Form 8879

Form 8879 is the IRS e-file signature authorization by which a taxpayer authorizes an electronic return originator to electronically file the taxpayer's return and, where applicable, to enter a personal identification number as the taxpayer's signature. It is the mechanism that makes electronic filing legally equivalent to a signed paper return, and a variant exists for each return type - 8879-C and 8879-CORP for corporations, 8879-PE for partnerships, 8879-S for S corporations, 8879-F for fiduciary returns.

The compliance sequence is strict and frequently misunderstood. The completed return must be presented to the taxpayer for review before the authorization is signed. The taxpayer signs Form 8879 only after reviewing the return and confirming that the reported amounts are correct. Only then may the preparer transmit. Obtaining a signature on a blank or incomplete authorization, or transmitting before the signed form is in hand, violates the terms of participation in the e-file program and can result in sanctions or removal from the program.

The form is not filed with the IRS. It is retained by the electronic return originator for three years from the return due date or the date the return was filed, whichever is later, and must be produced on request.

Electronic signatures on Form 8879 are permitted, provided the software identifies the signer, records the date and time, and maintains an audit trail - which is why virtually all firms now route authorizations through secure client portals rather than by email or fax.

Because the form gates transmission, it is the most common bottleneck at filing deadlines. Firms with returns complete but authorizations outstanding cannot file, which is why chasing signatures dominates the final days before every deadline.