Who needs Form 8879?
Form 8879 is the US Internal Revenue Service form otherwise known as “IRS e-File Signature Authorization”. It is a declaration document and signature authorization for a tax return filed electronically by an ERO. An electronic return originator (ERO) is a person, typically a tax accountant or tax preparer, who has been authorized by the US Internal Revenue Service to prepare and/or file other people’s or company’s annual tax returns electronically. Such a person can request a charge for transmission services and at the same time may not prepare the returns themselves.
What is the IRS 8879 Form for?
There are several cases when the form must be filed:
the Practitioner PIN method is used,
the taxpayer authorizes the ERO to enter or generate the taxpayer’s personal identification number (PIN) on his or her e-filed individual income tax return.
The form must be completed by the ERO so that they have a confirmation of their liability to submit the indicated tax returns.
Is Form 8879 accompanied by any other documents?
There is no need to submit this form anywhere; therefore, it does not necessarily require any accompanying documentation. In some instances, however, it may have to be stored along with all ERO files.
The package of documents often included with Form 8879 include Forms 8453 and 8878, paper
copies of the filer’s W-2, W-2G and 1099-R, as well as any necessary supporting documents.
What else should I include with the IRS e-File Signature Authorization form?
It is mandatory to provide the SID (submission identification) number, taxpayer’s name and SSN, and the taxpayer’s spouse’s name and SSN. There are three parts to the form; it is necessary to complete the first section, entitled “Tax Return Information” and either part two, “Taxpayer Declaration and Signature Authorization”, or part 3 “Practitioner PIN Method Returns”.
How long should the IRS 8879 form be retained?
The completed form 8879 must be retained by the ERO for three years after the due date of the returned form.