Form 8879

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization

OMB No. 1545-1758

Declaration Control Number (DCN)

Taxpayer’s name

Spouse’s name

Social security number

Spouse’s social security number

Tax Return Information—Tax Year Ending December 31, 2001 (Whole Dollars Only)

1

2

3

4

5

Adjusted gross income (Form 1040, line 33; 1040A, line 19; 1040EZ, line 4)

Total tax (Form 1040, line 58; 1040A, line 36; 1040EZ, line 11)

Federal income tax withheld (Form 1040, line 59; 1040A, line 37; 1040EZ, line 8)

Refund (Form 1040, line 68a; 1040A, line 43a; 1040EZ, line 12a)

Amount you owe (Form 1040, line 70; 1040A, line 45; 1040EZ, line 13)

Declaration and Signature Authorization of Taxpayer

Under penalties of perjury, I declare that I have examined a copy of my electronic individual income tax return and accompanying

schedules and statements for the tax year ending December 31, 2001, and to the best of my knowledge and belief, it is true,

correct, and complete. I further declare that the amounts in Part I above are the amounts shown on the copy of my electronic

income tax return. I acknowledge that I have read the Consent to Disclosure and, if applicable, Electronic Funds Withdrawal Consent

included on the copy of my electronic income tax return and I agree to the provisions contained therein. I have selected a personal

identification number (PIN) as my signature for my electronic income tax return and, if applicable, my Electronic Funds Withdrawal

Consent.

2001



Part I

Part II

1

2

3

4

5

Taxpayer’s PIN: check one box only

I authorize to enter my PIN as my signature

on my tax year 2001 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2001 electronically filed income tax return.

Your signature  Date 

Spouse’s PIN: check one box only

I authorize to enter my PIN as my signature

on my tax year 2001 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2001 electronically filed income tax return.

Practitioner PIN Program Participants Only—continue below

Certification and Authentication—Practitioner PIN Program Participants

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.

As a participant in the Practitioner PIN Program, I certify that the above numeric entry is my PIN, which is my signature on

the tax year 2001 electronically filed income tax return for the taxpayer(s) indicated above. I confirm that I am participating

in the Practitioner PIN Program in accordance with the requirements established for this program.

ERO Must Retain This Document — See Instructions

Do Not Submit This Document To the IRS Unless Requested To Do So

See Privacy Act and Paperwork Reduction Act Notice

For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 32778X Form 8879 (2001)

Part III

Spouse’s signature  Date 

ERO’s signature  Date 
Form 8879 (2001) Page 2

Purpose of Form

Use Form 8879 to:

● Certify the truthfulness, correctness,

and completeness of the taxpayer’s

electronic income tax return.

● Select a personal identification

number (PIN) as your signature for your

electronic income tax return and, if

applicable, the Electronic Funds

Withdrawal Consent.

● Authorize the electronic return

originator (ERO) to enter the taxpayer’s

PIN as the taxpayer’s signature on the

electronic income tax return, and if

applicable, the Electronic Funds

Withdrawal Consent.

In some instances, taxpayers may

wish to self select a PIN, but indicate

they are unavailable or unable to return

to the ERO’s office, or that it is

inconvenient for them to sign the

electronically prepared individual income

tax return. These taxpayers may

authorize the ERO to enter their selfselect PIN by checking the appropriate

box in Part II. When possible,

encourage taxpayers to personally

enter their PIN for a truly paperless

filing experience.

ERO Responsibilities

EROs must provide Form 8879 to

taxpayers who wish to authorize their

ERO to enter their self-selected PIN. At

the top of the form, enter the name(s)

and social security number(s) of the

taxpayer(s). Also, generate or enter the

14-digit Declaration Control Number

(DCN) from the tax return in accordance

with the requirements in Part I of Pub.

1346, Electronic Return File

Specifications for Individual Income Tax

Returns. Complete Part I using the

amounts (zeros may be entered, when

appropriate) from the taxpayer’s 2001

tax return. EROs must also provide Form

8879 for the taxpayer’s review. This can

be done in person or by sending Form

8879 to the taxpayer using the U.S.

mail, a private delivery service, e-mail, or

an Internet web site.

Taxpayer Responsibilities

Taxpayers should: (a) verify the

accuracy of the prepared income tax

return, (b) check the appropriate box in

Part II to authorize the ERO to enter

their PIN or to do it themselves, (c)

indicate their self-select PIN (only when

authorizing the ERO to enter it)—the PIN

must be five numbers (other than all

zeroes), (d) sign and date Form 8879,

and (e) return the completed Form 8879

to the ERO by hand delivery, U.S. mail,

private delivery service, or fax.

Important Notes for EROs

● Retain the completed Form 8879 for 3

years from the return due date or IRS

received date, whichever is later. Do not

send Form 8879 to the IRS unless

requested to do so.

● Obtain taxpayer authentication

information—for example, the taxpayer’s

date of birth and adjusted gross income

from the taxpayer’s prior year originally

filed tax return. Do not use an amount

from an amended return or a math error

correction. Note: Complete Part III only

if you have agreed to participate in the

Practitioner PIN Program. Authentication

information will not be required on the

input screen for returns filed under the

Practitioner PIN Program. EROs

preparing tax returns should confirm the

identities of the taxpayer(s) listed on the

tax return. See additional guidance in

Pub. 1345, Handbook for Authorized

e-file Providers of Individual Income Tax

Returns.

● Enter the taxpayer’s self-selected

PIN(s) on the input screen only if the

taxpayer has authorized you to do so. If

married filing jointly, it is acceptable for

one spouse to authorize the ERO to

enter his or her self-selected PIN, and

for the other spouse to enter his or her

own PIN directly on the input screen. It

is not acceptable for a taxpayer to

select or enter the PIN of an absent

spouse.

● A PIN signature replaces Form 8453,

U.S. Individual Income Tax Declaration

for an IRS e-file Return. However, do not

use a PIN signature if a Form 8453 is

required to transmit attachments to IRS.

● Provide the taxpayer(s) with a copy of

the signed Form 8879 upon request.

● Provide the taxpayer(s) with a

corrected copy of the Form 8879 if

changes are made to the return (for

example, based on taxpayer review).

● See Pub. 1345A, Filing Season

Supplement for Electronic Return

Originators.

Privacy Act and Paperwork Reduction

Act Notice. We ask for this information

to carry out the Internal Revenue laws of

the United States. Section 6061(a) of the

Internal Revenue Code requires

taxpayers to sign their tax returns.

Section 6106(b) permits the IRS to

accept electronic signatures under

certain circumstances. Section 6109

requires you to provide your social

security number. This form is used to

permit you to self select a personal

identification number (PIN) which will be

your electronic signature for your

individual income tax return, and for you

to authorize an electronic return

originator (ERO) to enter the PIN on your

behalf. Routine uses of this information

include giving it to the Department of

Justice for use in civil and criminal

litigation, and to cities, states, and the

District of Columbia for use in

administering their tax laws. You are not

required to authorize your ERO to enter

your PIN on your behalf; you may

personally enter your PIN at the time of

transmission or complete Form 8453.

Providing false or fraudulent information

may subject you to penalties.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB

control number. Books or records

relating to a form or its instructions must

be retained as long as their contents

may become material in the

administration of any Internal Revenue

law. Generally, tax returns and return

information are confidential, as required

by Internal Revenue Code section 6103.

The time needed to complete this

form will vary depending on individual

circumstances. The estimated average

time is:

If you have comments concerning the

accuracy of this time estimate or

suggestions for making this form

simpler, we would be happy to hear

from you. You can e-mail us through the

IRS Internet Home Page

(www.irs.gov/help/email2.html) or write

to the Tax Forms Committee, Western

Area Distribution Center, Rancho

Cordova, CA 95743-0001. Do not send

the form to this address. Instead, see

Important Notes for EROs.

● Indicate your participation in the

Practitioner PIN Program by completing

Part III. For details, see the second

bullet under Important Notes for EROs.

Learning about the law

or the form 8 min.

Preparing the form 15 min.