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 return. This form allows taxpayers to e-file their federal tax returns while maintaining compliance with IRS regulations. By signing Form 8879, taxpayers confirm that the information provided in their tax return is accurate and complete, thereby allowing their tax preparer to submit the return electronically on their behalf.

How to use the Form 8879

Using Form 8879 involves a straightforward process. Taxpayers typically receive this form from their tax preparer after completing their tax return. Once the return is finalized, the taxpayer reviews the information for accuracy. After confirming that all details are correct, the taxpayer signs the form, which serves as their electronic signature. This authorization enables the tax preparer to file the return electronically with the IRS. It is essential to keep a copy of the signed form for personal records.

Steps to complete the Form 8879

Completing Form 8879 requires several key steps:

• Obtain the form from your tax preparer or download it from the IRS website.
• Review your completed tax return to ensure all information is accurate.
• Fill in your personal information on the form, including your name, Social Security number, and the tax year.
• Sign and date the form to authorize the e-filing of your tax return.
• Return the signed form to your tax preparer for submission.

Legal use of the Form 8879

Form 8879 is legally binding when signed by the taxpayer. The IRS recognizes electronic signatures as valid, provided they meet specific requirements. The form must be signed by the taxpayer, and the tax preparer must retain a copy of the signed form for their records. Compliance with eSignature laws, such as the Electronic Signatures in Global and National Commerce (ESIGN) Act, ensures that the form’s electronic submission is legally enforceable.

Key elements of the Form 8879

Several key elements make up Form 8879, including:

• Taxpayer Information: This section includes the taxpayer's name, Social Security number, and other identifying details.
• Tax Preparer Information: Details about the tax preparer, including their name and PTIN (Preparer Tax Identification Number).
• Signature Section: The area where the taxpayer signs and dates the form, authorizing the e-filing.
• Return Information: A summary of the tax return being filed, including the total income and refund amount.

Filing Deadlines / Important Dates

Filing deadlines for Form 8879 align with the standard tax return deadlines. Typically, individuals must file their tax returns by April 15 of each year. If this date falls on a weekend or holiday, the deadline is extended to the next business day. It is important for taxpayers to submit Form 8879 promptly to ensure that their tax returns are filed on time and to avoid any potential penalties for late filing.