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Official form guide
Form 8879-EMP: E-file Authorization for Employment Tax Returns
IRS Form 8879-EMP is used to authorize a Personal Identification Number (PIN) for signing and authorizing electronic funds withdrawal on an employment tax return filed by the taxpayer. A key fact is that this form authorizes PIN usage under penalties of perjury.
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IRS Form 8879-EMP - E-file Authorization for Employment Tax Returns
IRS Form 8879-EMP is used to authorize a Personal Identification Number (PIN) for signing and authorizing electronic funds withdrawal on an employment tax return filed by the taxpayer. A key fact is that this form authorizes PIN usage under penalties of perjury.
Risk Radar
Scan points- 1Do not enter all zeros as the Taxpayer’s PIN when authorizing the ERO to enter it.
- 2Filing the electronic return without completing and signing Form 8879-EMP first.
- 3Not checking the correct box in Part II regarding PIN authorization (ERO vs. Taxpayer).
- 4Entering a five-digit PIN that consists of all zeros when authorizing ERO entry.
- 5Failing to print and sign/date your name and title in Part II.
Plain English
This form allows you, the employee or business owner, to give permission to your Electronic Return Originator (ERO)—the software or person filing taxes for you—to electronically sign your employment tax return using a Personal Identification Number (PIN). It also authorizes the financial institutions processing the payment to receive necessary confidential information. You must complete this form before the electronic return is sent to the IRS.
Submission Date
- Filing date: 2024-12-11 22:10:19
- 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 an electronic return originator (ERO) wants to use a Personal Identification Number (PIN) to electronically sign an original or amended employment tax return, or when authorizing an electronic funds withdrawal.
- Do not use Form 8879-EMP if you do not want the ERO to enter your PIN, but instead choose to enter it in person; this form covers both authorization methods.
- Check Form 8453-EMP instead when using this form for signing and authorizing electronic funds withdrawal.
Form selector
Use this form or another form?
Filing an original or amended return
To authorize PIN use/e-fund withdrawal for those specific returns.
✓ Check Part I to verify the correct return type.
Filing a general employment tax return
This form is used with these five types of returns for e-file authorization.
✓ Confirm the box checked in Part I matches your return.
Forms 940, 941, 943, 944, or 945 series
Filing without PIN/E-fund withdrawal
Use this alternative form if you are not using Form 8879-EMP to sign or authorize payment.
✓ Ensure Form 8879-EMP is explicitly *not* used.
Deadline or filing window
The form must be completed and signed before the electronic return is transmitted or released for transmission. If a taxpayer chooses to authorize an ERO, they must ensure this Form 8879-EMP precedes that submission. The document does not specify a deadline relative to a tax period end date.
Checklist
What you need before filling it out
Purpose
Use PIN to sign/authorize e-fund withdrawal · Part II (General) / Page 2
Applicable Returns
Forms 940, 941, 943, 944, and 945 series · Part I
PIN Entry Method
Check the appropriate box in Part II · Part II
ERO PIN Format
Six-digit EFIN followed by five-digit self-selected PIN · Part III
Payment Revocation Deadline
2 business days before the payment (settlement) date · Page 1, Paragraph 2
Taxpayer Signature
Print your name and title in Part II · Part II
Before you submit
- 1Complete Part I by checking the box corresponding to the return you are filing.
- 2Ensure all applicable lines in Part I contain whole dollar amounts (do not enter -0- if a line is blank).
- 3Verify that your Taxpayer's PIN is five numbers, and it is not all zeros.
- 4Confirm the ERO has entered their six-digit EFIN followed by their five-digit self-selected PIN in Part III.
- 5Sign, print your name, and add your title in Part II (Taxpayer’s signature section).
- 6Ensure the ERO has signed and dated in Part III (ERO's signature section).
- 7Verify that you have completed all necessary authorization boxes in Part II.
How to file this form
- 1Complete Part I by entering your Name, EIN, and checking the box for the specific return type being filed.
- 2In Part II, check the appropriate box to authorize either yourself or the ERO to enter the PIN, then sign, print your name/title, and date this section.
- 3Fill out Part III by providing the ERO's six-digit EFIN followed by their five-digit self-selected PIN, and have the ERO sign and date this certification.
- 4Return the completed Form 8879-EMP to your Electronic Return Originator (ERO) using an acceptable method (mail, fax, email, etc.) before transmission.
Known limitations
- 1Form 8879-EMP does not apply if the filer uses Form 8453-EMP instead of this form to authorize electronic signing.
- 2The return will not be transmitted to the IRS until the Electronic Return Originator (ERO) receives the signed Form 8879-EMP.
- 3This form is not required to be sent to the IRS unless specifically requested by the IRS.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8879-EMP is December 2024 (Rev. 12-2024). The source directs users to www.irs.gov/Form8879EMP for the latest information regarding this form.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2024 (12-2024).
- OMB Control Number — confirm it reads 1545-0029.
- Filing location/method — note that this form should not be sent to the IRS unless requested for paperwork reduction, but can be delivered via mail, private service, email, Internet website, or fax.
- Signature requirement — ensure both the Taxpayer and ERO sections are signed and dated.
Quick Facts
Downloads
After you file
- 1The ERO must retain a copy of the completed Form 8879-EMP for 4 years from the return due date or the date the IRS received it, whichever is later.
- 2If changes are made to the electronic return (e.g., based on taxpayer review), the ERO must provide the taxpayer with a corrected copy of Form 8879-EMP.
- 3The ERO must provide the taxpayer with a copy of the signed Form 8879-EMP upon request.
- 4Keep this form for your records, as directed by instructions.
Sources
- SRCForm 8879-EMP (Rev. December 2024) governs the document's official title and edition.
- SRCInstructions p.1 — This form is for use with Form 940, 941, 943, 944, and 945 series returns.
- SRCInstructions p.1 — The filer must keep this form for their records; it should not be sent to the IRS.
- SRCInstructions p.2 — The return is not transmitted to the IRS until the ERO receives the signed Form 8879-EMP.
- SRCInstructions p.2 — The ERO must retain the completed Form 8879-EMP for 4 years from the return due date or IRS received date, whichever is later.
- SRCInstructions p.1 — Part II requires a declaration under penalties of perjury that the amounts in Part I are true and correct.
Common confusion points
Do I need to send this form to the IRS?
This form is generally kept for records but must be sent if requested by the IRS.
When does the return actually go to the IRS?
The electronic return won't transmit until the ERO receives the signed Form 8879-EMP.
What do I do if my return has errors after signing?
Provide a corrected copy of Form 8879-EMP to the taxpayer if changes are made.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453-EMP is used if the filer does not use Form 8879-EMP to sign the return.
Questions about IRS Form 8879-EMP
What is IRS Form 8879-EMP used for?
This form allows you, the employee or business owner, to give permission to your Electronic Return Originator (ERO)—the software or person filing taxes for you—to electronically sign your employment tax return using a Personal Identification Number (PIN). It also authorizes the financial institutions processing the payment to receive necessary confidential information. You must complete this form before the electronic return is sent to the IRS.
Who must file IRS Form 8879-EMP?
The taxpayer, who has an approved role within the company and has examined the copy of the electronic original or amended employment tax return, must file Form 8879-EMP.
What information does IRS Form 8879-EMP require?
Part I collects information about the type of return being filed and includes amounts like Balance due (Form 944, line 11) and Federal income tax withheld (Form 945, line 1). Part II contains the Taxpayer Declaration and Signature Authorization, while Part III is the Certification and Authentication completed by the ERO.
When is IRS Form 8879-EMP due?
The form must be completed and signed before the electronic return is transmitted or released for transmission. There are no specific due dates mentioned on the form itself regarding when it must accompany a filing, only that it must precede the submission.
Where do I file IRS Form 8879-EMP?
This form should generally not be submitted to the IRS unless requested to do so for Paperwork Reduction Act Notice purposes. The Electronic Return Originator (ERO) must retain Form 8879-EMP.
How do I complete IRS Form 8879-EMP?
The taxpayer first completes Part I by verifying the type of return being filed. Next, the taxpayer checks the appropriate box in Part II to authorize PIN entry (either by ERO or personally), then signs, dates, and prints their name/title. Finally, the ERO completes Part III with their EFIN/PIN signature and date.
What happens if IRS Form 8879-EMP is filed incorrectly?
Under penalties of perjury, if the declarations in Part II are untrue or incomplete, the filing is made without proper authorization from the taxpayer regarding the electronic return and accompanying schedules.
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