2014-2025 Form

What is the Form 8879

The Form 8879, also known as the IRS e-file Signature Authorization, is a crucial document used by taxpayers in the United States to authorize an electronic filing of their tax returns. This form allows taxpayers to sign their returns electronically, streamlining the filing process. By completing this form, taxpayers provide their consent for the electronic submission of their tax information, which is especially useful for those who work with tax professionals. The Form 8879 ensures that the IRS receives the necessary authorization to process the e-filed return securely.

How to use the Form 8879

Using the Form 8879 involves a straightforward process. First, taxpayers must fill out the required information, including their name, Social Security number, and details about their tax return. Once completed, the taxpayer or their tax preparer must sign the form electronically. This signature serves as an official authorization for the IRS to accept the e-filed return. It is important to ensure that all information is accurate and complete before submission, as any discrepancies can lead to complications with the IRS.

Steps to complete the Form 8879

Completing the Form 8879 requires several key steps:

• Gather necessary documents, including your tax return and personal identification.
• Fill in your name, Social Security number, and tax year on the form.
• Provide the tax preparer's information if applicable.
• Review all entries for accuracy.
• Sign the form electronically to authorize the e-filing.
• Submit the completed form to your tax preparer or file it as required.

Legal use of the Form 8879

The legal use of the Form 8879 is governed by regulations set forth by the IRS. To be considered valid, the form must be signed by the taxpayer and must accurately reflect the details of the tax return being filed. The electronic signature provided on the form is legally binding and must comply with the Electronic Signatures in Global and National Commerce Act (ESIGN) and the Uniform Electronic Transactions Act (UETA). This ensures that the electronic filing process is secure and recognized by the IRS.

Filing Deadlines / Important Dates

Filing deadlines for the Form 8879 align with the overall tax filing deadlines set by the IRS. Typically, individual tax returns are due on April 15 of each year. If this date falls on a weekend or holiday, the deadline may be extended. Taxpayers should ensure that their Form 8879 is completed and submitted in a timely manner to avoid penalties. Additionally, if an extension is filed, the deadline for submitting the Form 8879 may also be extended, but it is crucial to check the specific guidelines for each tax year.

IRS Guidelines

The IRS provides specific guidelines for the completion and submission of the Form 8879. These guidelines outline the necessary information required on the form, the process for electronic signatures, and the importance of maintaining accurate records. Taxpayers are encouraged to refer to the official IRS instructions for the Form 8879 to ensure compliance with all regulations. Following these guidelines helps to facilitate a smooth filing process and reduces the risk of errors that could lead to delays or issues with the IRS.