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.