2011-2025 Form

What is the Form 8879

The Form 8879, also known as the IRS e-file Signature Authorization, is a crucial document for taxpayers who choose to file their federal tax returns electronically. This form serves as an authorization for the e-filing of a tax return, allowing the tax preparer to submit the return on behalf of the taxpayer. It is particularly important for individuals who have their taxes prepared by a professional and wish to ensure that their electronic submission is valid and legally binding.

How to use the Form 8879

To use the Form 8879 effectively, taxpayers must first complete their tax return with the assistance of a tax preparer or tax software. Once the return is ready for submission, the taxpayer must review the information for accuracy. After confirming that all details are correct, the taxpayer signs the Form 8879, which grants permission for the preparer to file the return electronically. This form must be retained by the tax preparer for three years after the return is filed.

Steps to complete the Form 8879

Completing the Form 8879 involves several straightforward steps:

• Fill in the taxpayer's name, Social Security number, and address.
• Provide the tax preparer's information, including their name and Preparer Tax Identification Number (PTIN).
• Review the tax return details to ensure accuracy.
• Sign and date the form to authorize the electronic filing.
• Ensure that the tax preparer retains the signed form for their records.

Legal use of the Form 8879

The legal use of the Form 8879 is governed by IRS regulations regarding electronic signatures. When signed by the taxpayer, the form acts as a legal signature for the electronic submission of the tax return. It is essential that the form is completed accurately and signed by the taxpayer to maintain its validity. The IRS recognizes the electronic signature as equivalent to a handwritten signature, provided that all necessary conditions are met.

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 submit their federal 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. Taxpayers should ensure that the Form 8879 is signed and submitted in conjunction with their tax return to avoid any delays or penalties.

Penalties for Non-Compliance

Failure to comply with the requirements associated with the Form 8879 can result in significant penalties. If a taxpayer does not sign the form or if the form is not retained by the preparer, the IRS may reject the electronic filing. Additionally, late filing or failure to file a tax return can lead to penalties based on the amount owed. It is crucial for taxpayers to understand these implications and ensure that all forms are completed and submitted correctly.