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Official form guide
Form 8879-EMP: E-file Authorization for Employment Tax Returns
IRS Form 8879-EMP is the e‑file authorization that lets an employer and its electronic return originator use a personal identification number (PIN) to sign an original or amended employment tax return and, if needed, authorize electronic funds withdrawal. The form must be completed and signed before the return is transmitted.
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IRS Form 8879-EMP - E-file Authorization for Employment Tax Returns
IRS Form 8879-EMP is the e‑file authorization that lets an employer and its electronic return originator use a personal identification number (PIN) to sign an original or amended employment tax return and, if needed, authorize electronic funds withdrawal. The form must be completed and signed before the return is transmitted.
Risk Radar
Scan points- 1Entering all zeros as the PIN invalidates the electronic signature.
- 2Leaving Part I amount fields blank when the employment return shows a non‑zero amount.
- 3Entering a five‑digit PIN consisting of all zeros, which the form prohibits.
- 4Failing to check the correct box in Part II to authorize the ERO to enter the PIN.
- 5Not signing, printing name, title, and dating Part II before returning the form to the ERO.
Plain English
Form 8879‑EMP lets an employer and the tax preparer sign an electronic employment tax return with a PIN. It also can approve an electronic funds withdrawal. The form is kept by the preparer, not mailed to the IRS.
Submission Date
- Filing date: 2024-12-11 22:10:19
- 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 you and the electronic return originator (ERO) want to use a personal identification number (PIN) to electronically sign an original or amended employment tax return, and, if needed, authorize an electronic funds withdrawal.
- Do not use it when you are not using a PIN to sign the return; in that case you must file Form 8453‑EMP.
- Check Form 8453‑EMP instead when you need to sign the return without a PIN.
Form selector
Use this form or another form?
Signing without a PIN
Required when no PIN is used for electronic signature
✓ Confirm you are not using a PIN
Filing an amended return on Form 941‑X
Amended returns can be filed via MeF and need PIN authorization on Form 8879‑EMP
✓ Verify the return is an amended 941‑X and that a PIN is selected
Authorizing electronic funds withdrawal
Form 8879‑EMP also serves to authorize electronic funds withdrawal
✓ Confirm you have selected the electronic funds withdrawal option
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I – Return type and dollar amounts
Amounts from the applicable lines of the employment tax return · Employment tax return (Form 940, 941, 943, 944, or 945)
Taxpayer’s PIN selection
Five‑digit numeric PIN (not all zeros) · Part II of Form 8879‑EMP
Taxpayer’s signature block
Printed name, title, and date · Part II of Form 8879‑EMP
ERO’s EFIN/PIN entry
Six‑digit EFIN and five‑digit self‑selected PIN · Part III of Form 8879‑EMP
Delivery method selection
Chosen method (hand, mail, private service, email, website, fax) · Instructions on page 2
Before you submit
- 1Verify the correct employment tax return type is checked in Part I
- 2Enter the exact dollar amounts from the return lines into the corresponding Part I fields
- 3Select the appropriate PIN authorization box in Part II
- 4Enter a five‑digit PIN that is not all zeros
- 5Print your name, title, and date in the Part II signature line
- 6Return the completed Form 8879‑EMP to the ERO using an accepted delivery method
- 7Ensure the ERO completes Part III with their six‑digit EFIN and PIN
- 8Confirm the form is signed before the electronic return is transmitted
- 9Keep a copy of the signed Form 8879‑EMP for your records
- 10Verify the form revision date reads December 2024
How to file this form
- 1Identify the employment tax return (Form 940, 941, 943, 944, or 945) and its period
- 2Complete Part I by checking the appropriate return box and entering the required dollar amounts
- 3In Part II, select the PIN authorization option, enter a valid five‑digit PIN, and sign, print name, title, and date
- 4Deliver the completed Form 8879‑EMP to the electronic return originator (ERO) via an accepted method
- 5Have the ERO fill out Part III with their six‑digit EFIN and PIN and sign and date
- 6Retain the signed Form 8879‑EMP as proof that the return was authorized before transmission
Known limitations
- 1Does not apply when signing a return without a PIN; use Form 8453‑EMP instead
- 2Not for tax returns other than the employment tax series (Forms 940, 941, 943, 944, 945)
- 3Must be completed before the electronic return is transmitted; cannot be used after transmission
- 4Not for paper‑only filing; the form is not submitted to the IRS unless specifically requested
- 5Does not authorize a PIN for returns that are not electronic or for non‑employment taxes
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-EMP is revised December 2024; the form directs users to www.irs.gov/Form8879EMP for the latest information, and the ‘What’s New’ section notes the addition of filing amended returns on Forms 940, 941‑X, 943‑X, and 945‑X via MeF.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. December 2024
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm taxpayer prints name, title, and date in Part II and ERO signs in Part III
- PIN format — confirm the PIN is five numbers and not all zeros
Quick Facts
Downloads
After you file
- 1Keep the signed Form 8879‑EMP in your records
- 2Store the form for the period required by IRS record‑keeping guidelines
- 3Wait for confirmation from the ERO that the electronic return was accepted
- 4If you receive a notice of error, correct the return and submit a new Form 8879‑EMP
- 5Verify that the electronic funds withdrawal, if authorized, was processed
- 6Retain the copy until any audit or adjustment period ends
Sources
- SRCForm p.1 — revision date reads Rev. December 2024.
- SRCForm p.1 — directs to www.irs.gov/Form8879EMP for the latest information.
- SRCForm p.2 — ‘What’s New’ notes filing amended returns on Forms 940, 941‑X, 943‑X, and 945‑X via MeF.
- SRCForm p.2 — purpose statement says use Form 8879‑EMP to sign with a PIN and authorize electronic funds withdrawal.
- SRCForm p.2 — indicates use Form 8453‑EMP when not using Form 8879‑EMP to sign the return.
- SRCForm p.2 — lists acceptable delivery methods: hand delivery, U.S. mail, private delivery service, email, Internet website, and fax.
- SRCForm p.2 — states Form 8879‑EMP must be completed and signed before the electronic return is transmitted.
- SRCForm p.2 — PIN must be five numbers other than all zeros.
- SRCForm p.2 — taxpayer responsibilities include signing, dating, and printing name and title in Part II.
- SRCForm p.1 — Part III requires ERO’s six‑digit EFIN and five‑digit PIN.
Common confusion points
Do I need to sign both Part II and Part III?
Both taxpayer and ERO signatures are required on the form
→ Check that both signatures, dates, and printed names are present
Can I enter zeros as my PIN?
The form states the PIN must be five numbers other than all zeros
→ Verify the PIN is not all zeros
What if a line on the return is blank?
Instructions say to leave the corresponding line on Form 8879‑EMP blank, not enter -0-
→ Ensure blank lines remain blank
Do I send this form to the IRS?
The form includes a notice not to submit to the IRS unless requested
→ Return the form only to the ERO
Which delivery methods are allowed?
Acceptable methods listed are hand delivery, U.S. mail, private delivery service, email, Internet website, and fax
→ Choose one of the listed methods
Can I use this form for a non‑employment tax return?
Purpose statement limits use to employment tax returns (Forms 940, 941, 943, 944, 945)
→ Confirm the return type matches one of those forms
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453-EMP – to sign a return without a PIN
Questions about IRS Form 8879-EMP
What is IRS Form 8879-EMP used for?
Form 8879‑EMP lets an employer and the tax preparer sign an electronic employment tax return with a PIN. It also can approve an electronic funds withdrawal. The form is kept by the preparer, not mailed to the IRS.
Who must file IRS Form 8879-EMP?
The employer (taxpayer) filing an employment tax return must use Form 8879‑EMP.
What information does IRS Form 8879-EMP require?
The form records the employer’s name and EIN, the type of return and the amounts from the return (Part I), the taxpayer’s five‑digit PIN authorization (Part II), and the ERO’s EFIN, PIN, signature and date (Part III).
Where do I file IRS Form 8879-EMP?
The completed Form 8879‑EMP is returned to the electronic return originator (ERO); it is not mailed to the IRS.
How do I complete IRS Form 8879-EMP?
The ERO first enters the employer’s name, EIN and, in Part I, checks the box for the return type and copies the return amounts. The ERO then gives the form to the taxpayer, who checks the appropriate box in Part II, enters or authorizes a five‑digit PIN (not all zeros), prints name and title, signs and dates. The taxpayer returns the form to the ERO, who completes Part III with the six‑digit EFIN, the same PIN, signs and dates, and retains the form. The form must be signed before the electronic return is transmitted.
What happens if IRS Form 8879-EMP is filed incorrectly?
Providing false information on the declaration is subject to penalties of perjury, and filing the form after the electronic return is transmitted can invalidate the e‑file signature.
Do I need to sign both Part II and Part III?
Both taxpayer and ERO signatures are required on the form Check that both signatures, dates, and printed names are present
Can I enter zeros as my PIN?
The form states the PIN must be five numbers other than all zeros Verify the PIN is not all zeros
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