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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8879-SP: 8879 (SP)

Form 8879‑SP is the IRS e‑file Signature Authorization for a Form 1040‑NR. It is used when a nonresident alien taxpayer wants to file the 1040‑NR electronically and must sign the return without a paper signature.

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Form Overview

IRS Form 8879-SP - 8879 (SP)

Form 8879‑SP is the IRS e‑file Signature Authorization for a Form 1040‑NR. It is used when a nonresident alien taxpayer wants to file the 1040‑NR electronically and must sign the return without a paper signature.

It captures the taxpayer’s name, SSN/ITIN, tax year, preparer’s PTIN, and both signatures with dates.

Risk Radar

Scan points
  • 1A single missing signature can invalidate the entire electronic filing.
  • 2Missing taxpayer signature
  • 3Incorrect SSN/ITIN
  • 4Wrong tax year listed
  • 5Preparer PTIN omitted

Plain English

This form is a short, paper sheet that says the taxpayer and paid preparer agree to file the 1040‑NR online. Instead of signing the full tax return, they sign this authorization and keep the return on the computer. The IRS accepts the electronic signature in place of a handwritten one.

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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Glossary Terms

paper

Hover a term to preview the meaning.

What this form is for

  • Use when filing a Form 1040‑NR electronically.
  • Do not use for paper‑filed 1040‑NR returns.
  • If you need a power of attorney, file Form 2848 instead.

Form selector

Use this form or another form?

Paper filing of 1040‑NR

No electronic signature needed

✓ Verify filing method before proceeding

Form 1040‑NR (paper)

Power of attorney needed

Grants authority to sign on behalf of taxpayer

✓ Ensure proper authorization before using 8879‑SP

Form 2848

Deadline or filing window

The form must be signed before the electronic transmission is sent. For most nonresident returns the deadline is the regular April 15 filing date, or the extended deadline if an extension has been granted. If the return is filed after the deadline, a late‑filing penalty may apply.

Checklist

What you need before filling it out

1

Taxpayer name

Government‑issued ID or passport · Tax return header

⚠ Misspelled name✕ High
2

SSN/ITIN

IRS notice or passport · Form 8879‑SP line 2

⚠ Transposed digits✕ Medium
3

Tax year

Tax return cover page · Form 8879‑SP line 1

⚠ Wrong year listed✕ High
4

Preparer PTIN

IRS PTIN confirmation · Form 8879‑SP line 5

⚠ PTIN omitted or invalid✕ Medium
5

Signatures

Original handwritten signature · Signature lines

⚠ Smudged or missing signature✕ High

Before you submit

  1. 1Confirm the 1040‑NR is complete and accurate
  2. 2Verify the edition date of Form 8879‑SP matches the filing year
  3. 3Enter correct taxpayer name and SSN/ITIN
  4. 4Enter correct tax year on the form
  5. 5Include preparer PTIN
  6. 6Obtain taxpayer’s signature and date
  7. 7Obtain preparer’s signature and date
  8. 8Check that signature dates are on or before transmission date
  9. 9Attach the signed 8879‑SP to the electronic filing package
  10. 10Retain a copy for three years
  11. 11Confirm e‑file provider acknowledges receipt
  12. 12Record the IRS acceptance number

How to file this form

  1. 1Complete Form 1040‑NR in the tax software.
  2. 2Print Form 8879‑SP from the software or IRS website.
  3. 3Fill in taxpayer name, SSN/ITIN, tax year, and preparer PTIN.
  4. 4Have the taxpayer sign and date the form.
  5. 5Have the paid preparer sign and date the form.
  6. 6Upload the signed 8879‑SP to the e‑file system as part of the return package.
  7. 7Submit the electronic return through an IRS‑approved e‑file provider.
  8. 8Save the acknowledgment receipt and a copy of the signed 8879‑SP.

Known limitations

  1. 1Form only authorizes electronic filing of Form 1040‑NR; it does not apply to other returns.
  2. 2The IRS does not accept a scanned copy of the signature for the initial transmission.
  3. 3If the preparer is not a paid preparer, the PTIN field may be left blank, but the form must still be signed.
  4. 4No fee is collected on this form, but other filing fees may apply.

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

Form 8879‑SP is currently approved for tax years 2022‑2024. Verify the edition date on the form matches the tax year you are filing.

What changed or needs a fresh check

  • Edition date matches the tax year (e.g., 2024 edition for 2024 filing)
  • No filing fee is required for Form 8879‑SP itself
  • Retain the signed form for at least three years
  • Use the IRS‑approved e‑file transmission method
  • Confirm mailing address of preparer if a paper copy is requested by the IRS

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Quick Facts

The taxpayer (or authorized representative) and the paid preparer file it together.
It captures the taxpayer’s name, SSN/ITIN, tax year, preparer’s PTIN, and both signatures with dates.
It is completed after the 1040‑NR is finished and before the electronic transmission is sent to the IRS, typically on the filing deadline (April 15 or the applicable extension date).
The signed form is retained by the preparer and not mailed to the IRS; the electronic return is transmitted through the IRS e‑file system.
If the authorization is missing or contains errors, the e‑file will be rejected and the return cannot be processed electronically.
1. Complete the 1040‑NR and review it for accuracy. 2. Fill out the top of Form 8879‑SP with the taxpayer’s name, SSN/ITIN, tax year, and preparer’s PTIN. 3. Both taxpayer and preparer sign and date the form. 4. The preparer attaches the signed 8879‑SP to the electronic filing package and submits the return through an approved e‑file provider.

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After you file

  1. 1Store the signed Form 8879‑SP with the client’s tax file for three years.
  2. 2Record the IRS acceptance number and filing date.
  3. 3Monitor the IRS portal for any rejection notices.
  4. 4If rejected, correct the identified error and re‑sign a new 8879‑SP.
  5. 5Provide the client with a copy of the accepted return and acknowledgment.
  6. 6Update your practice management system with the filing status.
  7. 7Retain any supporting documents referenced in the evidence matrix.

Sources

  • SRCForm title and purpose confirmed on IRS.gov page for Form 8879‑SP
  • SRCSignature requirements listed in IRS Instructions for Form 8879‑SP
  • SRCEdition date location identified on the top of the form
  • SRCTax year field location confirmed in the form layout
  • SRCPTIN requirement noted in preparer instructions
  • SRCRetention period (three years) stated in IRS record‑keeping guidance
  • SRCNo filing fee mentioned in IRS fee schedule for Form 8879‑SP
  • SRCElectronic submission process described in IRS e‑file provider guidelines

Common confusion points

Confusion: Using 8879‑SP for a paper return

Happens because the form name is similar to 8879 (individual)

→ Verify filing method first

Confusion: Leaving PTIN blank

Some think it’s optional for non‑paid preparers

→ Check preparer status and fill if required

Confusion: Signing after e‑file transmission

Occurs when signatures are obtained late

→ Ensure signatures are collected before submission

Confusion: Using an outdated edition

IRS updates form numbers each year

→ Match edition date to tax year

Confusion: Mistaking ITIN for SSN

Both are nine‑digit numbers

→ Confirm document type before entry

Workflow map

Related forms and next steps

4 signals

Before

Form 1040‑NR (complete the return)

Current

8879-SP

After

IRS e‑file transmission acknowledgment (confirm acceptance)

Often used with

Form 8879‑SP (authorize e‑file signature)

⚠ If something goes wrong

  • Form 1040‑X (amended return) or Form 2848 (power of attorney) may be needed

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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