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Official form guide
Form 8879: IRS e-file Signature Authorization
IRS Form 8879 is an e-file Signature Authorization used to authorize electronic filing of original and amended returns by a taxpayer. This form covers tax years beginning with 2019.
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IRS Form 8879 - IRS e-file Signature Authorization
IRS Form 8879 is an e-file Signature Authorization used to authorize electronic filing of original and amended returns by a taxpayer. This form covers tax years beginning with 2019.
Risk Radar
Scan points- 1Do not send this form directly to the IRS; the ERO must retain the completed Form 8879.
- 2Failing to sign Form 8879 by handwritten or electronic signature.
- 3Not checking the box in Part II that matches how you authorize PIN entry/generation.
- 4Omitting your spouse’s name and social security number at the top of the form.
- 5Forgetting to complete Part III when using the Practitioner PIN method.
Plain English
This form gives permission for an Electronic Return Originator (ERO) to electronically file your income tax return with the IRS on your behalf. It confirms that you have authorized the ERO to either enter or generate your Personal Identification Number (PIN).
Submission Date
- Filing date: 2021-01-22 22:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when authorizing the electronic filing (e-file) of original or amended tax returns, specifically Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040-X for tax years beginning with 2019.
- Do not use this form when the IRS is submitting the return on your behalf without your explicit authorization documented elsewhere.
- Check Form 8379 instead when filing a corrected copy of Form 8879 along with the original return.
Form selector
Use this form or another form?
Tax Year Ending December 31
This section requires entering whole dollars only on lines 1 through 5.
✓ Ensure Line 4 is used exclusively if filing Form 1040-SS.
Authorizing ACH withdrawal
This confirms the U.S. Treasury can debit your financial institution account.
✓ Remember that cancellation requests must reach the Financial Agent within 2 business days prior to the settlement date.
Authorization for payment of federal taxes owed or estimated tax
Practitioner PIN Method
The ERO enters their six-digit EFIN followed by a five-digit self-selected PIN for verification.
✓ If you are the taxpayer filing, ensure the box indicating 'I will enter my PIN' is checked if using this method.
Part III Certification and Authentication (ERO’s EFIN/PIN)
Deadline or filing window
Form 8879 is used for returns beginning with tax years starting in 2019. The document must be signed and returned to the ERO before the return is transmitted to the IRS. No specific extension dates are provided, but completion precedes filing.
Checklist
What you need before filling it out
Taxpayer’s Name/SSN
Taxpayer’s name and Social security number · Part I header
Adjusted Gross Income (Line 1)
Whole dollar amount of AGI · Part I, Line 1
ACH Authorization Consent
Checkbox indicating authorization for ACH electronic funds withdrawal/direct debit · Part I body text
Taxpayer PIN
Five digits (not all zeros) entered in the designated field · Part I, Taxpayer’s PIN section
ERO Signature Details
ERO signature, Date, and Spouse’s PIN information · Part III (below)
Before you submit
- 1Verify that you have entered your Taxpayer’s name and Social security number correctly on Form 8879.
- 2Confirm that Line 4 is used for the Amount you want refunded to you if filing as a Form 1040-SS filer.
- 3Check the appropriate box in Part II regarding who will enter or generate your PIN (Taxpayer vs. ERO).
- 4Ensure the Taxpayer’s PIN field contains five digits that are not all zeros.
- 5Verify that the ERO has completed Part III, including their signature and date.
- 6If applicable, confirm you have checked the box indicating whether you authorize the ERO firm name to enter or generate your PIN for both yourself and your spouse.
- 7Ensure the document is signed by you (the taxpayer) before it is sent to the ERO.
How to file this form
- 1Complete Part I by entering your Taxpayer’s name, SSN, Spouse’s name, and Spouse’s SSN, along with the relevant tax figures.
- 2Select the appropriate box in Part II to authorize PIN entry/generation for yourself or have the ERO handle it.
- 3Sign and date Form 8879 (handwritten signature or electronic signature) and complete all required fields in Part III by the ERO.
- 4Return the completed Form 8879 to your Electronic Return Originator (ERO) via hand delivery, U.S. mail, private delivery service, email, Internet website, or fax.
Known limitations
- 1Form 8879 (Rev. January 2021) is used to authorize e-file for Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040-X for tax years beginning with 2019.
- 2If the Electronic Return Originator (ERO) is not using the Practitioner PIN method and the taxpayer enters their own PIN, Form 8879 does not need to be completed.
- 3If the ERO is not using the Practitioner PIN method but is authorized to enter or generate the taxpayer’s PIN, Part I and Part II of Form 8879 must be completed.
- 4Part III of Form 8879 must only be completed if the return is filed using the Practitioner PIN method.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition is Form 8879 (Rev. January 2021), and readers should check www.irs.gov/Form8879 for the latest information regarding developments related to the form.
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2021.
- Fee — Not stated in the official source (verify on the agency site).
- Mailing address — Not stated in the official source (verify on the agency site).
- Signature — The taxpayer must sign Form 8879 by handwritten signature or electronic signature if supported by computer software.
- PIN Requirement — Confirm your PIN is five digits and not all zeros.
Quick Facts
Downloads
After you file
- 1The ERO must obtain and retain a completed copy of Form 8879.
- 2Taxpayers should ensure they get and keep a copy of their tax return (original or amended) when completing Part II.
- 3EROs must retain the completed Form 8879 for 3 years from the return due date or IRS received date, whichever is later.
- 4If changes are made to the return, the ERO must provide the taxpayer with a corrected copy of Form 8879.
- 5The taxpayer should confirm that the revision date on Form 8879 reads January 2021.
Sources
- SRCInstructions p.1 — OMB No. is 1545-0074 and the form version date is January 2021.
- SRCInstructions p.1 — Part I requires entering whole dollars only on lines 1 through 5, and Form 1040-SS filers use line 4 only while leaving others blank.
- SRCInstructions p.1 — The taxpayer declares under penalties of perjury that the amounts in Part I are from the return being authorized.
- SRCInstructions p.2 — Form 8879 is used to authorize e-file for original and amended returns, specifically covering tax years beginning with 2019.
- SRCInstructions p.2 — The ERO must retain Form 8879 for 3 years from the return due date or IRS received date, whichever is later.
- SRCInstructions p.2 — If the ERO is not using Practitioner PIN and taxpayer enters own PIN, do not complete Form 8879.
Common confusion points
Should I send this form to the IRS?
The ERO must retain Form 8879, and it should not be submitted to the IRS unless specifically requested.
→ Confirm "Don’t Submit This Form to the IRS Unless Requested To Do So".
Do I need to fill out all three parts of Form 8879?
Part III is only required if the return uses the Practitioner PIN method; otherwise, Parts I and II suffice based on ERO authorization.
→ Check the completion requirements chart on Page 2.
What do the amounts in Part I represent?
They are the specific dollar figures from the income tax return (original or amended) that the taxpayer is authorizing for e-file.
→ Verify these numbers match your Form 1040, etc., before signing.
Is there a special rule if you file using Form 1040-SS?
If filing Form 1040-SS, only Line 4 of Part I requires entry; Lines 1, 2, 3, and 5 must be left blank.
→ Check the specific instructions for lines 1 through 5 on Page 1.
How does my signature count if I'm not typing it?
EROs can sign using a rubber stamp, mechanical device (like a signature pen), or computer software program.
→ See Notice 2007-79 referenced in the instructions.
What happens if I don't know which completion chart to use?
Use the provided chart on Page 2 to match your ERO status and PIN authorization level against the required action (complete Parts I/II, or I/II/III).
→ Refer to the "When and How To Complete" chart on Form 8879.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If changes are made to the return, provide a corrected copy of Form 8879.
Questions about IRS Form 8879
What is IRS Form 8879 used for?
This form gives permission for an Electronic Return Originator (ERO) to electronically file your income tax return with the IRS on your behalf. It confirms that you have authorized the ERO to either enter or generate your Personal Identification Number (PIN).
Who must file IRS Form 8879?
The taxpayer must complete Form 8879 when they use the Practitioner PIN method or authorize an ERO to enter or generate their personal identification number (PIN) on their e-filed individual income tax return.
What information does IRS Form 8879 require?
Part I collects Tax Return Information, including your Adjusted gross income and Total tax. Part II records the authorization details, while Part III is completed by the ERO for authentication when using the Practitioner PIN method.
When is IRS Form 8879 due?
The form must be completed when filing an original or amended return for a tax year beginning with 2019. Specific deadlines are not stated; completion precedes the e-file transmission to the IRS.
Where do I file IRS Form 8879?
Do not send Form 8879 directly to the IRS unless requested by them; instead, the ERO must retain it. The taxpayer returns the completed form to the ERO via hand delivery, U.S. mail, private delivery service, email, or Internet website.
How do I complete IRS Form 8879?
The ERO completes Part I with tax figures and enters/generates your PIN in Part II. If using the Practitioner PIN method, the ERO also completes Part III. The taxpayer must then sign and date Form 8879 before returning it to the ERO.
What happens if IRS Form 8879 is filed incorrectly?
If the ERO does not receive your signed Form 8879, your return will not be transmitted to the IRS until they do. The ERO must retain the completed Form 8879 for 3 years from the return due date or IRS received date, whichever is later.
Should I send this form to the IRS?
The ERO must retain Form 8879, and it should not be submitted to the IRS unless specifically requested. Confirm "Don’t Submit This Form to the IRS Unless Requested To Do So".
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