8879-EMP

E-file Authorization for Employment Tax Returns

Agency
IRS
Revision
Rev. December 2024
Fillable fields
27
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8879-EMP online
Page 1 of form 8879-EMP

Form 8879-EMP: E-file Authorization for Employment Tax Returns

Form 8879-EMP, E-file Authorization for Employment Tax Returns, is used when a taxpayer and an electronic return originator (ERO) want to use a personal identification number (PIN) to electronically sign an electronic original or amended employment tax return. The form says it is for use with Form 940, 941, 943, 944 and 945 series returns.

If applicable, it also authorizes an electronic funds withdrawal for the tax owed. The form says that a return not signed with Form 8879-EMP is signed with Form 8453-EMP, E-file Declaration for Employment Tax Returns, instead. A separate Form 8879-EMP is completed for each return.

The ERO keeps the completed form, and the form says not to send it to the IRS unless requested. You can fill it out free in your browser on this page and download the result without an account.

What's on Form 8879-EMP

Header: period, name and EIN

The period beginning and ending dates, the name as shown on the employment tax return and the employer identification number.

Part I: type of return

Lines 1a to 5a: one box for the Form 940, 941, 943, 944 (including Form 944 (sp)) or 945 series return being filed. Amounts are in whole dollars only.

Part I: amounts from the return

Lines b and c copy two amounts from the return, such as wages, tips and other compensation and the balance due from Form 941, lines 2 and 14.

Part II: declaration

The taxpayer declares the return was examined and the Part I amounts match it, consents to transmission by the ERO, transmitter or intermediate service provider, and if applicable authorizes the funds withdrawal.

Part II: taxpayer's PIN

One of two boxes: authorize the named ERO firm to enter the PIN, or enter the PIN in person under the Practitioner PIN method. Then the signature, printed name and title, and date.

Part III: ERO certification

The ERO's six-digit EFIN followed by a five-digit self-selected PIN, a certification under Pub. 3112 and Pub. 4163, and the ERO's signature and date.

How to fill out Form 8879-EMP

  1. 1

    ERO: name, EIN and Part I

    Enter the name and EIN as shown on the return, check the return type and enter its amounts. The form says to enter zeros only if the return contains zeros; if a line on the return is blank, leave the Part I line blank.

  2. 2

    ERO: firm name in Part II

    If authorized to enter the taxpayer's PIN, enter the ERO firm name, not the name of the individual preparing the return, on the authorization line.

  3. 3

    Taxpayer: verify the return

    Verify the type of return being filed in Part I and the accuracy of the return.

  4. 4

    Taxpayer: choose the PIN option

    Check one box in Part II. The form says the PIN must be five numbers other than all zeros.

  5. 5

    Taxpayer: sign and return it

    Sign, date, and print name and title, then return the form to the ERO. The form lists hand delivery, U.S. mail, private delivery service, email, Internet website and fax.

  6. 6

    ERO: Part III

    Complete Part III with the EFIN and PIN, signature and date. The form says Form 8879-EMP must be completed and signed before the electronic return is transmitted or released for transmission.

Why fill Form 8879-EMP on indox

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Who keeps it, retention and payments

Where it goes

The taxpayer returns the signed form to the ERO. The form says the return won't be transmitted to the IRS until the ERO receives the signed Form 8879-EMP.

Not filed with the IRS

The form says "Don't Submit This Form to the IRS Unless Requested To Do So."

Retention

The form says the ERO retains the completed Form 8879-EMP for 4 years from the return due date or IRS received date, whichever is later.

Copies for the taxpayer

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

Revoking a payment

The declaration says to contact the U.S. Treasury Financial Agent at 888-353-4537 no later than 2 business days before the payment (settlement) date.

Related forms

Who completes Form 8879-EMP?

  • Electronic return originators (EROs)

    The ERO enters the name and EIN as shown on the return, completes Part I, gives the form to the taxpayer for review, and completes Part III with a signature and date.

  • Employers filing employment tax returns

    The signer declares under penalties of perjury an approved role within the company, as identified in the instructions for the employment tax return, and signs Part II.

  • Original and amended returns

    The form covers original or amended returns. What's New says the IRS now offers filing amended returns on Forms 940, 941-X, 943-X and 945-X through Modernized e-File (MeF).

  • Electronic funds withdrawal

    If applicable, the signer authorizes the U.S. Treasury and its designated Financial Agent to debit the account shown in the tax preparation software for the federal taxes owed.

  • Not sent to the IRS

    The form says "Don't send to the IRS. Keep for your records." The ERO retains it and submits it only if the IRS asks.

Two parties complete it together: the ERO that e-files the employment tax return and a person with an approved role in the company. The ERO keeps it.

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Questions about Form 8879-EMP

Is Form 8879-EMP sent to the IRS?

No. The form says not to send it to the IRS unless requested. The ERO retains it.

Which returns does Form 8879-EMP cover?

Form 940, 941, 943, 944 and 945 series returns, original or amended. A separate Form 8879-EMP is completed for each return.

What if the return is not signed with Form 8879-EMP?

The form says Form 8453-EMP, E-file Declaration for Employment Tax Returns, is used instead.

What PIN can the taxpayer choose?

The form says the PIN must be five numbers other than all zeros.

How long does the ERO keep Form 8879-EMP?

For 4 years from the return due date or IRS received date, whichever is later.

Can the signed form be returned by email or fax?

The form lists hand delivery, U.S. mail, private delivery service, email, Internet website and fax as acceptable delivery methods.