Federal IRS e-file Signature Authorization for Form 1120S

IRS e-file Signature Authorization for Form 1120S
Form 8879 (Rev. January 2021)
Form

8879

IRS e-file Signature Authorization

(Rev. January 2021)

OMB No. 1545-0074

ERO must obtain and retain completed Form 8879.
▶ Go to www.irs.gov/Form8879 for the latest information.
▶

Department of the Treasury
Internal Revenue Service

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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,

Enter whole dollars only on lines 1 through 5.
Note: Form 1040-SS filers use line 4 only. Leave lines 1, 2, 3, and 5 blank.
1
Adjusted gross income . . . . . . . . . . . . . . .
2
Total tax . . . . . . . . . . . . . . . . . . . .
3
Federal income tax withheld from Form(s) W-2 and Form(s) 1099 . .
4
Amount you want refunded to you
. . . . . . . . . . .
5
Amount you owe . . . . . . . . . . . . . . . . .

Part II

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(Enter year you are authorizing.)

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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 the income tax return (original or amended) I am now authorizing, and to the best of
my knowledge and belief, it is true, correct, and complete. I further declare that the amounts in Part I above are the amounts from the income tax
return (original or amended) I am now authorizing. 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 the income tax return (original or amended) I am now authorizing and, if applicable, my
Electronic Funds Withdrawal Consent.

Taxpayer’s PIN: check one box only
I authorize

to enter or generate my PIN
ERO firm name

signature on the income tax return (original or amended) I am now authorizing.

Enter five digits, but
don’t enter all zeros

as my

I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. 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

to enter or generate my PIN
ERO firm name

as my
Enter five digits, but
don’t enter all zeros

signature on the income tax return (original or amended) I am now authorizing.
I will enter my PIN as my signature on the income tax return (original or amended) I am now authorizing. 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 ▶

Part III

Date ▶

Practitioner PIN Method Returns Only—continue below
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 electronic individual income tax return (original or amended) I am now
authorized to file for tax year indicated above 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 (Rev. 01-2021)

Page 2

Form 8879 (Rev. 01-2021)

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. Form 8879 is used to authorize
the electronic filing (e-file) of original and
amended returns. Use this Form 8879 (Rev.
January 2021) to authorize e-file of your Form
1040, 1040-SR, 1040-NR, 1040-SS, or 1040X, for tax years beginning with 2019.

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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Don’t send this form to the IRS.
The ERO must retain Form 8879.

CAUTION

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.

Not using the Practitioner
PIN method and is
authorized to enter or
generate the taxpayer’s
PIN

Complete Form
8879, Parts I and II.

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.

ERO Responsibilities
The ERO must:
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 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. Provide the taxpayer(s) Form 8879 by
hand delivery, U.S. mail, private delivery
service, email, Internet website, or 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
isn’t 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.
You must receive the completed
and signed Form 8879 from the
taxpayer before the electronic
CAUTION return is transmitted (or released
for transmission).
For additional information, see Pub. 1345.

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Taxpayer Responsibilities
Taxpayers must:
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 refund if it has been at least 72
hours since the 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 refund, do one of the
following.
• Go to www.irs.gov/Refunds.
• 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.