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Official form guide
Form 8879: IRS e-file Signature Authorization
IRS Form 8879 is the e‑file Signature Authorization that lets taxpayers authorize an electronic return originator to file their 1040‑series return (including 1040‑X) for tax years beginning 2019. The form must be retained for 3 years.
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IRS Form 8879 - IRS e-file Signature Authorization
IRS Form 8879 is the e‑file Signature Authorization that lets taxpayers authorize an electronic return originator to file their 1040‑series return (including 1040‑X) for tax years beginning 2019. The form must be retained for 3 years.
Risk Radar
Scan points- 1Sending Form 8879 to the IRS instead of keeping it with the ERO.
- 2Leaving lines 1‑5 blank when required (except for Form 1040‑SS where lines 1‑3 and 5 may be blank).
- 3Entering a five‑digit PIN that is all zeros, which the form prohibits.
- 4Failing to check the correct authorization box in Part II for PIN entry or self‑entry.
- 5Omitting the handwritten signature and date on Part II.
Plain English
Form 8879 tells the IRS that you approve the electronic filing of your tax return. You give your PIN or let the preparer create one, and you sign the form. The preparer keeps the form and files your return electronically.
Submission Date
- Filing date: 2021-01-22 22:10:41
- 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 authorizing e‑file of a Form 1040, 1040‑SR, 1040‑NR, 1040‑SS, or 1040‑X return for tax years beginning with 2019.
- Check Form 1040‑SS instead when you need to file a 1040‑SS return that uses only line 4 on Form 8879.
Form selector
Use this form or another form?
Filing a standard individual income tax return
Form 8879 authorizes e‑file of that return
✓ Confirm the return is a Form 1040 for tax year ≥2019
Filing an amended individual return
Form 8879 also authorizes e‑file of amended returns
✓ Verify the return is an amended Form 1040‑X
Filing a 1040‑SS return for a U.S. territory
Only line 4 on Form 8879 is used for 1040‑SS filers
✓ Ensure only line 4 is completed
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Taxpayer’s name
Taxpayer’s legal name · Form 8879 header
Social security number
SSN number · Form 8879 header
Adjusted gross income (line 1)
AGI amount from Form 1040 · Part I of Form 8879
Taxpayer’s PIN
Five‑digit PIN (not all zeros) · Part I signature area
ERO signature
Signature of electronic return originator · Bottom of Form 8879
Before you submit
- 1Verify the tax year entered matches the return year.
- 2Confirm taxpayer’s name and SSN are correct.
- 3Ensure spouse’s name and SSN (if applicable) are entered.
- 4Enter adjusted gross income, total tax, withholding, refund, or amount owed as required.
- 5Check that only line 4 is used for Form 1040‑SS filers.
- 6Enter a five‑digit PIN that is not all zeros.
- 7Mark the appropriate box indicating who generated the PIN.
- 8Have the ERO sign and date the form.
- 9Retain a copy for your records before submission.
- 10Do not mail the form unless the IRS requests it.
How to file this form
- 1Gather the completed income tax return (Form 1040, 1040‑SR, 1040‑NR, 1040‑SS, or 1040‑X).
- 2Fill Part I with the return’s AGI, total tax, withholding, refund or amount owed.
- 3Enter the taxpayer’s five‑digit PIN and select the appropriate PIN method box.
- 4Have the electronic return originator sign and date the form.
- 5Provide the signed Form 8879 to the ERO for electronic transmission.
- 6Obtain the ERO’s acknowledgment of receipt as proof of filing.
Known limitations
- 1Not used when filing a paper return; e‑file authorization is required.
- 2Not submitted to the IRS unless the agency specifically requests it.
- 3Not applicable for taxpayers who do not use the Practitioner PIN method for the PIN entry (Part III is omitted).
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->Form 8879 is revised January 2021; the source directs users to www.irs.gov/Form8879 for the latest information. No specific changes are described in the source.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. January 2021
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the taxpayer’s PIN is entered as signature and the ERO signs the form
Quick Facts
Downloads
After you file
- 1Retain the completed Form 8879 for three years from the return due date or IRS receipt date, whichever is later.
- 2Store the form electronically if complying with Rev. Proc. 97‑22 recordkeeping guidelines.
- 3Keep the copy of the ERO’s acknowledgment of receipt.
- 4Review the IRS acknowledgment for any rejection reasons and address them promptly.
- 5If errors are discovered, provide the taxpayer with a corrected Form 8879.
Sources
- SRCForm p.1 — revision date is Rev. January 2021.
- SRCForm p.1 — directs to www.irs.gov/Form8879 for the latest information.
- SRCForm p.2 — purpose: authorizes e‑file of original and amended returns.
- SRCForm p.2 — authorized forms: 1040, 1040‑SR, 1040‑NR, 1040‑SS, 1040‑X.
- SRCForm p.2 — retain the completed Form 8879 for 3 years from the return due date or IRS received date, whichever is later.
- SRCForm p.2 — do not send Form 8879 to the IRS unless requested.
- SRCForm p.1 — Form 1040‑SS filers use line 4 only.
- SRCForm p.1 — enter five digits for PIN, do not enter all zeros.
- SRCForm p.1 — ERO’s signature line present.
- SRCForm p.2 — complete Part III only if using the Practitioner PIN method.
Common confusion points
Can I enter zeros for my PIN?
The form states not to enter all zeros as a signature.
→ Confirm the PIN contains at least one non‑zero digit.
Do I need to fill lines 1‑3 if I’m filing Form 1040‑SS?
Form 8879 instructs 1040‑SS filers to use line 4 only.
→ Leave lines 1‑3 blank for a 1040‑SS return.
Do I have to mail Form 8879 to the IRS?
The instructions say not to send it unless requested.
→ Check whether the IRS has asked for the form before mailing.
Is the ERO’s signature optional?
The form requires the ERO to sign and retain the form.
→ Ensure the ERO signs and dates the bottom of the form.
What if my return is amended?
Form 8879 also authorizes e‑file of amended returns.
→ Verify the return is a Form 1040‑X and complete Part I accordingly.
Do I need to fill Part III if I’m not using Practitioner PIN?
Part III is only required for the Practitioner PIN method.
→ Leave Part III blank unless using Practitioner PIN.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8879 — issue a corrected copy for any changes.
Questions about IRS Form 8879
What is IRS Form 8879 used for?
Form 8879 tells the IRS that you approve the electronic filing of your tax return. You give your PIN or let the preparer create one, and you sign the form. The preparer keeps the form and files your return electronically.
Who must file IRS Form 8879?
Taxpayers filing a Form 1040, 1040‑SR, 1040‑NR, 1040‑SS, or 1040‑X who use the Practitioner PIN method or who authorize the electronic return originator to enter or generate their PIN must complete Form 8879.
What information does IRS Form 8879 require?
The form records the taxpayer’s name, Social Security number, and key tax amounts in Part I, the five‑digit PIN authorization and signature in Part II, and, when the Practitioner PIN method is used, a certification in Part III.
Where do I file IRS Form 8879?
Do not send Form 8879 to the IRS; return the signed form to the electronic return originator by hand delivery, U.S. mail, private delivery service, email, website, or fax.
How do I complete IRS Form 8879?
The ERO first enters the taxpayer’s name and Social Security number, then fills Part I with the return’s dollar amounts. If the taxpayer authorizes it, the ERO enters or generates the five‑digit PIN and records the ERO firm name in Part II, where the taxpayer signs and dates. When the Practitioner PIN method is used, the ERO also completes Part III with the six‑digit EFIN and the taxpayer’s self‑selected PIN. The completed form is then given back to the ERO, who retains it and does not forward it to the IRS.
What happens if IRS Form 8879 is filed incorrectly?
If the signed Form 8879 is not provided to the ERO, the return will not be transmitted to the IRS, preventing the filing from being processed.
Can I enter zeros for my PIN?
The form states not to enter all zeros as a signature. Confirm the PIN contains at least one non‑zero digit.
Do I need to fill lines 1‑3 if I’m filing Form 1040‑SS?
Form 8879 instructs 1040‑SS filers to use line 4 only. Leave lines 1‑3 blank for a 1040‑SS return.
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