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Official form guide
Form 8879-SP: 8879 (SP)
IRS Form 8879 (SP) is the Signature Authorization for Filing by the IRS e-file, used to authorize electronic filing of income tax returns. It must be completed every time the Professional PIN Method is used.
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IRS Form 8879-SP - 8879 (SP)
IRS Form 8879 (SP) is the Signature Authorization for Filing by the IRS e-file, used to authorize electronic filing of income tax returns. It must be completed every time the Professional PIN Method is used.
Risk Radar
Scan points- 1Do not send this form to the IRS; the ERO must retain it upon receipt.
- 2Failing to complete Part I for Form 1040-SS/1040-PR (leaving lines 1-3 and 5 blank).
- 3Not ensuring the ERO retains a copy of the completed Form 8879 (SP).
- 4Submitting the form directly to the IRS instead of having the ERO retain it.
- 5Omitting the taxpayer's Social Security Number(s) at the top of the form.
Plain English
This form allows a person or their preparer to sign an income tax return electronically through the IRS e-file system. By completing Form 8879 (SP), the filer confirms that the provided information is accurate and authorizes the electronic submission of the tax return for the specified year. The document serves as proof of authorization for the digital filing process.
Submission Date
- Filing date: 2021-01-27 22:10:43
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an Entity Responsible Officer (ERO) needs to authorize filing a tax return electronically via the IRS e-file Department of the Treasury.
- Do not use it when you are submitting the authorization but have not yet obtained and retained a copy of your completed tax return.
- Check Form 9325 instead when providing the Submission ID (SID) for electronic filing, though the SID can also be noted directly on Form 8879(SP).
Form selector
Use this form or another form?
Filing a 1040-SS or 1040-PR
These filers only complete Line 4 of Part I and leave Lines 1, 2, 3, and 5 blank.
✓ Confirm that Lines 1, 2, 3, and 5 are blank when using this form.
Providing the SID via Form 9325
If you use Form 9325 to provide the Submission ID (SID), it does not need to be physically attached to Form 8879(SP).
✓ Ensure you still retain a copy of Form 9325 as required for retention.
Filing using Professional PIN Method
This form is specifically used when the Preparer uses their PIN method, requiring completion of Part III.
✓ Verify that Part II indicates which party authorizes the PIN creation/annotation.
Deadline or filing window
The Form 8879 (SP) does not have a single filing deadline listed, but it must be completed prior to transmission. The ERO must receive the form before transmitting the electronic return or authorizing its transmission. If using Form 9325 to provide the SID, this document must also be retained according to IRS retention requirements.
Checklist
What you need before filling it out
Name of Taxpayer
The individual filing the return. · Part I Header / Part II
Gross Income (Adjusted)
Amount from the tax return, entered in whole dollars. · Line 1, Part I
Taxpayer PIN
Five digits that are not all zero. · Part II (lines for Taxpayer)
ERO's EFIN/PIN
Six-digit EFIN followed by a five-digit PIN selected by the ERO. · Part III
Filer Authorization
Checkbox selection in Part II. · Part II (Checkboxes)
Submission ID (SID)
20-digit identification number assigned to the return. · Form Header / Part II Note
Before you submit
- 1Confirm that all amounts in Part I are entered using whole dollars only.
- 2Verify that if you file Form 1040-SS or 1040-PR, Lines 1, 2, 3, and 5 of Part I are blank.
- 3Ensure the Taxpayer's PIN (five digits) is noted in Part II and is not all zeros.
- 4If applicable, verify the ERO has completed Part III with their six-digit EFIN followed by their five-digit PIN.
- 5Check that the taxpayer's signature and date are present on Part II.
- 6Confirm whether you checked 'Authorize to ERO' or 'Annotate own PIN' in Part II.
- 7Verify that the 20-digit Submission ID (SID) is noted on the form.
How to file this form
- 1Complete Part I by entering amounts from your tax return, ensuring you use whole dollar figures and noting the year for which you are authorizing filing.
- 2In Part II, mark the appropriate box to authorize the ERO or annotate your own PIN (five digits not all zero), then sign and date this section.
- 3If using the Professional PIN Method, complete Part III by recording the ERO's six-digit EFIN followed by their five-digit PIN, and sign/date it.
- 4Return the completed Form 8879(SP) to the ERO (via mail, email, fax, etc.); the tax return will not be transmitted to the IRS until the ERO receives this signed form.
Known limitations
- 1The Form 8879(SP) should not be sent to the IRS unless specifically required.
- 2Declarants of Form 1040-SS or Form 1040-PR complete only Line 4 and leave Lines 1, 2, 3, and 5 blank.
- 3This specific version (Rev. January 2021) is for tax years 2019 and later when authorizing electronic filing of the original or amended return.
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 is Revision January 2021 (Rev. enero de 2021). The form directs users to www.irs.gov/Form8879SP for the most recent information, but no specific changes are detailed in this source.
What changed or needs a fresh check
- Edition date — confirm the revision reads January 2021 (Rev. enero de 2021).
- OMB Number — confirm it is 1545-0074.
- Required retention — confirm the ERO must obtain and keep the completed Formulario 8879(SP).
- Signature — confirm that the taxpayer's signature can be handwritten or electronically compatible.
- SID requirement — confirm the Submission ID (SID) is 20 digits long.
Quick Facts
Downloads
After you file
- 1The Electronic Return Originator (ERO) must retain a completed copy of Form 8879(SP).
- 2If using Form 9325 to provide the Submission ID (SID), it does not need to be physically attached but must still be kept according to retention requirements.
- 3To check refund status, allow 11 weeks if you filed Form 8379 with your return; otherwise, at least 72 hours have passed since IRS receipt.
- 4If changes are made to the tax return (e.g., based on taxpayer review), the ERO must provide a corrected copy of Form 8879(SP) to the taxpayer.
Sources
- SRCInstructions p.1 — The ERO must obtain and keep Form 8879(SP) completed.
- SRCForm p.1 — Part I requires entering Adjusted Gross Income, and declarants of Form 1040-SS or Form 1040-PR complete only Line 4.
- SRCForm p.2 — The purpose of Form 8879(SP) is to serve as the declaration and signature authorization for an electronically filed tax return by an ERO.
- SRCForm p.2 — A taxpayer must use a PIN to sign the personal income tax return filed electronically via an ERO.
- SRCForm p.2 — The Form 8879(SP) should not be sent to the IRS unless required, and the ERO must retain it.
- SRCForm p.2 — When using Form 9325 for SID, you do not need to attach it physically to Form 8879(SP), but you must keep it.
- SRCForm p.1 — The form is dated Rev. January 2021 and has OMB No. 1545-0074.
Common confusion points
Should I send this form to the IRS?
Confusion
The general rule is not to send it, but you must if specifically requested by the IRS.
Safe check
Verify instructions or your specific filing requirement before mailing Form 8879(SP).
Do all filers need to complete every line on Part I?
Confusion
Declarants of Form 1040-SS or Form 1040-PR only fill out Line 4, leaving Lines 1, 2, 3, and 5 blank.
Safe check
Check the instructions to confirm which form type you are filing before filling Part I.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8379 (Injured Spouse Allocation) — If you file this form with your return, allow 11 weeks to check refund status.
Questions about IRS Form 8879-SP
What is IRS Form 8879-SP used for?
This form allows a person or their preparer to sign an income tax return electronically through the IRS e-file system. By completing Form 8879 (SP), the filer confirms that the provided information is accurate and authorizes the electronic submission of the tax return for the specified year. The document serves as proof of authorization for the digital filing process.
Who must file IRS Form 8879-SP?
The ERO (Electronic Return Originator) must obtain and retain Form 8879 (SP). This form is completed by the taxpayer or their preparer to authorize electronic submission through an ERO.
What information does IRS Form 8879-SP require?
Part I collects information from the tax return, such as Adjusted Gross Income. Part II allows the preparer to annotate or create a PIN for the contributor(s), and Part III is used if both the Professional PIN Method is utilized and the taxpayer annotates their own PIN.
When is IRS Form 8879-SP due?
The Form 8879 (SP) must be completed each time the Professional PIN Method is used, or when the taxpayer authorizes the ERO to annotate or create the contributor's Personal Identification Number (PIN).
Where do I file IRS Form 8879-SP?
Crucially, the filer must NOT send this form directly to the IRS; instead, the ERO must retain it. The Form 8879 (SP) is provided to the taxpayer for completion and review via US Postal Service, private delivery service, email, website, or fax.
How do I complete IRS Form 8879-SP?
First, the ERO writes the taxpayer's name(s) and Social Security Number(s) at the top of Form 8879 (SP). Next, Part I is completed using figures from the tax return. The preparer then annotates or creates a PIN in Part II, confirming authorization.
What happens if IRS Form 8879-SP is filed incorrectly?
The ERO must receive a duly completed and signed Form 8879 (SP) before transmitting the electronic tax return. Failure to provide this form means the declaration may not be properly authorized for e-file submission.
Confusion — what should I check?
The general rule is not to send it, but you must if specifically requested by the IRS.
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