Fillable Printable Form 8879

What is a Form 8879 ?

A Form 8879 is used by a taxpayer who is an ERO which represents electronic return originator to return the file of the declaration document and signature authorization. You may use it in some special situation: the Practitioner PIN(personal identification number) method has been used or you authorize the ERO to enter or generate your PIN (personal identification number ) on the e-filed individual income tax return. Need a Form 8879? Edit fillable form at HandyPDF and download online!

Fillable Printable Form 8879

What is a Form 8879 ?

Form 8879

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization

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Don’t send to the IRS. This isn’t a tax return.

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Keep this form for your records.

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Information about Form 8879 and its instructions is at www.irs.gov/form8879.

OMB No. 1545-0074

2016

Submission Identification Number (SID)

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Taxpayer’s name Social security number

Spouse’s name

Spouse’s social security number

Part I Tax Return Information — Tax Year Ending December 31, 2016 (Whole dollars only)

1 Adjusted gross income (Form 1040, line 38; Form 1040A, line 22; Form 1040EZ, line 4; Form 1040NR,

line 37) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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) . . . . . . . . . . . . . . . . . . .

Refund (Form 1040, line 76a; Form 1040A, line 48a; Form 1040EZ, line 13a; Form 1040-SS, Part I, line 13a;

Form 1040NR, line 73a) . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount you owe (Form 1040, line 78; Form 1040A, line 50; Form 1040EZ, line 14; Form 1040NR, line 75)

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, 2016, 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 2016 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2016 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

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Date

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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 2016 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2016 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

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Date

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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 2016 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

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Date

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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 (2016)

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.

What’s New

Beginning in 2017, you can use Form 8879 to

e-file your 2016 Form 1040NR, U.S.

Nonresident Alien Income Tax Return.

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.

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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

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 2016 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.

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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. The acceptable delivery methods

include hand delivery, U.S. mail, private

delivery service, email, Internet website, and

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 2016 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 2016 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.

• You should 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.

• For more information, go to