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