IRS e-file Signature Authorization

Department of the Treasury Internal Revenue Service

ERO must obtain and retain completed Form 8879.

Go to www.irs.gov/Form8879 for the latest information.

Submission Identification Number (SID)

Part II Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)

Under penalties of perjury, I declare that I have examined a copy of the income tax return (original or amended) I am now authorizing, and to the best of my knowledge and belief, it is true, correct, and complete. I further declare that the amounts in Part I above are the amounts from the income tax return (original or amended) I am now authorizing. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send my return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of my federal taxes owed on this return and/or a payment of estimated tax, and the financial institution to debit the entry to this account. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537. Payment cancellation requests must be received no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I further acknowledge that the personal identification number (PIN) below is my signature for the income tax return (original or amended) I am now authorizing and, if applicable, my Electronic Funds Withdrawal Consent.

I certify that the above numeric entry is my PIN, which is my signature for the electronic individual income tax return (original or amended) I am now authorized to file for tax year indicated above for the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.

For Paperwork Reduction Act Notice, see your tax return instructions.

Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Form 8879 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8879. What's New. Form 8879 is used to authorize the electronic filing (e-file) of original and amended returns. Use this Form 8879 (Rev. January 2021) to authorize e-file of your Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040- X, for tax years beginning with 2019.

Form 8879 is the declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO Complete Form 8879 when the Practitioner PIN method is used or when the taxpayer authorizes the ERO to enter or generate the taxpayer’s personal identification number (PIN) on his or her e-filed individual income tax return.

4. Enter on the authorization line in Part II the ERO firm name (not the name of the individual preparing the return) if the ERO is authorized to enter the taxpayer’s PIN. 5. Provide the taxpayer(s) Form 8879 by hand delivery, U.S. mail, private delivery service, email, Internet website, or fax. 6. Enter the 20-digit Submission Identification Number (SID) assigned to the tax return, or associate Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically, with Form 8879 after filing. If Form 9325 is used to provide the SID, it isn’t required to be physically attached to Form 8879. However, it must be kept in accordance with published retention requirements for Form 8879. See Pub. 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters, for more details. You must receive the completed and signed Form 8879 from the taxpayer before the electronic return is transmitted (or released for transmission

For additional information, see Pub. 1345.

Don’t send this form to the IRS. The ERO must retain Form 8879.

Use this chart to determine when and how to complete Form 8879.

Not using the Practitioner PIN method and the taxpayer enters his or her own PIN

Not using the Practitioner PIN method and is authorized to enter or generate the taxpayer’s

Complete Form 8879, Parts I and II.

Using the Practitioner PIN method and is authorized to enter or generate the taxpayer’s PIN

Complete Form 8879, Parts I, II, and III.

Using the Practitioner PIN method and the taxpayer enters his or her own PIN

Complete Form 8879, Parts I, II, and III.

The ERO must: 1. Enter the name(s) and social security number(s) of the taxpayer(s) at the top of the form. 2. Complete Part I using the amounts (zeros may be entered when appropriate) from the taxpayer’s tax return. Form 1040-SS filers leave lines 1 through 3 and line 5 blank. 3. Enter or generate, if authorized by the taxpayer, the taxpayer’s PIN and enter it in the boxes provided in Part II.

Taxpayer Responsibilities

• Taxpayers must:1.Verify the accuracy of the preparedincometax return, including direct depositinformation.2.Check the appropriate box in Part II toauthorize the ERO to enter or generateyourPIN or to do it yourself.3.Indicate or verify your PIN whenauthorizing the ERO to enter or generate it(thePIN must be five digits other thanall zeros4.Sign and date Form 8879. Taxpayersmust sign Form 8879 by handwrittensignature, or electronic signature if supportedby computer software.5.Return the completed Form 8879 to theERO by hand delivery, U.S. mail, privatedelivery service, email, Internet website, or fax.Your return won’t be transmitted to the IRSuntil the ERO receives your signed Form 8879.Refund information.You can check on thestatus of your refund if it has been atleast 72hours since the IRS acknowledged receipt ofyour e-filed return. But if you filed Form 8379with your return, allow 11 weeks. To checkthe status of your refund, do one of thefollowing.
• www.irs.gov/Refunds.• Call 1-800-829-4477 for automated refundinformation and follow the recordedinstructions.• Call 1-800-829-1954.

• requested to do so. Retain the completedForm 8879 for 3 years from the return duedate or IRS received date, whichever is later.Form 8879 may be retained electronically inaccordance with the recordkeeping guidelinesin Rev. Proc. 97-22, which is on page 9 ofInternal Revenue Bulletin 1997-13 atwww.irs.gov/pub/irs-irbs/irb97-13.pdf.• Confirm the identity of the taxpayer(s• Complete Part III only if you are filing thereturn using the Practitioner PIN method. Youaren’t required to enter the taxpayer’s date ofbirth, prior year adjusted gross income, or PINin the Authentication Record of theelectronically filed return.• If you aren’t using the Practitioner PINmethod, enter the taxpayer(s) date of birthand either the adjusted gross income or thePIN, or both, from the taxpayer’s prior yearoriginally filed return in the AuthenticationRecord of the taxpayer’s electronically filedreturn.Don’tuse an amount from anamended return or a math error correctionmade by the IRS.• Enter the taxpayer’s PIN(s) on the inputscreen only if the taxpayer has authorized youto do so. If married filing jointly, it isacceptable for one spouse to authorize you toenter his or her PIN, and for the other spouseto enter his or her own PIN. It isn’t acceptablefor a taxpayer to select or enter the PIN of anabsent spouse.• Taxpayers must use a PIN to sign theire-filed individual income tax returntransmitted by an ERO.• Provide the taxpayer with a copy of thesigned Form 8879 for his or her records uponrequest.• Provide the taxpayer with a corrected copyof Form 8879 if changes are made to thereturn (for example, based on taxpayerreview• EROs can sign the form using a rubberstamp, mechanical device (such as asignature pen), or computer softwareprogram. See Notice 2007-79, 2007-42 I.R.B.809, available atwww.irs.gov/irb/2007-42_IRB/ar10.html,for moreinformation.• Go towww.irs.gov/Efilefor the latestinformation.