2017-2025 Form

What is the Form 8879

The Form 8879, officially known as the IRS e-file Signature Authorization, is a crucial document used by taxpayers in the United States to authorize the electronic filing of their tax returns. This form serves as a signature substitute, allowing taxpayers to provide their consent for electronic submission without the need for a physical signature on the tax return. It is primarily used by tax professionals who file returns on behalf of their clients, ensuring that the process remains secure and compliant with IRS regulations.

How to use the Form 8879

To use the Form 8879 effectively, taxpayers must first ensure they have completed their tax return. Once the return is prepared, the taxpayer and their tax professional will review the information for accuracy. The taxpayer must then sign the Form 8879, which can be done electronically using a secure e-signature service. After signing, the tax professional can file the return electronically with the IRS, using the authorization provided by the Form 8879. It is important to keep a copy of the signed form for personal records.

Steps to complete the Form 8879

Completing the Form 8879 involves several key steps:

• Gather necessary information, including the taxpayer's name, Social Security number, and the tax return details.
• Ensure the tax return is fully prepared and reviewed for accuracy.
• Sign the Form 8879 electronically or manually, depending on the method used.
• Provide the signed form to the tax professional for electronic filing.
• Retain a copy of the signed form for your records.

Legal use of the Form 8879

The legal use of the Form 8879 is governed by IRS regulations. It is essential that the form is filled out accurately and signed by the taxpayer before any electronic filing occurs. The IRS accepts the e-signature as a valid form of consent, provided that the e-signature service used complies with IRS standards for security and authenticity. Failing to adhere to these guidelines may result in penalties or delays in processing the tax return.

Filing Deadlines / Important Dates

Filing deadlines for the Form 8879 align with the general tax filing deadlines set by the IRS. Typically, individual taxpayers must file their federal tax returns by April 15. If this date falls on a weekend or holiday, the deadline may be extended. It is crucial for taxpayers to ensure that the Form 8879 is signed and submitted in conjunction with their tax return by these deadlines to avoid any late filing penalties.

Form Submission Methods (Online / Mail / In-Person)

The Form 8879 can be submitted electronically alongside the tax return when filed online. Taxpayers should ensure that their tax professional uses a secure e-filing system that accepts the form. While the form itself is not typically mailed or submitted in person, it is important to retain a signed copy for personal records. Taxpayers should confirm with their tax professional about the specific submission methods available for their situation.