8879 IRS e-file Signature Authorization

1

Tax Year 2007 Work Request Notification

Form 8879, IRS e-file Signature Authorization
To:

Symbols:

1. Scanned by:

SE:W:CAR:MP:T: I :

2. Section Chief:

Randall Swanson

SE:W:CAR:MP:T: I :

3. Reviewer:

Mark Stilwell

SE:W:CAR:MP:T: I :R

4. Review Chief:

Marilyn Ward

SE:W:CAR:MP:T: I :R

5. Branch Chief:

SE:W:CAR:MP:T: I

6. Senior Technical Advisor: Bob Erickson

SE:W:CAR:MP:T

Agreed:

Date:

✔
✔

082107

have reviewed this document
Marilyn Ward I2007.08.22
12:44:57 -04'00'

Digitally signed by recipients, user mailboxes,
raeric00
DN: o=internal revenue service, ou=washington dc,
cn=recipients, cn=user mailboxes, cn=raeric00
Date: 2007.09.04 16:41:50 -04'00'

✔

7. *TPCC Circulations Email sent to Distribution List by: Diane K. Creed
8. Initiator (Tax Law Specialist): Shirley White

SE:W:CAR:MP:T: I :

082107

09/07/2007

Completed:

Attached is a marked up draft that can be used to develop any necessary Work Requests for
the 2008 processing year. The major changes are as follows:

Form 1040-SS will be electronically filed for refunds (due to additional child tax credit only) in 2008
requiring the following line change on page 1,
Part 1:
• Line 4, insert “Form 1040-SS, Part I, line 12a” in parentheses.
On page 2, 1st column, a second sentence will be added to instruction 2.
“Form 1040-SS filers leave lines 1-3 and line 5 blank.”

This Notification is for changes due to:
Legislation or Chief Counsel guidance:
✔

A Program change initiated by: MITS
We do not anticipate the need for any further changes that would require a Work Request.

✔

We may need to make further changes that would require a Work Request.

If you have any questions, please contact the TLS shown below, or the reviewer on line 3 (above).
From:

Shirley A.E.White
SE:W:CAR:MP:T: I :

Signed:
03NBB

Digitally signed by 03NBB
DN: cn=03NBB, email=Shirley.
[email protected]
Date: 2007.08.20 12:37:56
-04'00'

Date:
8/20/2007

Email:
[email protected]
Room:
6230

Phone Number:
(202) 622-3147
Fax Number:
(202) 927-6234
Rev. 09/28/2006

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transmitted all R
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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8879, PAGE 1 OF 2
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Date

Action

Date

Signature

O.K. to print
Revised proofs
requested

; Form 1040-SS, Part I, line 12a

Form

8879

©

Department of the Treasury
Internal Revenue Service

©

Declaration Control Number (DCN)
Taxpayer’s name

1
2
3
4
5

©

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2007

Do not send to the IRS. This is not a tax return.
Keep this form for your records. See instructions.

Social security number

Spouse’s name

Part I

OMB No. 1545-0074

IRS e-file Signature Authorization

Spouse’s social security number

Tax Return Information—Tax Year Ending December 31, 2007 (Whole Dollars Only)

1
2
3
4
5

Adjusted gross income (Form 1040, line 38; Form 1040A, line 22; Form 1040EZ, line 4)
Total tax (Form 1040, line 63; Form 1040A, line 37; Form 1040EZ, line 10)
Federal income tax withheld (Form 1040, line 64; Form 1040A, line 38; Form 1040EZ, line 7)
Refund (Form 1040, line 74a; Form 1040A, line 44a; Form 1040EZ, line 11a)
Amount you owe (Form 1040, line 76; Form 1040A, line 46; Form 1040EZ, line 12)

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, 2007, 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 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) an indication of any refund offset, (c) the reason for any delay in processing the return or refund, and (d) 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. I further understand that this authorization may apply to future Federal tax payments that I direct to be debited through the
Electronic Federal Tax Payment System (EFTPS). In order for me to initiate future payments, I request that the IRS send me a personal identification number
(PIN) to access EFTPS. 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 a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 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

to enter or generate my PIN
ERO firm name

do not enter all zeros

as my signature on my tax year 2007 electronically filed income tax return.
I will enter my PIN as my signature on my tax year 2007 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

to enter or generate my PIN
ERO firm name

do not enter all zeros

as my signature on my tax year 2007 electronically filed income tax return.
I will enter my PIN as my signature on my tax year 2007 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.
do not enter all zeros

I certify that the above numeric entry is my PIN, which is my signature for the tax year 2007 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 Publication 1345, Handbook for
Authorized IRS e-file Providers of Individual Income Tax Returns.
ERO’s signature

©

Date

©

ERO Must Retain This Form — See Instructions
Do Not Submit This Form to the IRS Unless Requested To Do So
For Privacy Act and Paperwork Reduction Act Notice, see back of form.

Cat. No. 32778X

Form

8879

(2007)

5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8879, PAGE 2 OF 2
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8879 (2007)

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Purpose of Form

Taxpayer Responsibilities

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 their
individual e-filed income tax return.

Taxpayers have the following responsibilities:
(a) to verify the accuracy of the prepared
income tax return, including direct deposit
information, (b) to check the appropriate box in
Part II to authorize the ERO to enter or
generate their PIN or to do it themselves, (c) to
indicate or verify their PIN when authorizing the
ERO to enter or generate it (the PIN must be
five numbers other than all zeros), (d) to sign
and date Form 8879, and (e) to return the
completed Form 8879 to the ERO by hand
delivery, U.S. mail, private delivery service, or
fax. Your return will not be transmitted to the
IRS until the ERO receives your signed Form
8879.

Do not 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
Using the Practitioner PIN
method and is authorized
to enter or generate the
taxpayer’s PIN

Do not complete
Form 8879.

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.

Complete Form 8879,
Parts I, II, and III.

ERO Responsibilities
The ERO will:
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 2007 tax return. Form 1040-SS filers leave
lines 1 - 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 (1) through (4), give the
taxpayer Form 8879 for completion and
review. This can be done in person or by
using the U.S. mail, a private delivery service,
email, or an Internet website.
6. Enter the 14-digit Declaration Control
Number (DCN) assigned to the tax return,
after the taxpayer completes Part II. See Part
I of Pub. 1346, Electronic Return File
Specifications and Record Layouts for
Individual Income Tax Returns. Pub. 1346 is
available on the Internet at www.irs.gov.
You must receive the completed
and signed Form 8879 from the
taxpayer before the electronic
CAUTION return is transmitted (or released
for transmission).

2

Refund information. You can check on the
status of your 2007 refund if it has been at
least 3 weeks from the date your return was
filed. To check the status of your 2007
refund, do one of the following.
● Go to www.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
● Do not 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). For additional guidance, see Pub.
1345, Handbook for Authorized IRS e-file
Providers of Individual Income Tax Returns.
● Complete Part III only if you are filing the
return using the Practitioner PIN method. You
are not 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 are not 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. Do not 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 is not
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. Beginning in 2008,
Form 8453, U.S. Individual Income Tax
Transmittal for an e-file Return is only used
for transmitting documents to the IRS that
cannot be electronically filed. Form 8453
cannot be used as a signature document.

● 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).
● For more information, see Pub. 1345 and
Pub. 1345A, Filing Season Supplement for
Authorized IRS e-file Providers. Also, go to
www.irs.gov/efile and select e-file For Tax
Professionals.

Privacy Act and Paperwork Reduction Act
Notice. We ask for this information to carry
out the Internal Revenue laws of the United
States. Section 6061(a) of the Internal
Revenue Code requires taxpayers to sign
their tax returns. Section 6061(b) permits the
IRS to accept electronic signatures under
certain circumstances. Section 6109 requires
you to provide your social security number.
This form is to permit you to use a personal
identification number (PIN) as your signature
which will be your electronic signature for
your individual income tax return, and for you
to authorize an electronic return originator
(ERO) to enter or generate the PIN on your
behalf. You are not required to authorize your
ERO to enter your PIN on your behalf; you
may personally enter your PIN at the time of
transmission. Routine uses of this information
include giving it to the Department of Justice
for use in civil and criminal litigation, and to
cities, states, and the District of Columbia for
use in administering their tax laws. We may
also disclose this information to other
countries under a tax treaty, to federal and
state agencies to enforce federal nontax
criminal laws, or to federal law enforcement
and intelligence agencies to combat
terrorism. Providing false or fraudulent
information may subject you to penalties.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB control
number. Books or records relating to a form
or its instructions must be retained as long as
their contents may become material in the
administration of any Internal Revenue law.
Generally, tax returns and return information
are confidential, as required by Internal
Revenue Code section 6103.
The average time and expenses required to
complete and file this form will vary
depending on individual circumstances. For
the estimated averages, see the instructions
for your income tax return.
If you have suggestions for making this
form simpler, we would be happy to hear
from you. See the instructions for your
income tax return.

Printed on recycled paper