2013-2025 Form

What is the 8879 Form

The 8879 Form, officially known as the IRS e-file Signature Authorization, is a crucial document used by taxpayers in the United States to authorize an electronic return. This form serves as a signature for e-filing, allowing taxpayers to sign their tax returns electronically without the need for physical signatures. It is particularly beneficial for individuals who file their taxes through tax preparation software or professional services. The 8879 Form ensures that the taxpayer's consent is documented, facilitating a smoother e-filing process.

How to use the 8879 Form

Using the 8879 Form involves several straightforward steps. First, taxpayers must complete their tax return using an e-filing software or through a tax professional. Once the return is prepared, the taxpayer will receive the 8879 Form to review. They should verify that all information is accurate and matches the details on their tax return. After confirming the accuracy, the taxpayer can sign the form electronically. This signature authorizes the e-filing of their tax return, allowing the tax preparer to submit it directly to the IRS on their behalf.

Steps to complete the 8879 Form

Completing the 8879 Form requires careful attention to detail. Follow these steps for accurate completion:

• Begin by entering your name, Social Security number, and the tax year.
• Provide the name and identification number of the tax preparer if applicable.
• Review the tax return information to ensure it aligns with the details on the 8879 Form.
• Sign and date the form electronically to authorize the e-filing process.
• Retain a copy of the signed form for your records.

Legal use of the 8879 Form

The legal use of the 8879 Form is governed by IRS regulations that recognize electronic signatures as valid under the Electronic Signatures in Global and National Commerce (ESIGN) Act. To ensure compliance, it is essential that the form is filled out correctly and signed by the taxpayer. The 8879 Form must be retained by the tax preparer for a specific period, as it serves as proof of consent for e-filing. This legal framework helps protect both the taxpayer and the tax preparer during the e-filing process.

IRS Guidelines

The IRS provides specific guidelines regarding the use of the 8879 Form. Taxpayers should ensure that they are using the most current version of the form, as updates may occur. The IRS requires that the form be signed before the tax return is submitted electronically. Additionally, taxpayers should be aware of the retention requirements, which stipulate that the signed form must be kept for at least three years from the date of filing. Familiarity with these guidelines can help prevent issues during the e-filing process.

Form Submission Methods

The 8879 Form can be submitted in conjunction with the e-filing of your tax return. While the form itself does not need to be mailed to the IRS, it must be retained by the tax preparer or the taxpayer for record-keeping purposes. In cases where a taxpayer chooses to file a paper return, the 8879 Form is not applicable. It is important to follow the submission methods outlined by the IRS to ensure compliance and avoid potential penalties.