Form 8879 is the declaration and signature authorization that lets a taxpayer approve an individual income tax return being e-filed by an electronic return originator (ERO). The ERO must receive the completed, signed form before transmitting or releasing the return, and the ERO retains it rather than sending it to the IRS. Which parts you complete depends on the PIN method in use and who enters the taxpayer's PIN.
Form 8879 is an IRS e-file signature authorization form for Form 1040, 1040-SR, 1040-NR, 1040-SS and 1040-X returns. Its official text is available at IRS Form 8879 and instructions.
When Form 8879 is actually required
Form 8879 is not used for every e-filed individual return. You complete it in two situations: when the return is filed using the Practitioner PIN method, or when the taxpayer authorizes the ERO to enter or generate the taxpayer's PIN. If the ERO is not using the Practitioner PIN method and the taxpayer enters their own PIN, Form 8879 is not completed.
Official completion chart
| PIN Method | Who Enters PIN | Required Parts |
|---|---|---|
| Outside Practitioner PIN | Taxpayer | None (do not complete Form 8879) |
| Outside Practitioner PIN | Authorized ERO | I and II |
| Practitioner PIN | Authorized ERO | I, II, and III |
| Practitioner PIN | Taxpayer | I, II, and III |
Part III is completed only when the return is filed using the Practitioner PIN method. Part I is completed from the amounts on the taxpayer's return (zeros may be entered when appropriate); Form 1040-SS filers use line 4 only and leave lines 1, 2, 3 and 5 blank.
ERO and taxpayer responsibilities
The ERO enters the taxpayer's name and social security number, completes Part I, enters or generates the PIN only if the taxpayer has authorized it, and places the ERO firm name (not the individual preparer's name) on the Part II authorization line when the ERO is authorized to enter the taxpayer's PIN. The form is delivered to the taxpayer by hand delivery, U.S. mail, private delivery service, email, Internet website or fax.
Taxpayers verify the accuracy of the prepared return, including direct deposit information, check the appropriate Part II box, indicate or verify a five-digit PIN other than all zeros, sign and date the form, and return it. The return is not transmitted until the signed Form 8879 reaches the ERO.
Spouses and PIN entry
For a married filing jointly return, it is acceptable for one spouse to authorize the ERO to enter that spouse's PIN while the other spouse enters their own PIN. It is not acceptable for a taxpayer to select or enter the PIN of an absent spouse. That restriction addresses the absent spouse specifically; it does not prevent a properly authorized ERO from entering a PIN the taxpayer has expressly authorized the ERO to enter.
Handwritten and electronic signatures
A handwritten signature remains available; electronic signing is not compulsory. Handwritten forms may be returned to the ERO in person or by mail, private delivery, fax, email or through an Internet website. Note that returning a handwritten form by email or fax is not by itself a remote electronic-signature transaction as defined in the IRS e-file signature authorization FAQ.
When taxpayers use the e-signature option, the ERO must use software that provides identity verification and can record the taxpayer's name, social security number, address and date of birth. Per the IRS FAQ on e-file signature authorization, the software records the digital image of the signed form, the date and time of signature, the results of the identity verification check, and the signature method used, plus the taxpayer's IP address and login identification for remote transactions.
The FAQ lists several signature-capture methods, including a handwritten signature on a pad, a stylus or display-screen mark, a digitized image of a handwritten signature, a typed name, a shared secret such as a PIN or password, a digital signature, or a graphic mark. A typed name is therefore an IRS-listed method within the FAQ's broader verification and recordkeeping conditions — it is neither categorically forbidden nor sufficient on its own. For detailed identity-verification situations, including what happens when a taxpayer cannot complete the check, consult the current FAQ and Pub. 1345.
Retention and the IRS copy
Do not send Form 8879 to the IRS unless requested. Retain the completed form for three years from the return due date or the IRS received date, whichever is later. Electronic retention may follow the recordkeeping guidelines in Rev. Proc. 97-22. Electronic signature records must be stored in a secure, access-controlled, and tamper-proof environment, and EROs must be able to reproduce legible hard copies. IRS e-file signature FAQ If the taxpayer requests it, provide a copy of the signed Form 8879. Separately, provide a corrected copy if changes are made to the return. IRS Form 8879 instructions Form 8879 is not representative authority and does not confer an EFIN or reporting-agent status; for authority questions, see Form 8821 vs. Form 2848.
Optional firm controls
The following are optional practice suggestions, not IRS requirements:
- A file-naming convention and a named internal owner for each 8879.
- A pre-transmission review checklist confirming the PIN box, firm name, signature, date and Part I amounts.
- A firm-level log of when the signed form was received and where it is stored.
Pair this with the intake documents you already collect in the tax organizer checklist, and confirm provider approval status before firm-wide rollout — see EFIN application and the guides hub.
Checklist
- Confirm the PIN method and who enters the PIN; then use the chart above.
- Complete Part I from the return amounts; adjust lines for 1040-SS.
- Enter the ERO firm name on the authorization line when entering a PIN.
- Have the taxpayer review the return, including direct deposit details.
- Obtain the completed and signed form before any transmission release.
- Retain the form per the three-year rule; do not mail it to the IRS unless the IRS requests it.
- Provide a copy of the signed form to the taxpayer on request; provide a corrected copy if the return is changed.
Frequently asked questions
Do I have to send Form 8879 to the IRS? No. The ERO retains it and supplies it only if the IRS requests it.
Must every e-filed individual return have a Form 8879? No. Apply the completion chart: it is not completed when the Practitioner PIN method is not used and the taxpayer enters their own PIN.
Is a typed name a valid signature method? It is one of the methods listed in the IRS FAQ, subject to the surrounding identity-verification and recordkeeping requirements. See the current FAQ for detail.
Can the ERO enter a spouse's PIN? Only where the spouse has authorized it. It is not acceptable for a taxpayer to select or enter an absent spouse's PIN.
Next step
As a firm practice, consider an internal file check: confirm the PIN method used, verify signed authorization was received before transmission, and confirm the signed record is retrievable. Identify a follow-up owner if a gap exists.
For tax firms
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