Fillable Form 8879 - Irs E-File Signature Authorization

Form 8879 (2016)

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

What’s New

for Taxpayers Who File Returns Electronically,

• You should confirm the identity of the

Beginning in 2017, you can use Form 8879 to

with Form 8879 after filing. If Form 9325 is

taxpayer(s).

e-file your 2016 Form 1040NR, U.S.

used to provide the SID, it is NOT required to

• Complete Part III only if you are filing the

Nonresident Alien Income Tax Return.

be physically attached to Form 8879.

return using the Practitioner PIN method. You

However, it must be kept in accordance with

Purpose of Form

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

published retention requirements for Form

birth, prior year adjusted gross income, or PIN

8879. See Pub. 4164, Modernized e-File

Form 8879 is the declaration document and

in the Authentication Record of the

(MeF) Guide for Software Developers and

signature authorization for an e-filed return

electronically filed return.

Transmitters, for more details.

filed by an electronic return originator (ERO).

Complete Form 8879 when the Practitioner

• If you aren’t using the Practitioner PIN

You must receive the completed

▲

PIN method is used or when the taxpayer

method, enter the taxpayer(s) date of birth

and signed Form 8879 from the

authorizes the ERO to enter or generate the

and either the adjusted gross income or the

taxpayer before the electronic

taxpayer’s personal identification number

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

return is transmitted (or released

CAUTION

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

originally filed return in the Authentication

for transmission).

tax return.

Record of the taxpayer’s electronically filed

For additional information, see Pub. 1345.

return. Don’t use an amount from an

Don’t send this form to the IRS.

▲

amended return or a math error correction

Taxpayer Responsibilities

The ERO must retain Form 8879.

made by the IRS.

Taxpayers have the following responsibilities.

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

CAUTION

1. Verify the accuracy of the prepared

screen only if the taxpayer has authorized you

When and How To Complete

income tax return, including direct deposit

to do so. If married filing jointly, it is

information.

acceptable for one spouse to authorize you to

Use this chart to determine when and how to

2. Check the appropriate box in Part II to

enter his or her PIN, and for the other spouse

complete Form 8879.

authorize the ERO to enter or generate your

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

IF the ERO is . . .

THEN . . .

PIN or to do it yourself.

for a taxpayer to select or enter the PIN of an

absent spouse.

Not using the Practitioner

Don’t complete

3. Indicate or verify your PIN when

PIN method and the

Form 8879.

authorizing the ERO to enter or generate it

• Taxpayers must use a PIN to sign their

taxpayer enters his or her

(the PIN must be five digits other than all

e-filed individual income tax return

own PIN

zeros).

transmitted by an ERO.

Using the Practitioner PIN

Complete Form 8879,

4. Sign and date Form 8879. Taxpayers

• Provide the taxpayer with a copy of the

method and is authorized

Parts I, II, and III.

must sign Form 8879 by handwritten

signed Form 8879 for his or her records upon

to enter or generate the

signature, or electronic signature if supported

request.

taxpayer’s PIN

by computer software.

• Provide the taxpayer with a corrected copy

Complete Form 8879,

Using the Practitioner PIN

5. Return the completed Form 8879 to the

of Form 8879 if changes are made to the

Parts I, II, and III.

method and the taxpayer

ERO. The acceptable delivery methods

return (for example, based on taxpayer

enters his or her own PIN

include hand delivery, U.S. mail, private

review).

delivery service, email, Internet website, and

Complete Form

Not using the Practitioner

• EROs can sign the form using a rubber

fax.

8879, Parts I and II.

PIN method and is

stamp, mechanical device (such as a

authorized to enter or

Your return won’t be transmitted to the IRS

signature pen), or computer software

generate the taxpayer’s

until the ERO receives your signed Form

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

8879.

809, available at

for

Refund information. You can check on the

ERO Responsibilities

more information.

status of your 2016 refund if it has been at

The ERO will do the following.

least 72 hours since IRS acknowledged

• For more information, go to

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

1. Enter the name(s) and social security

Form 8379 with your return, allow 11 weeks.

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

To check the status of your 2016 refund, do

form.

one of the following.

2. Complete Part I using the amounts (zeros

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

may be entered when appropriate) from the

Refund.

taxpayer’s 2016 tax return. Form 1040-SS

filers leave lines 1 through 3 and line 5 blank.

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

information and follow the recorded

3. Enter or generate, if authorized by the

instructions.

taxpayer, the taxpayer’s PIN and enter it in

the boxes provided in Part II.

• Call 1-800-829-1954.

4. Enter on the authorization line in Part II

the ERO firm name (not the name of the

individual preparing the return) if the ERO is

authorized to enter the taxpayer’s PIN.

Form 8879 - Irs E-File Signature Authorization - 2016 Page 2

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