What does form 8879 mean?
declaration document and signature authorization
Form 8879 is the declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO). Complete this form when: The Practitioner PIN method is used.
What is a 8879 used for?
Form 8879 is used to authorize the electronic filing (e-file) of original and amended returns. Use this Form 8879 (Rev. January 2021) to authorize e-file of your Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1040- X, for tax years beginning with 2019.
Can 8879 be electronically signed?
Taxpayers, who currently use Forms 8878 or 8879 to sign electronic Forms 1040 federal tax returns or filing extensions, can use an e-signature to sign and electronically submit these forms to their Electronic Return Originator (ERO).
Will the IRS accept a scanned signature?
The IRS doesn’t specify what technology a taxpayer must use to capture an electronic signature. The IRS will accept images of signatures (scanned or photographed) including common file types supported by Microsoft 365 such as tiff, jpg, jpeg, pdf, Microsoft Office suite or Zip.
Who is the ERO on a tax return?
Electronic Return Originator
Definition. The Electronic Return Originator (ERO) is the Authorized IRS e-file Provider who originates the electronic submission of a return to the IRS.
Does IRS accept 1040 scanned signatures?
The IRS announced on Aug. 28, 2020, that it will temporarily accept electronic or digital signatures (collectively, e-signatures) for certain tax forms that must be filed or maintained in paper form.
What do you need to know about form 8879?
The Form 8879 contains a taxpayer declaration that the taxpayer must sign and date, stating that he or she has reviewed the tax return and has ensured the tax return information of the Form 8879 matches the information on the return.
When to use Practitioner PIN on IRS Form 8879?
Complete this form when: The Practitioner PIN method is used. The taxpayer authorizes the ERO to enter or generate the taxpayer’s personal identification number (PIN) on his or her e-filed individual income tax return. Publication 4164, Modernized e-FIle (MeF) Guide for Software Developers and Transmitters PDF
Can a CPA sign a form 8879 for someone else?
CPAs may be questioned as to who can sign an authorization, so they should be aware of some special cases in which a taxpayer can sign Form 8879 for someone else. If the taxpayer is deceased, the Form 8879 can be signed by the executor or administrator of the decedent’s estate.
Is the associate form 9325 attached to form 8879?
associate Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically, with Form 8879 after filing. If Form 9325 is used to provide the SID, it isn’t required to be physically attached to Form 8879. However, it must be kept in accordance with published retention requirements for Form 8879.
