date or the date the IRS received the return,

information about developments related to

above, give the taxpayer Form 8879 for

whichever is later. Form 8879 may be retained

Form 8879 and its instructions, such as

completion and review. This can be done in

electronically in accordance with the

legislation enacted after they were published,

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

recordkeeping guidelines in Rev. Proc. 97-22,

go to

delivery service, fax, email, or an Internet

which is on page 9 of Internal Revenue

website.

Purpose of Form

Bulletin 1997-13 at

6. Enter the 20-digit Submission

irb97-13.pdf.

Form 8879 is the declaration document and

Identification Number (SID) assigned to the

• You should confirm the identity of the

signature authorization for an e-filed return

tax return, or associate Form 9325,

taxpayer(s).

filed by an electronic return originator (ERO).

Acknowledgement and General Information

• Complete Part III only if you are filing the

Complete Form 8879 when the Practitioner

for Taxpayers Who File Returns Electronically,

return using the Practitioner PIN method. You

PIN method is used or when the taxpayer

with Form 8879 after filing.

are not required to enter the taxpayer’s date

authorizes the ERO to enter or generate the

You must receive the completed

▲

of birth, prior year adjusted gross income, or

taxpayer’s personal identification number

and signed Form 8879 from the

PIN in the Authentication Record of the

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

taxpayer before the electronic

electronically filed return.

tax return.

CAUTION

return is transmitted (or released

• If you are not using the Practitioner PIN

Do not send this form to the IRS.

▲

for transmission).

method, enter the taxpayer(s) date of birth

The ERO must retain Form 8879.

and either the adjusted gross income or the

Taxpayer Responsibilities

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

CAUTION

Taxpayers have the following responsibilities.

originally filed return in the Authentication

When and How To Complete

Record of the taxpayer’s electronically filed

1. Verify the accuracy of the prepared

return. Do not use an amount from an

income tax return, including direct deposit

Use this chart to determine when and how to

amended return or a math error correction

information.

complete Form 8879.

made by the IRS.

2. Check the appropriate box in Part II to

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

THEN . . .

IF the ERO is . . .

authorize the ERO to enter or generate your

screen only if the taxpayer has authorized you

Not using the Practitioner

PIN or to do it yourself.

Do not complete

to do so. If married filing jointly, it is

PIN method and the

Form 8879.

3. Indicate or verify your PIN when

acceptable for one spouse to authorize you to

taxpayer enters his or her

authorizing the ERO to enter or generate it

enter his or her PIN, and for the other spouse

own PIN

(the PIN must be five numbers other than all

to enter his or her own PIN. It is not

Using the Practitioner PIN

Complete Form 8879,

zeros).

acceptable for a taxpayer to select or enter

method and is authorized

Parts I, II, and III.

4. Sign and date Form 8879. Taxpayers

the PIN of an absent spouse.

to enter or generate the

must sign Form 8879 by handwritten

taxpayer’s PIN

• Taxpayers must use a PIN to sign their

signature.

e-filed individual income tax return

Complete Form 8879,

Using the Practitioner PIN

Parts I, II, and III.

5. Return the completed Form 8879 to the

transmitted by an ERO.

method and the taxpayer

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

enters his or her own PIN

• Provide the taxpayer with a copy of the

delivery service, fax, email, or an Internet

signed Form 8879 for his or her records upon

website.

Complete Form

Not using the Practitioner

request.

8879, Parts I and II.

PIN method and is

Your return will not be transmitted to the

• Provide the taxpayer with a corrected copy

authorized to enter or

IRS until the ERO receives your signed Form

of Form 8879 if changes are made to the

generate the taxpayer’s

8879.

return (for example, based on taxpayer

Refund information. You can check on the

review).

status of your 2013 refund if it has been at

ERO Responsibilities

• EROs can sign the form using a rubber

least 72 hours since IRS acknowledged

stamp, mechanical device (such as a

The ERO will do the following.

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

signature pen), or computer software

1. Enter the name(s) and social security

Form 8379 with your return, allow 11 weeks.

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

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

To check the status of your 2013 refund, do

809, available at

form.

one of the following.

for

2. Complete Part I using the amounts (zeros

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

more information.

may be entered when appropriate) from the

Refund.”

• For more information, go to

taxpayer’s 2013 tax return. Form 1040-SS

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

filers leave lines 1 through 3 and line 5 blank.

information and follow the recorded

3. Enter or generate, if authorized by the

instructions.

taxpayer, the taxpayer’s PIN and enter it in

• Call 1-800-829-1954.

the boxes provided in Part II.

Form 8879 - Irs E-File Signature Authorization - 2013 Page 2

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