Form 8879—officially called the IRS e-file Signature Authorization—is basically your electronic signature slip when a tax professional files your return for you.
In simple terms:
It’s the form that says,“Yes, I reviewed this tax return, and I authorize you to file it electronically using my PIN.”
Think of it like signing a permission form—just for your taxes.
Why does Form 8879 exist?
Here’s where it clicks.
When you file taxes electronically through a preparer (like a CPA or tax software), you usually don’t physically sign your Form 1040. That would slow everything down.
So the IRS uses Form 8879 to bridge the gap:
- You review your completed return
- You authorize your preparer (called an ERO)
- They enter your PIN as your official signature
This is known as the Practitioner PIN method.
No Form 8879 = no legal authorization to e-file on your behalf.
What information is included on Form 8879?
While it looks simple, it includes some key summary figures pulled from your tax return:
- Adjusted Gross Income (AGI)
- Total tax
- Federal income tax withheld
- Refund amount or balance due
It also includes:
- Your name and SSN
- Spouse’s info (if filing jointly)
- A declaration that the return is true, correct, and complete
That last part matters—it’s signed under penalties of perjury.
Who signs Form 8879 (and when)?
Short answer: You do.
Longer answer:
- You sign after reviewing your completed return
- Your signature can be:
- Handwritten
- Electronic (typed, PIN, digital signature, etc.)
Once signed:
- The preparer can e-file your return
- Your PIN serves as your official IRS signature
If it’s a joint return?
Both spouses must sign.
Does Form 8879 get sent to the IRS?
Here’s a common misconception—it usually does NOT get sent in.
Instead:
- The tax preparer must keep it on file
- It must be retained for at least 3 years in case the IRS asks for it
So it’s more like a compliance document, not a submission form.
When is Form 8879 required?
You’ll use Form 8879 when:
You’re e-filing through a tax preparer
The preparer uses the Practitioner PIN method
You authorize them to sign electronically on your behalf
If you file yourself (DIY software), you typically don’t use it—you just sign electronically directly.
How is Form 8879 different from Form 8878?
This trips people up all the time.
- Form 8879 → tax return (Form 1040)
- Form 8878 → filing extension (Form 4868)
Same concept—different documents.
Bottom line
Form 8879 is your
“I approve this return—go ahead and e-file it for me” document.
It doesn’t calculate taxes. It doesn’t change your refund.
But without it?
Your tax preparer legally can’t hit Submit.