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IRSCredits & Incentives (8800/8900 Series)

Official form guide

Form 8879-SP: 8879 (SP)

IRS Form 8879‑SP is the Signature Authorization for electronically filing a personal income tax return. The Electronic Return Originator (ERO) must complete, have the taxpayer sign, and retain the form; it must never be mailed to the IRS.

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Form Overview

IRS Form 8879-SP - 8879 (SP)

IRS Form 8879‑SP is the Signature Authorization for electronically filing a personal income tax return. The Electronic Return Originator (ERO) must complete, have the taxpayer sign, and retain the form; it must never be mailed to the IRS.

Part I records the taxpayer’s name, Social Security number and the dollar amounts from the return; Part II records the taxpayer’s PIN and, if the ERO creates the PIN, the ERO’s company name; Part III is used when the taxpayer creates his own PIN.

Risk Radar

Scan points
  • 1Transmit the e‑file before obtaining the taxpayer’s signed Form 8879‑SP.
  • 2Sending the completed Form 8879‑SP to the IRS instead of retaining it with the ERO.
  • 3Failing to obtain the taxpayer’s signature on the form before the electronic transmission.
  • 4Leaving lines 1‑3 and 5 blank on Part I when the return is not a 1040‑SS/PR filing.
  • 5Omitting the 20‑digit Submission Identification Number (SID) or not attaching Form 9325 after filing.

Plain English

The 8879‑SP lets a taxpayer give an electronic signature (PIN) for an e‑filed return. The tax preparer (ERO) fills the form with return amounts, records the PIN and gets the taxpayer’s signature, then keeps the paper. The form never goes to the IRS; it stays with the preparer.

Submission Date

  • Filing date: 2021-01-27 22:10:43
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

income taxelectronicincomedollar

Hover a term to preview the meaning.

What this form is for

  • Use this form when the taxpayer authorizes an Electronic Return Originator (ERO) to file a personal income tax return electronically, either by the Professional Prep PIN method or by allowing the ERO to create the taxpayer’s PIN, for tax years 2019 onward (Forms 1040, 1040‑SR, 1040‑NR, 1040‑SS, 1040‑PR, or 1040‑X).
  • Do not use it when the return is being mailed to the IRS, because the form must not be submitted to the IRS.
  • Check Form 9325 instead when you need to provide the 20‑digit SID without attaching it to Form 8879(SP).

Form selector

Use this form or another form?

Providing SID after e‑filing

SID can be supplied via Form 9325 without physically attaching it to Form 8879(SP)

✓ Verify SID is recorded correctly and retained per retention rules

Form 9325

Filing an amended return electronically

Form 8879(SP) authorizes electronic filing of the amended return

✓ Confirm the amended return uses the same PIN authorization

Form 1040‑X

Filing a Puerto Rico or Virgin Islands return electronically

Lines 1‑3 and 5 on Form 8879(SP) must be left blank for these returns

✓ Ensure those lines are left blank as instructed

Form 1040‑PR

Deadline or filing window

Not stated in the official source.

Checklist

What you need before filling it out

1

Part I – Adjusted Gross Income

Tax return AGI figure · Tax return (Form 1040, line 11)

⚠ Leaving line blank when required✕ Medium
2

Taxpayer PIN

5‑digit PIN chosen by taxpayer · Part II of Form 8879(SP)

⚠ Using all zeros as PIN✕ High
3

ERO EFIN and PIN

Six‑digit EFIN and five‑digit PIN · Part III of Form 8879(SP)

⚠ Entering all zeros for digits✕ High
4

SID (20‑digit)

SID assigned to the return · Form 9325 or attached SID

⚠ Failing to attach or retain SID✕ Medium
5

Signature of ERO

Signature or electronic stamp · Part III signature line

⚠ Missing ERO signature✕ High

Before you submit

  1. 1Verify the taxpayer’s name and SSN are entered correctly
  2. 2Confirm Part I amounts match the filed tax return
  3. 3Ensure the taxpayer’s PIN is entered in Part II and is not all zeros
  4. 4If using the Professional Prep PIN method, confirm the ERO’s six‑digit EFIN and five‑digit PIN are entered in Part III
  5. 5Check that lines 1‑3 and 5 are left blank for Form 1040‑SS or 1040‑PR filers
  6. 6Obtain the taxpayer’s signature and date on the form
  7. 7Obtain the ERO’s signature and date on the form
  8. 8Confirm the completed form will be retained by the ERO and not mailed to the IRS

How to file this form

  1. 1Complete Part I with the dollar amounts from the taxpayer’s return — proof: amounts match the return
  2. 2Create and enter the taxpayer’s PIN in Part II — proof: five‑digit PIN recorded
  3. 3If the Professional Prep PIN method is used, fill EFIN and PIN in Part III — proof: six‑digit EFIN and five‑digit PIN entered
  4. 4Obtain the taxpayer’s signature and date — proof: signed and dated line
  5. 5Obtain the ERO’s signature and date — proof: signed and dated line
  6. 6Retain the completed Form 8879(SP) as required — proof: form kept in ERO records
  7. 7Provide a copy to the taxpayer if requested — proof: copy delivered

Known limitations

  1. 1The form is only for electronically filed personal income tax returns; it does not apply to paper filings
  2. 2It must not be mailed to the IRS under any circumstance
  3. 3For Form 1040‑SS or 1040‑PR filers, lines 1‑3 and 5 must be left blank
  4. 4The form is valid only for tax years 2019 onward

Field map

Compact field-by-field guide

6 fields

Entity Info

1 items

Taxpayer Name and TIN

Name and taxpayer ID of the entity claiming the credit.

Requiredtext

Credit Info

1 items

Credit Type

Type of credit or incentive being claimed.

Requiredselect

Calculation

2 items

Qualifying Amount

The base amount used to calculate the credit.

Requiredamount
Credit Amount

Calculated credit amount after applying formulas and limitations.

Requiredamount

Certification

1 items

Supporting Information

Detailed breakdown supporting the credit calculation.

text

Signatures

1 items

Signature

Sign and date the form.

Requiredsignature
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Current form status
IRS

The form is the Rev. enero de 2021 edition. The source directs users to www.irs.gov/Form8879SP for the most recent information.

What changed or needs a fresh check

  • Edition date — confirm the form reads Rev. enero de 2021
  • Fee — Not stated in the official source
  • Mailing address — Not stated in the official source
  • Signature — confirm taxpayer and ERO signatures are present and dated
  • Retention period — Not stated in the official source

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Quick Facts

The Electronic Return Originator (ERO) must have a completed Form 8879‑SP for each return it files electronically.
Part I records the taxpayer’s name, Social Security number and the dollar amounts from the return; Part II records the taxpayer’s PIN and, if the ERO creates the PIN, the ERO’s company name; Part III is used when the taxpayer creates his own PIN.
Not stated in the official source.
The form is not sent to the IRS; the ERO must retain the completed Form 8879‑SP (and any required SID or Form 9325) for its records.
Without a signed Form 8879‑SP the ERO cannot transmit the electronic return, and the filing may be rejected.
The ERO writes the taxpayer’s name and Social Security number at the top, then fills Part I with the exact dollar amounts from the tax return (leaving lines 1‑3 and 5 blank for 1040‑SS/PR filers). Next, the ERO either creates or records the taxpayer’s PIN in Part II and, if authorized, prints the ERO company name on the authorization line. The ERO then gives the form to the taxpayer to review and sign. After the taxpayer signs, the ERO retains the form and attaches the 20‑digit SID or Form 9325 after the return is filed.

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After you file

  1. 1Retain the signed Form 8879(SP) in the ERO’s records for the required retention period
  2. 2Keep a copy for the taxpayer if they request documentation
  3. 3If an error is discovered, issue a corrected Form 8879(SP) and provide a copy to the taxpayer
  4. 4Confirm that the electronic transmission receipt matches the PIN authorization on the form

Sources

  • SRCForm p.1 — revision date is Rev. enero de 2021
  • SRCForm p.1 — directs users to www.irs.gov/Form8879SP for the most recent information
  • SRCForm p.2 — states the form is for tax years 2019 onward (Forms 1040, 1040‑SR, 1040‑NR, 1040‑SS, 1040‑PR, or 1040‑X)
  • SRCForm p.2 — purpose: authorizes electronic filing via an ERO
  • SRCForm p.1 — instructs that the ERO must retain the completed form and not submit it to the IRS
  • SRCForm p.1 — requires taxpayer and ERO signatures with dates
  • SRCForm p.1 — Part I amounts must be taken from the tax return; 1040‑SS/PR filers leave lines 1‑3 and 5 blank
  • SRCForm p.1 — Part III requires EFIN (six digits) and PIN (five digits) that cannot be all zeros
  • SRCForm p.2 — SID can be supplied with Form 9325 and does not need to be attached physically
  • SRCForm p.2 — ERO may sign with rubber stamp, mechanical device, or software

Common confusion points

Do I need to mail Form 8879(SP)?

The form states it must not be sent to the IRS.

→ Verify the form is retained by the ERO and not mailed.

What if I leave lines blank for a 1040‑SS return?

Instructions say lines 1‑3 and 5 must be left blank for those filers.

→ Ensure those lines are empty on the form.

Can the ERO use a rubber stamp for the signature?

The source permits a rubber stamp, mechanical device, or software signature.

→ Confirm the signature method complies with the allowance.

Is a fee required to file Form 8879(SP)?

No fee information is provided in the source.

→ Check the IRS website for any fee updates.

Do I need to attach the SID to the form?

The SID can be provided via Form 9325 without attaching it to Form 8879(SP).

→ Verify the SID is recorded and retained as instructed.

What if the taxpayer wants a copy of the signed form?

The source says a copy must be given if the taxpayer asks.

→ Provide a signed copy upon request.

Workflow map

Related forms and next steps

4 signals

Before

Form 9325 — provides the 20‑digit SID that can accompany Form 8879(SP)

Current

8879-SP

After

None listed

Often used with

Form 1040 — the primary tax return that the PIN authorizes for electronic filingForm 1040‑X — authorizes electronic filing of an amended return

⚠ If something goes wrong

  • Form 8879 — the English version can be used when the Spanish version is not appropriate

Questions about IRS Form 8879-SP

What is IRS Form 8879-SP used for?

The 8879‑SP lets a taxpayer give an electronic signature (PIN) for an e‑filed return. The tax preparer (ERO) fills the form with return amounts, records the PIN and gets the taxpayer’s signature, then keeps the paper. The form never goes to the IRS; it stays with the preparer.

Who must file IRS Form 8879-SP?

The Electronic Return Originator (ERO) must have a completed Form 8879‑SP for each return it files electronically.

What information does IRS Form 8879-SP require?

Part I records the taxpayer’s name, Social Security number and the dollar amounts from the return; Part II records the taxpayer’s PIN and, if the ERO creates the PIN, the ERO’s company name; Part III is used when the taxpayer creates his own PIN.

Where do I file IRS Form 8879-SP?

The form is not sent to the IRS; the ERO must retain the completed Form 8879‑SP (and any required SID or Form 9325) for its records.

How do I complete IRS Form 8879-SP?

The ERO writes the taxpayer’s name and Social Security number at the top, then fills Part I with the exact dollar amounts from the tax return (leaving lines 1‑3 and 5 blank for 1040‑SS/PR filers). Next, the ERO either creates or records the taxpayer’s PIN in Part II and, if authorized, prints the ERO company name on the authorization line. The ERO then gives the form to the taxpayer to review and sign. After the taxpayer signs, the ERO retains the form and attaches the 20‑digit SID or Form 9325 after the return is filed.

What happens if IRS Form 8879-SP is filed incorrectly?

Without a signed Form 8879‑SP the ERO cannot transmit the electronic return, and the filing may be rejected.

Do I need to mail Form 8879(SP)?

The form states it must not be sent to the IRS. Verify the form is retained by the ERO and not mailed.

What if I leave lines blank for a 1040‑SS return?

Instructions say lines 1‑3 and 5 must be left blank for those filers. Ensure those lines are empty on the form.

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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