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Form 8879-TA: IRS e-file Signature Authorization for Form 4547, Trump Account Election(s)
IRS Form 8879-TA is the signature authorization form for e-filed IRS Form 4547 when using the Practitioner PIN method.
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IRS Form 8879-TA - IRS e-file Signature Authorization for Form 4547, Trump Account Election(s)
IRS Form 8879-TA is the signature authorization form for e-filed IRS Form 4547 when using the Practitioner PIN method.
Risk Radar
Scan points- 1Do not send this form to the IRS unless specifically requested; the ERO must retain it.
- 2Failing to complete Parts I, II, and III when using the Practitioner PIN method and authorizing ERO generation.
- 3Sending Form 8879-TA directly to the IRS instead of retaining it (unless requested).
- 4Not providing a copy of the signed form to the individual upon request.
- 5Failing to confirm the identity of the taxpayer listed on the return in Part I.
Plain English
This form allows someone who prepares your tax return electronically to sign it on your behalf. It formally authorizes that preparer, called an ERO, to enter or generate your Personal Identification Number (PIN) for the Form 4547. The ERO must complete this form when filing your e-return.
Submission Date
- Filing date: 2026-01-08 16:10:48
- 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 electronic return originator (ERO) files Form 4547, Trump Account Election(s), using the Practitioner PIN method.
- Do not use this form when the individual identified on Part I of Form 4547 authorizes the ERO to enter or generate their Personal Identification Number (PIN) on their Form 4547.
- Check no other specific form number is mentioned as an alternative for general filing, but check Pub. 1345 when submitting under the Practitioner PIN method.
Form selector
Use this form or another form?
Filing a return via ERO using Practitioner PIN
This form authorizes the ERO to use the individual's PIN for electronic submission.
✓ Check before you continue
Submitting under Practitioner PIN method
This publication contains the Handbook requirements that govern the filing of Form 4547 when using the Practitioner PIN method.
✓ Check before you continue
General authorization/signature for e-file
This form serves as the declaration document and signature authorization for each e-filed Form 4547.
✓ Check before you continue
Deadline or filing window
The Form 8879-TA is completed at the time of filing, but the ERO must retain the document for 3 years from the return due date or the date the IRS received the return. There is no specific extension mentioned in the source for the form itself.
Checklist
What you need before filling it out
Form 8879-TA (Overall)
Must obtain and retain completed copy · ERO requirement
Part I: Parent/Guardian Name
Enter name of individual from Form 4547 at top · Part I
Part II PIN Authorization
Check box to authorize ERO entry/generation OR enter it yourself · Part II
ERO Firm Name (Part II)
Enter firm name of ERO if authorized to enter PIN · Part II
Signature/Date (Part II)
Handwritten or electronic signature and date · Part II
ERO's EFIN/PIN (Part III)
Six-digit EFIN followed by five-digit PIN · Part III
Before you submit
- 1Verify that the name and social security number of the individual from Form 4547 are entered at the top of Form 8879-TA.
- 2Confirm Part I details match the information on the individual's Form 4547 (e.g., Child 1 First Name, Date of Birth).
- 3Check only one box in Part II to authorize ERO entry or confirm self-entry of the PIN.
- 4Ensure the five digits entered as the PIN are not all zeros.
- 5Verify that the ERO firm name is correctly listed on the authorization line in Part II (if applicable).
- 6Sign and date Form 8879-TA in Part II using a handwritten or electronic signature.
- 7Confirm that the ERO has completed Part III by entering their six-digit EFIN followed by five-digit PIN.
How to file this form
- 1Complete Part I of Form 8879-TA with the name and social security number of the individual identified on Form 4547.
- 2Fill out Part II, indicating authorization for the ERO to enter or generate the PIN (or entering it yourself), ensuring the five-digit PIN is correct.
- 3Complete Part III by having the Electronic Return Originator (ERO) enter their six-digit EFIN followed by their five-digit PIN.
- 4Sign and date Form 8879-TA in Part II, then return the completed form to the ERO; the Form 4547 will transmit after receipt.
Known limitations
- 1Form 8879-TA does not apply if the individual identified on Part I of Form 4547 does not use a PIN to sign their e-filed Form 4547 transmitted with a tax return by an ERO.
- 2The form is not required to be provided when filing Form 4547 using the Practitioner PIN method if the individual identified on Part I of Form 4547 does not authorize the ERO to enter or generate the individual’s personal identification number (PIN) on his or her Form 4547.
- 3The form is generally not required to be submitted 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.
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Fillable formOpen in Editor->The current edition of IRS Form 8879-TA is dated December 2025 (12/2025). The instructions direct users to www.irs.gov/Form8879TA for the latest information regarding developments related to the form.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025 (12/2025).
- Purpose — confirm the form is the declaration document and signature authorization for Form 4547.
- Filer requirement — confirm that the ERO must obtain and retain a completed copy of Form 8879-TA.
- PIN structure — confirm the PIN entered in Part II must be five digits, but not all zeros.
Quick Facts
Downloads
After you file
- 1The ERO must retain a completed copy of Form 8879-TA for 3 years from the return due date or the date the IRS received it, whichever is later.
- 2The individual identified on Part I of Form 4547 should be provided with a copy of the signed Form 8879-TA upon request.
- 3If changes are made to the tax return (such as based on taxpayer review), the ERO must provide the individual identified in Part I of Form 4547 with a corrected copy of Form 8879-TA.
- 4The form can be retained electronically according to the recordkeeping guidelines found in Revenue Procedure 97-22.
Sources
- SRCForm 8879-TA is designated as the declaration document and signature authorization for each e-filed IRS Form 4547 by an ERO (Instructions p.2).
- SRCThe form must be obtained and retained by the ERO (Instructions p.1).
- SRCPart I of Form 8879-TA requires the Parent, guardian, or other authorized individual’s name and Social security number to identify the taxpayer on Form 4547 (Instructions p.1).
- SRCThe form is completed when the Practitioner PIN method is used or when the individual authorizes the ERO to generate their PIN (Instructions p.2).
- SRCA caution notes that the ERO must retain Form 8879-TA, and it should not be sent to the IRS (Instructions p.1/p.2).
- SRCThe valid OMB control number for this form is 1545-2336 (Instructions p.2).
Common confusion points
Do you need to send this form to the IRS?
The general instruction is not to submit Form 8879-TA, but it must be sent if the IRS specifically requests it.
→ Confirm that the ERO must retain the completed form.
Who keeps a copy of this form?
The Electronic Return Originator (ERO) must obtain and retain the completed Form 8879-TA.
→ Check Part II's declaration statement to confirm the responsibility.
When do you need to file this form?
It is required when the Practitioner PIN method is used or when the individual authorizes the ERO to generate their PIN on Form 4547.
→ Review the 'Purpose of Form' section for specific triggers.
What if my tax return changes later?
The ERO must provide a corrected copy of Form 8879-TA to the taxpayer if modifications are made to the original filing.
→ Look under the Important Notes for EROs regarding corrections.
Where should I send this form?
Do not submit it to the IRS unless requested; instead, the ERO must retain it.
→ Check the 'Don’t Submit This Form' notice on Page 1.
What is the official control number?
The valid OMB control number for this collection of information is 1545-2336.
→ Verify this number against the form header or footer.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If changes are made to the return, a corrected copy of Form 8879-TA must be provided.
Questions about IRS Form 8879-TA
What is IRS Form 8879-TA used for?
This form allows someone who prepares your tax return electronically to sign it on your behalf. It formally authorizes that preparer, called an ERO, to enter or generate your Personal Identification Number (PIN) for the Form 4547. The ERO must complete this form when filing your e-return.
Who must file IRS Form 8879-TA?
An Electronic Return Originator (ERO) must complete IRS Form 8879-TA when they file an e-filed Form 4547, either because the Practitioner PIN method is used or because the individual authorizes the ERO to enter/generate their PIN.
What information does IRS Form 8879-TA require?
The form collects information identifying the taxpayer on Part I of Form 4547. It also records the authorization details and signatures in Part II, with Part III completing the Certification and Authentication for Practitioner PIN Method returns.
When is IRS Form 8879-TA due?
Form 8879-TA must be completed when an ERO is filing a Form 4547; specifically, if using the Practitioner PIN method and authorizing the ERO to generate the PIN (completing Parts I, II, and III).
Where do I file IRS Form 8879-TA?
The ERO does not send IRS Form 8879-TA to the IRS unless requested; instead, the ERO must retain it. The form is provided to the individual identified on Part I via hand delivery, U.S. mail, private delivery service, email, internet website, or fax.
How do I complete IRS Form 8879-TA?
First, the ERO enters the name and SSN of the individual on Part I. Next, they complete Part II by entering or generating the PIN. If using the Practitioner PIN method, the ERO must also complete Part III, which includes their six-digit EFIN followed by five-digit self-selected PIN.
What happens if IRS Form 8879-TA is filed incorrectly?
If the ERO fails to provide a copy of the signed Form 8879-TA upon request, the taxpayer may not have proof of authorization. The ERO must retain the form for 3 years from the return due date or IRS received date, whichever is later.
Do you need to send this form to the IRS?
The general instruction is not to submit Form 8879-TA, but it must be sent if the IRS specifically requests it. Confirm that the ERO must retain the completed form.
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