8879 Form 2022 Printable, Fillable PDF – For the most up-to-date information on events relating to 8879 Form and its instructions, such as laws adopted after they were released.
The Purpose Of The Form
In the case of an electronic return submitted by an electronic return originator, 8879 Form serves as a declaration document as well as a signing permission (ERO). When the Practitioner PIN method is utilized, or when the taxpayer permits the ERO to input or create the taxpayer’s personal identification number (PIN) on his or her e-filed individual income tax return, 8879 Form must be completed.
Caution: Please do not transmit this form to the Internal Revenue Service. 8879 Form must be kept on file with the ERO.
Responsibilities Of The ERO
The following actions will be taken by the ERO.
- Enter the name(s) and social security number(s) of the taxpayer(s) who will be filing the return at the top of the form.
- Use the amounts (and 0s where applicable) from the taxpayer’s 2014 tax return to complete Part I of the return. Lines 1 through 3 and line 5 of the Form 1040-SS are left blank by filers.
- Enter or create the taxpayer’s PIN if this has been approved by the taxpayer, and then enter it in the fields given in Part II.
- If the ERO is authorized to input the taxpayer’s PIN, insert the ERO company name (not the name of the person preparing the return) on the authorization line in Part II (rather than the individual preparing the return).
- Provide 8879 Form to the taxpayer for completion and review once you have completed items (1) through (4) of the checklist above. This may be accomplished in person or via the use of the United States Postal Service, a private delivery service, fax, email, or an Internet website.
- After filing, enter the 20-digit Submission Identification Number (SID) assigned to the tax return, or associate Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically, with 8879 Form to receive an acknowledgement and general information about the tax return. If Form 9325 is used to supply the SID, it is not necessary for it to be physically linked to 8879 Form in order for it to be valid. It must, however, be retained in compliance with the 8879 Form retention rules that have been published. For further information, refer to Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters, which is available online.
Warning: You must first obtain the completed and signed 8879 Form from the taxpayer before the electronic return can be forwarded to the IRS (or released for transmission).
Responsibilities Of The Taxpayer
The following are the obligations of taxpaying citizens:
- Verify the correctness of the income tax return that has been produced, including the details for direct deposit.
- You may permit the ERO to enter or create your PIN in Part II, or you can do it yourself by checking the relevant box in Section 2.
- When permitting the ERO to input or create your PIN, you must indicate or validate your PIN (the PIN must be five digits other than all zeros).
- Sign your name and date the document. 8879 Form is required. 8879 Form must be signed by the taxpayer in either a handwritten or an electronic signature, if the signature is supported by computer software.
- Returning the completed 8879 Form to the ERO in person, by U.S. mail, private delivery service, fax, email, or via an Internet website are all acceptable methods of submission.
If the ERO does not receive your signed 8879 Form before transmitting your return to the IRS, your return will not be forwarded.
Information on how to get a refund: If it has been at least 72 hours since the Internal Revenue Service confirmed receipt of your e-filed return, you may check on the status of your 2014 refund. However, if you included 8879 Form with your return, you could expect to wait 11 weeks. One of the following options will allow you to determine the status of your 2014 refund.
- For more information, go to IRS.gov and choose “Where’s My Refund.”
- In order to get automatic refund information, call 1-800-829-4477 and follow the recorded instructions.
- Call toll-free at 1-800-829-1954.
Important Reminders For Emergency Response Officers
- Do not transmit 8879 Form to the Internal Revenue Service unless specifically instructed to do so. Keeping the completed 8879 Form on hand for three years after the return deadline or three years after it was sent to the IRS, whichever is later, According to the recordkeeping standards in Rev. Proc. 97-22, which may be found on page 9 of Internal Revenue Bulletin 1997-13 at www.irs.gov/pub/irbs/irb97-13.pdf, 8879 Form may be preserved electronically in conformity with the recordkeeping rules in 8879 Form.
- You should be certain that the taxpayer is who he claims to be.
- If you are completing your return utilizing the Practitioner PIN method, you will just need to complete Part III. When filing an electronically filed return, you do not need to submit the taxpayer’s date of birth, previous year adjusted gross income, or personal identification number (PIN) in the authentication record.
- To authenticate a taxpayer’s electronically filed return, if you aren’t using the Practitioner-PIN method, you must enter the taxpayer’s date of birth, as well as the adjusted gross income or the PIN from the taxpayer’s prior year’s originally filed return, whichever is greater: either or both of the taxpayer’s adjusted gross income or the PIN from his or her prior year’s originally filed return. It is not permissible to utilize an amount from an amended return or a math mistake repair filed by the Internal Revenue Service.
- Only enter the taxpayer’s PIN(s) on the input screen if the taxpayer has granted you permission.Alternatively, if you and your spouse are filing jointly, it is permissible for one of you to permit you to enter his or her PIN while the other spouse enters his or her own PIN. It is not appropriate for a taxpayer to choose or submit the PIN of an absent spouse on their tax return.
- To sign their e-filed individual income tax return submitted by an ERO, taxpayers must use a PIN that they have created.
- Upon request, provide the taxpayer with a copy of the completed and signed 8879 Form for his or her records.
- If any modifications are made to the return, you must provide the taxpayer with a revised copy of 8879 Form. (for example, based on taxpayer review).
- EROs may use a rubber stamp, a mechanical device (such as a signature pen), or a computer software application to sign the document if they like. For further information, see Notice 2007-79, 2007-42 I.R.B. 809, which may be found at http://www.irs.gov/irb/2007-42 IRB/ar10.html.
- For additional information, visit www.irs.gov/efile for the Internal Revenue Service.