Fillable Printable 2016 Form 8879
Fillable Printable 2016 Form 8879
2016 Form 8879
Form 8879
Department of the Treasury
Internal Revenue Service
IRS e-file Signature Authorization
▶
Return completed Form 8879 to your ERO. (Do not send to IRS.)
▶
Go to www.irs.gov/Form8879 for the latest information.
OMB No. 1545-0074
2017
Submission Identification Number (SID)
▲
Taxpayer’s name Social security number
Spouse’s name
Spouse’s social security number
Part I Tax Return Information — Tax Year Ending December 31, 2017 (Whole dollars only)
1 Adjusted gross income (Form 1040, line 38; Form 1040A, line 22; Form 1040EZ, line 4; Form 1040NR,
line 37) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2 Total tax (Form 1040, line 63; Form 1040A, line 39; Form 1040EZ, line 12; Form 1040NR, line 61) . . 2
3 Federal income tax withheld from Forms W-2 and 1099 (Form 1040, line 64; Form 1040A, line 40;
Form 1040EZ, line 7; Form 1040NR, line 62a) . . . . . . . . . . . . . . . . . . .
3
4
Refund (Form 1040, line 76a; Form 1040A, line 48a; Form 1040EZ, line 13a; Form 1040-SS, Part I, line 13a;
Form 1040NR, line 73a) . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5
Amount you owe (Form 1040, line 78; Form 1040A, line 50; Form 1040EZ, line 14; Form 1040NR, line 75)
5
Part II Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)
Under penalties of perjury, I declare that I have examined a copy of my electronic individual income tax return and accompanying schedules and statements
for the tax year ending December 31, 2017, and to the best of my knowledge and belief, it is true, correct, and accurately lists all amounts and sources of income
I received during the tax year. I further declare that the amounts in Part I above are the amounts from my electronic income tax return. I consent to allow my
intermediate service provider, transmitter, or electronic return originator (ERO) to send my return to the IRS and to receive from the IRS (a) an acknowledgement
of receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I
authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution
account indicated in the tax preparation software for payment of my federal taxes owed on this return and/or a payment of estimated tax, and the financial
institution to debit the entry to this account. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the
authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537. Payment cancellation requests must be
received no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic
payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I further acknowledge that the
personal identification number (PIN) below is my signature for my electronic income tax return and, if applicable, my Electronic Funds Withdrawal Consent.
Taxpayer’s PIN: check one box only
I authorize
ERO firm name
to enter or generate my PIN
Enter five digits, but
don’t enter all zeros
as my signature on my tax year 2017 electronically filed income tax return.
I will enter my PIN as my signature on my tax year 2017 electronically filed income tax return. Check this box only if you are
entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.
Your signature
▶
Date
▶
Spouse’s PIN: check one box only
I authorize
ERO firm name
to enter or generate my PIN
Enter five digits, but
don’t enter all zeros
as my signature on my tax year 2017 electronically filed income tax return.
I will enter my PIN as my signature on my tax year 2017 electronically filed income tax return. Check this box only if you are
entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.
Spouse’s signature
▶
Date
▶
Practitioner PIN Method Returns Only—continue below
Part III Certification and Authentication — Practitioner PIN Method Only
ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
Don’t enter all zeros
I certify that the above numeric entry is my PIN, which is my signature for the tax year 2017 electronically filed income tax return for
the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN
method and Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.
ERO’s signature
▶
Date
▶
ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 32778X
Form 8879 (2017)
Form 8879 (2017)
Page 2
General Instructions
Section references are to the Internal Revenue
Code unless otherwise noted.
Future developments. For the latest
information about developments related to
Form 8879 and its instructions, such as
legislation enacted after they were published,
go to www.irs.gov/Form8879.
Purpose of Form
Form 8879 is the declaration document and
signature authorization for an e-filed return
filed by an electronic return originator (ERO).
Complete Form 8879 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 his or her e-filed individual income
tax return.
▲
!
CAUTION
Don’t send this form to the IRS.
The ERO must retain Form 8879.
When and How To Complete
Use this chart to determine when and how to
complete Form 8879.
IF the ERO is . . .
THEN . . .
Not using the Practitioner
PIN method and the
taxpayer enters his or her
own PIN
Don’t complete
Form 8879.
Using the Practitioner PIN
method and is authorized
to enter or generate the
taxpayer’s PIN
Complete Form 8879,
Parts I, II, and III.
Using the Practitioner PIN
method and the taxpayer
enters his or her own PIN
Complete Form 8879,
Parts I, II, and III.
Not using the Practitioner
PIN method and is
authorized to enter or
generate the taxpayer’s
PIN
Complete Form
8879, Parts I and II.
ERO Responsibilities
The ERO will do the following.
1. Enter the name(s) and social security
number(s) of the taxpayer(s) at the top of the
form.
2. Complete Part I using the amounts (zeros
may be entered when appropriate) from the
taxpayer’s 2017 tax return. Form 1040-SS
filers leave lines 1 through 3 and line 5 blank.
3. Enter or generate, if authorized by the
taxpayer, the taxpayer’s PIN and enter it in
the boxes provided in Part II.
4. Enter on the authorization line in Part II
the ERO firm name (not the name of the
individual preparing the return) if the ERO is
authorized to enter the taxpayer’s PIN.
5. After completing items (1) through (4)
above, give the taxpayer Form 8879 for
completion and review. The acceptable
delivery methods include hand delivery, U.S.
mail, private delivery service, email, Internet
website, and fax.
6. Enter the 20-digit Submission
Identification Number (SID) assigned to the
tax return, or associate Form 9325,
Acknowledgement and General Information
for Taxpayers Who File Returns Electronically,
with Form 8879 after filing. If Form 9325 is
used to provide the SID, it is NOT required to
be physically attached to Form 8879.
However, it must be kept in accordance with
published retention requirements for Form
8879. See Pub. 4164, Modernized e-File
(MeF) Guide for Software Developers and
Transmitters, for more details.
▲
!
CAUTION
You must receive the completed
and signed Form 8879 from the
taxpayer before the electronic
return is transmitted (or released
for transmission).
For additional information, see Pub. 1345.
Taxpayer Responsibilities
Taxpayers have the following responsibilities.
1. Verify the accuracy of the prepared
income tax return, including direct deposit
information.
2. Check the appropriate box in Part II to
authorize the ERO to enter or generate your
PIN or to do it yourself.
3. Indicate or verify your PIN when
authorizing the ERO to enter or generate it
(the PIN must be five digits other than all
zeros).
4. Sign and date Form 8879. Taxpayers
must sign Form 8879 by handwritten
signature, or electronic signature if supported
by computer software.
5. Return the completed Form 8879 to the
ERO by hand delivery, U.S. mail, private
delivery service, email, Internet website, or
fax.
Your return won’t be transmitted to the IRS
until the ERO receives your signed Form
8879.
Refund information. You can check on the
status of your 2017 refund if it has been at
least 72 hours since IRS acknowledged
receipt of your e-filed return. But if you filed
Form 8379 with your return, allow 11 weeks.
To check the status of your 2017 refund, do
one of the following.
• Go to IRS.gov and click on Where’s My
Refund.
• Call 1-800-829-4477 for automated refund
information and follow the recorded
instructions.
• Call 1-800-829-1954.
Important Notes for EROs
• Don’t send Form 8879 to the IRS unless
requested to do so. Retain the completed
Form 8879 for 3 years from the return due
date or IRS received date, whichever is later.
Form 8879 may be retained electronically in
accordance with the recordkeeping guidelines
in Rev. Proc. 97-22, which is on page 9 of
Internal Revenue Bulletin 1997-13 at
www.irs.gov/pub/irs-irbs/irb97-13.pdf.
• Confirm the identity of the taxpayer(s).
• Complete Part III only if you are filing the
return using the Practitioner PIN method. You
aren’t required to enter the taxpayer’s date of
birth, prior year adjusted gross income, or PIN
in the Authentication Record of the
electronically filed return.
• If you aren’t using the Practitioner PIN
method, enter the taxpayer(s) date of birth
and either the adjusted gross income or the
PIN, or both, from the taxpayer’s prior year
originally filed return in the Authentication
Record of the taxpayer’s electronically filed
return. Don’t use an amount from an
amended return or a math error correction
made by the IRS.
• Enter the taxpayer’s PIN(s) on the input
screen only if the taxpayer has authorized you
to do so. If married filing jointly, it is
acceptable for one spouse to authorize you to
enter his or her PIN, and for the other spouse
to enter his or her own PIN. It isn’t acceptable
for a taxpayer to select or enter the PIN of an
absent spouse.
• Taxpayers must use a PIN to sign their
e-filed individual income tax return
transmitted by an ERO.
• Provide the taxpayer with a copy of the
signed Form 8879 for his or her records upon
request.
• Provide the taxpayer with a corrected copy
of Form 8879 if changes are made to the
return (for example, based on taxpayer
review).
• EROs can sign the form using a rubber
stamp, mechanical device (such as a
signature pen), or computer software
program. See Notice 2007-79, 2007-42 I.R.B.
809, available at
www.irs.gov/irb/2007-42_IRB/ar10.html for
more information.
• Go to www.irs.gov/efile for the latest
information.
