IRS Form 8879

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IRS Form 8879

Taxpayers in the US who file taxes by themselves or contact professional firms or individuals for these purposes know how vital it is to know about filing e-forms devoted to tax returns. Without such a document, you cannot get this return, so don’t hesitate to learn more about it as soon as you can.

Form 8879 is one of two signing forms used for individual income tax returns. This electronic declaration with signed verification is created by software that utilizes the PIN invented by a person and returns filed by an ERO. They store the Form and send it to the US Internal Revenue Service only if it is requested.

Who should use the Form, and when

Usually, business taxpayers are required to fill out Form 8879, and in most cases, ERO helps its clients with completing it. There are some differences in the filling out of this form procedure. For instance, you do not need to design the Form if the tax preparer is not authorized with the client’s Practitioner PIN method. Also, take into account that the way how you should complete the paper depends on the current conditions and may vary as well.

Thus, if the ERO is empowered to fill in or create your personal identification number and isn’t applying the Practitioner PIN method simultaneously, fill out only the first and the second parts of the Form. Also, there are two situations when you need to complete all three sections of the form:

  • If the electronic return originator is applying the Practitioner PIN method and is allowed to generate or fill in the person’s PIN.
  • If the client writes their PIN.

Form 8879 is the electronic declaration for an e-filed tax return completed by the tax preparer. Hence, if you decide for any reason not to fill out this return form, your tax preparer can not file your return, and you will not manage to earn tax returns at all. This Form can also be used as a confirmation that your tax papers are updated in the chance of an audit.

What is the taxpayer responsible for?

Each of the participants has their own duties when filling the tax form. So, here is the detailed manual for individuals who aim to receive tax return:

1. First of all, check that all the data related to your income tax return is correct. Do not forget to confirm information about the direct deposit as well. You don’t want to repeat this procedure because of one small mistake or missing, so be attentive.

2. Find the box in the second part of the Form and confirm you allow the tax preparer to generate your PIN or mark another box if you want to fill it yourself. These boxes are very small, and it’s easy to miss them accidentally, and that is why I recommend you to be focused once again.

1 and 2 check the boxes filling out form 8879

3. You should indicate the PIN when authorizing the ERO to create or fill it in. Keep in mind that there must be five digits other than all zeros in this number.

4. Put your signature at the end of the Form by hand (on the printed paper) or sign electronically if your device allows you. Besides, ensure that there is a current date next to your signature on the paper.

3 and 4 indicate pin and put signature filling out form 8879

5. Send the document back to the preparer by hand delivery, email, fax, or any other method. Your Form 8879 will be delivered to the IRS only after your EGO gets the signed form from you. You, as a taxpayer, should be provided with a copy of the Form at the request.

You better keep the completed Form for several years to confirm your signature. It relates not only to the electronic Forms but to the printed ones as well – EROs that help you to complete the Form also keep a confirmation pape.

Other IRS Forms

If the information on this page isn’t what you’re looking for, go through some other IRS forms to see if there’s anything that fits your needs.

Who is ERO?

Electronic Return Originator plays a significant role in the electronic signature procedure. It is an individual who is authorized by the IRS to prepare, develop, store and send tax return information of taxpayers or companies to the Internal Revenue Service in electronic form. Electronic Return Originator provides its clients with specific services such as collecting or preparing such information, and this professional aid may require some payment.

The sooner you start tax processes, the lower level of stress you will get during the procedures, as you will not worry about the deadlines. Also, taxpayers have an option to request that the tax accountant send you Form 8879 electronically to ensure that you will be able to sign it and the return will be submitted promptly.

What is the ERO responsible for in Form 8879 completing the process?

The Form is divided into three parts devoted to different aspects. The first part requires Tax Return Information and includes completing the adjusted gross income, the total tax, refund, and amount owed. In the second part, you can find the lines for Taxpayer Declaration and Signature Authorization. It also includes the individual’s signature and personal identification number, EGO entity’s name and signature, and refund. Then you should choose the PIN method, confirm the PIN, and put your signatures at the end of the page. You need to make sure that all parts of Form 8879 are completed and dated before you put your signature on the bottom. Now let’s move to the completing process itself.

Here are the step-by-step guidelines for the electronic return originator:

1. Firstly, EGO has to fill out the name and SSN of the client in the empty fields at the beginning of the Form. If the person is married, then you need to provide the same data about the spouse and write it on line number 3.

step 1 fill out the name and ssn of the client filling out form 8879

2. Rewrite the information from the taxpayer’s tax return to the first section. Filling this form in 2021, you should also enter the year that you are authorizing on the first line (previously, 2019 was automatically written there). Be careful and note that those who are using Form 1040-SS should enter the fourth line only and leave the other ones blank.

step 2 rewrite the information from the taxpayer’s tax return filling out form 8879

3. The next part is devoted to the taxpayer’s PIN, which the electronic return originator has to enter or generate in the special boxes.

step 3 taxpayer’s pin filling out form 8879

4. Complete the name of the ERO firm on the line, keeping in mind that it cannot match the name of the taxpayer. This is accurate in the situations when this firm is authorized to fill out the client’s personal identification number into the Form.

step 4 complete the name of the ero firm filling out form 8879

5. Then you must deliver the document to the taxpayer personally or via email, fax, private delivery service, etc.