2015-2025 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 the electronic filing of their tax returns. This form serves as a signature substitute, allowing taxpayers to electronically sign their returns without needing to submit a physical signature. It is particularly important for tax preparers who file returns on behalf of clients, ensuring that the e-filing process complies with IRS regulations.

How to use the 8879 Form

Using the 8879 Form involves several straightforward steps. First, taxpayers must complete their tax returns, either through tax preparation software or with the assistance of a tax professional. Once the return is prepared, the taxpayer reviews the information for accuracy. After confirming the details, the taxpayer or their representative fills out the 8879 Form, providing necessary information such as the taxpayer's name, Social Security number, and the amount of the refund or balance due. Finally, the taxpayer must sign the form electronically, which then allows the tax preparer to file the return electronically with the IRS.

Steps to complete the 8879 Form

Completing the 8879 Form requires careful attention to detail. Here are the key steps:

• Gather all necessary tax documents, including W-2s, 1099s, and any other relevant income statements.
• Prepare your tax return using your chosen method, whether it be tax software or a tax professional.
• Review your tax return to ensure all information is accurate and complete.
• Fill out the 8879 Form, ensuring that you provide all required information, including your name, Social Security number, and the tax year.
• Sign the form electronically to authorize the e-filing of your tax return.
• Submit the 8879 Form to your tax preparer, who will then file your return electronically with the IRS.

Legal use of the 8879 Form

The legal validity of the 8879 Form hinges on compliance with IRS regulations regarding electronic signatures. The form must be signed by the taxpayer to authorize the e-filing of their tax return. This electronic signature is considered legally binding, provided that the taxpayer has consented to use electronic filing methods. It is essential for both taxpayers and tax preparers to understand the legal implications of using this form, as improper use may lead to penalties or delays in processing tax returns.

Filing Deadlines / Important Dates

Filing deadlines for the 8879 Form align with the overall tax filing deadlines in the United States. Typically, individual tax returns are due by April 15 of each year. If this date falls on a weekend or holiday, the deadline may be extended to the next business day. Taxpayers should ensure that their 8879 Form is completed and submitted to their tax preparer before this deadline to avoid any late filing penalties. Additionally, if taxpayers apply for an extension, they must still file the 8879 Form by the extended deadline to authorize e-filing.

Who Issues the Form

The 8879 Form is issued by the Internal Revenue Service (IRS), which is the federal agency responsible for tax collection and tax law enforcement in the United States. Taxpayers can obtain the form directly from the IRS website or through tax preparation software that includes the form as part of the e-filing process. It is important to ensure that you are using the most current version of the form, as updates may occur to reflect changes in tax laws or filing procedures.