8879

IRS e-file Signature Authorization

Agency
IRS
Revision
Rev. January 2021
Fillable fields
20
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8879 online
Page 1 of form 8879

Form 8879: IRS e-file Signature Authorization

Form 8879 is the declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO). The IRS says it is completed 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 the e-filed individual income tax return.

The instructions say this revision authorizes e-file of original and amended Form 1040, 1040-SR, 1040-NR, 1040-SS or 1040-X for tax years beginning with 2019. The ERO prepares the form, the taxpayer reviews and signs it, and the ERO keeps it. The form says: Don't Submit This Form to the IRS Unless Requested To Do So.

You can fill out Form 8879 free in your browser on this page and download the result without an account.

What's on Form 8879

Header

The Submission Identification Number (SID), the taxpayer's name and Social Security number, and the spouse's name and Social Security number.

Part I: tax return information

Lines 1 to 5 in whole dollars: adjusted gross income, total tax, federal income tax withheld from Forms W-2 and 1099, amount to be refunded and amount owed.

Part II: taxpayer declaration

A penalties of perjury declaration and consent to send the return, plus an authorization for an electronic funds withdrawal if one applies.

Part II: PIN choices and signatures

For the taxpayer and the spouse, one box authorizes a named ERO firm to enter or generate the PIN, the other says the taxpayer will enter it. Then signature and date.

Part III: ERO certification

For the Practitioner PIN method only: the ERO's EFIN and PIN, a certification statement referring to Pub. 1345, and the ERO's signature and date.

How Form 8879 is completed

  1. 1

    Header and Part I

    The ERO enters the names and Social Security numbers and completes Part I with amounts from the return. The form says Form 1040-SS filers use line 4 only and leave lines 1, 2, 3 and 5 blank.

  2. 2

    ERO firm name

    If the ERO is authorized to enter the PIN, the instructions say to enter the ERO firm name on the authorization line, not the name of the individual preparing the return.

  3. 3

    Check one PIN box

    The taxpayer checks one box only. The PIN is five digits other than all zeros. The second box is only for a taxpayer entering their own PIN on a Practitioner PIN method return.

  4. 4

    Sign and return to the ERO

    The instructions say the taxpayer signs by handwritten signature, or electronic signature if supported by software, and returns the form by hand, mail, private delivery service, email, website or fax.

  5. 5

    Part III

    Only for the Practitioner PIN method: the ERO enters the six-digit EFIN followed by the five-digit PIN, not all zeros, then signs and dates.

  6. 6

    Add the SID after filing

    The ERO enters the 20-digit Submission Identification Number assigned to the return, or associates Form 9325 with Form 8879 after filing.

Why fill Form 8879 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Who keeps it, timing and refund status

Do not send to the IRS

The form says the ERO must retain it and not submit it to the IRS unless requested to do so.

Before transmission

The instructions say the ERO receives the completed and signed Form 8879 from the taxpayer before the electronic return is transmitted, or released for transmission.

How long it is kept

The instructions say to retain it for 3 years from the return due date or IRS received date, whichever is later. It may be retained electronically under Rev. Proc. 97-22.

Copies for the taxpayer

The ERO gives the taxpayer a copy of the signed form upon request, and a corrected copy if changes are made to the return.

Electronic payment cancellation

The form says a payment is revoked by contacting the U.S. Treasury Financial Agent at 1-888-353-4537, no later than 2 business days prior to the payment (settlement) date.

Refund status

The instructions say status can be checked 72 hours after the IRS acknowledges the e-filed return, or 11 weeks with Form 8379, at www.irs.gov/Refunds, 1-800-829-4477 or 1-800-829-1954.

Related forms

Who completes Form 8879?

  • The ERO

    The electronic return originator enters the names and Social Security numbers, completes Part I from the return, enters the ERO firm name and, if authorized, enters or generates the PIN.

  • The taxpayer

    The instructions say taxpayers verify the prepared return, check a box in Part II, indicate or verify the PIN, sign and date the form, and return it to the ERO.

  • The spouse on a joint return

    The spouse has a separate PIN choice and signature line in Part II. The instructions say a taxpayer may not select or enter the PIN of an absent spouse.

  • Practitioner PIN method only

    Part III is completed by the ERO only when the return is filed using the Practitioner PIN method. The ERO enters a six-digit EFIN followed by a five-digit self-selected PIN.

  • When it is not used

    The instructions' chart says an ERO that is not using the Practitioner PIN method, where the taxpayer enters their own PIN, does not complete Form 8879.

The form is shared between an ERO and the taxpayer. It stays with the ERO; the IRS does not receive it unless it asks for it.

Official sources and the blank

Do it all with indox

View all 123 tools

Questions about Form 8879

Do I send Form 8879 to the IRS?

No. The form says the ERO retains it and does not submit it to the IRS unless requested to do so.

Who fills out Form 8879?

The ERO completes the header, Part I and, for the Practitioner PIN method, Part III. The taxpayer, and the spouse on a joint return, complete the PIN choice and signature in Part II.

What PIN can I use?

The form says to enter five digits but not all zeros. The PIN is the signature for the return being authorized.

Can Form 8879 be signed electronically?

The instructions say taxpayers sign by handwritten signature, or by electronic signature if supported by computer software.

Which returns does this revision cover?

The instructions say the January 2021 revision authorizes e-file of Form 1040, 1040-SR, 1040-NR, 1040-SS or 1040-X, original or amended, for tax years beginning with 2019.

Will my return be sent before I sign?

The instructions say the return will not be transmitted to the IRS until the ERO receives the signed Form 8879.