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Form 8879 (Rev. 01-2021) Page 2
General Instructions 4. Enter on the authorization line in Part II Important Notes for EROs
the ERO firm name (not the name of the
Section references are to the Internal Revenue individual preparing the return) if the ERO is • Don’t send Form 8879 to the IRS unless
Code unless otherwise noted. authorized to enter the taxpayer’s PIN. requested to do so. Retain the completed
Form 8879 for 3 years from the return due
Future developments. For the latest 5. Provide the taxpayer(s) Form 8879 by date or IRS received date, whichever is later.
information about developments related to hand delivery, U.S. mail, private delivery Form 8879 may be retained electronically in
Form 8879 and its instructions, such as service, email, Internet website, or fax. accordance with the recordkeeping guidelines
legislation enacted after they were published, in Rev. Proc. 97-22, which is on page 9 of
go to www.irs.gov/Form8879. 6. Enter the 20-digit Submission Identification
Number (SID) assigned to the tax return,or Internal Revenue Bulletin 1997-13 at
What's New. Form 8879 is used to authorize associate Form 9325, Acknowledgement and www.irs.gov/pub/irs-irbs/irb97-13.pdf.
the electronic filing (e-file) of original and General Information for Taxpayers Who File • Confirm the identity of the taxpayer(s).
amended returns. Use this Form 8879 (Rev. Returns Electronically, with Form 8879 after
January 2021) to authorize e-file of your Form filing. If Form 9325 is used to provide the SID, it • Complete Part III only if you are filing the
1040, 1040-SR, 1040-NR, 1040-SS, or 1040- isn’t required to be physically attached to Form return using the Practitioner PIN method. You
X, for tax years beginning with 2019. 8879. However, it must be kept in accordance aren’t required to enter the taxpayer’s date of
with published retention requirements for Form birth, prior year adjusted gross income, or PIN
Purpose of Form 8879. See Pub. 4164, Modernized e-File (MeF) in the Authentication Record of the
Form 8879 is the declaration document and Guide for Software Developers and electronically filed return.
signature authorization for an e-filed return Transmitters, for more details. • If you aren’t using the Practitioner PIN
filed by an electronic return originator (ERO). You must receive the completed method, enter the taxpayer(s) date of birth
Complete Form 8879 when the Practitioner and signed Form 8879 from the and either the adjusted gross income or the
PIN method is used or when the taxpayer taxpayer before the electronic PIN, or both, from the taxpayer’s prior year
authorizes the ERO to enter or generate the ▲! originally filed return in the Authentication
CAUTION return is transmitted (or released
taxpayer’s personal identification number for transmission). Record of the taxpayer’s electronically filed
(PIN) on his or her e-filed individual income return. Don’t use an amount from an
tax return. For additional information, see Pub. 1345. amended return or a math error correction
made by the IRS.
Taxpayer Responsibilities
Don’t send this form to the IRS. • Enter the taxpayer’s PIN(s) on the input
▲! The ERO must retain Form 8879. Taxpayers must: screen only if the taxpayer has authorized you
CAUTION 1. Verify the accuracy of the preparedincome to do so. If married filing jointly, it is
tax return, including direct depositinformation. acceptable for one spouse to authorize you to
When and How To Complete 2. Check the appropriate box in Part II to enter his or her PIN, and for the other spouse
Use this chart to determine when and how to authorize the ERO to enter or generateyour to enter his or her own PIN. It isn’t acceptable
complete Form 8879. PIN or to do it yourself. for a taxpayer to select or enter the PIN of an
absent spouse.
IF the ERO is . . . THEN . . . 3. Indicate or verify your PIN when
Not using the Practitioner Don’t complete authorizing the ERO to enter or generate it(the • Taxpayers must use a PIN to sign their
PIN method and the Form 8879. PIN must be five digits other thanall zeros). e-filed individual income tax return
transmitted by an ERO.
taxpayer enters his or her 4. Sign and date Form 8879. Taxpayers
own PIN must sign Form 8879 by handwritten • Provide the taxpayer with a copy of the
Not using the Practitioner Complete Form signature, or electronic signature if supported signed Form 8879 for his or her records upon
PIN method and is 8879, Parts I and II. by computer software. request.
authorized to enter or 5. Return the completed Form 8879 to the • Provide the taxpayer with a corrected copy
generate the taxpayer’s ERO by hand delivery, U.S. mail, private of Form 8879 if changes are made to the
PIN delivery service, email, Internet website, or fax. return (for example, based on taxpayer
review).
Using the Practitioner PIN Complete Form 8879, Your return won’t be transmitted to the IRS
method and is authorized Parts I, II, and III. until the ERO receives your signed Form 8879. • EROs can sign the form using a rubber
to enter or generate the stamp, mechanical device (such as a
taxpayer’s PIN Refund information. You can check on the signature pen), or computer software
Using the Practitioner PIN Complete Form 8879, status of your refund if it has been atleast 72 program. See Notice 2007-79, 2007-42 I.R.B.
method and the taxpayer Parts I, II, and III. hours since the IRS acknowledged receipt of 809, available at www.irs.gov/
enters his or her own PIN your e-filed return. But if you filed Form 8379 irb/2007-42_IRB/ar10.html, for more
with your return, allow 11 weeks. To check information.
the status of your refund, do one of the
ERO Responsibilities following. • Go to www.irs.gov/Efile for the latest
information.
The ERO must: • Go to www.irs.gov/Refunds.
1. Enter the name(s) and social security • Call 1-800-829-4477 for automated refund
number(s) of the taxpayer(s) at the top of the information and follow the recorded
form. instructions.
2. Complete Part I using the amounts(zeros • Call 1-800-829-1954.
may be entered when appropriate)from the
taxpayer’s tax return. Form1040-SS filers
leave lines 1 through 3 and line5 blank.
3. Enter or generate, if authorized by the
taxpayer, the taxpayer’s PIN and enter it in
the boxes provided in Part II.
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