Form 8879 IRS e-file Signature Authorization

Form

8879

OMB No. 1545-0074

IRS e-file Signature Authorization

2011

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

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Department of the Treasury
Internal Revenue Service

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Declaration Control Number (DCN)
Taxpayer’s name

Social security number

Spouse’s name

Spouse’s social security number

Part I
1
2
3
4
5

Tax Return Information—Tax Year Ending December 31, 2011 (Whole Dollars Only)

Adjusted gross income (Form 1040, line 38; Form 1040A, line 22; Form 1040EZ, line 4) . . . .
Total tax (Form 1040, line 61; Form 1040A, line 35; Form 1040EZ, line 10)
. . . . . . . .
Federal income tax withheld (Form 1040, line 62; Form 1040A, line 36; Form 1040EZ, line 7) . .
Refund (Form 1040, line 74a; Form 1040A, line 43a; Form 1040EZ, line 11; Form 1040-SS, Part I, line 12a)
Amount you owe (Form 1040, line 76; Form 1040A, line 45; Form 1040EZ, line 12) . . . . . .

Part II

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1
2
3
4
5

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, 2011, 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) 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. 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). I
authorize EFTPS to issue 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 request that my PIN be mailed to me, or 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

to enter or generate my PIN
ERO firm name

Enter five numbers, but
do not enter all zeros

as my signature on my tax year 2011 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2011 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.
Date ▶

Your signature ▶
Spouse’s PIN: check one box only
I authorize

to enter or generate my PIN
ERO firm name

Enter five numbers, but
do not enter all zeros

as my signature on my tax year 2011 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2011 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.
Date ▶

Spouse’s signature ▶

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 2011 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 Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 32778X

Form 8879 (2011)

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Form 8879 (2011)

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.
Do not send this form to the IRS.
The ERO must retain Form 8879.

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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

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

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

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 2011 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. This can be done in
person or by using the U.S. mail, a private
delivery service, fax, 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 for Individual Income Tax
Returns. Pub. 1346 is available on IRS.gov.

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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).

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 their
PIN or to do it themselves.
3. Indicate or verify their PIN when
authorizing the ERO to enter or generate it
(the PIN must be five numbers other than all
zeros).
4. Sign and date Form 8879.
5. Return the completed Form 8879 to the
ERO in person, or by U.S. mail, private
delivery service, fax, email, or an Internet
website.
Your return will not be transmitted to the
IRS until the ERO receives your signed Form
8879.
Refund information. You can check on the
status of your 2011 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 2011 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
• 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 the date the IRS received the return,
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.
• 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, see Pub. 1345. Also,
go to www.irs.gov/efile.