Form 8879

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization OMB No. 1545-0074

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, 2006 (Whole Dollars Only)

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2

3

4

5

Adjusted gross income (Form 1040, line 38; Form 1040A, line 22; Form 1040EZ, line 4) 

Total tax (Form 1040, line 63; Form 1040A, line 37; Form 1040EZ, line 11) 

Federal income tax withheld (Form 1040, line 64; Form 1040A, line 38; Form 1040EZ, line 7) 

Refund (Form 1040, line 74a; Form 1040A, line 45a; Form 1040EZ, line 12a; Form 1040EZ-T, line 1a)

Amount you owe (Form 1040, line 76; Form 1040A, line 47; Form 1040EZ, line 13) 

©

Part I

1

2

3

4

5

Form 8879 (2006)

© Do not send to the IRS. This is not a tax return.

© Keep this form for your records. See instructions.

Taxpayer Declaration and Signature Authorization (Be sure you get and keep a copy of your return)

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

schedules and statements for the tax year ending December 31, 2006, 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 from my electronic income tax return or request for refund. I consent to allow my intermediate

service provider, transmitter, or electronic return originator (ERO) to send my return or request to the IRS and to receive from the IRS (a) an acknowledgement 

of receipt or reason for rejection of the transmission, (b) an indication of any refund offset, (c) the reason for any delay in processing the return or refund, and 

(d) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct 

debit) entry to the financial institution account indicated in the tax preparation software for payment of my Federal taxes owed on this return and/or a payment 

of estimated tax, and the financial institution to debit the entry to this account. I further understand that this authorization may apply to future Federal tax

payments that I direct to be debited through the Electronic Federal Tax Payment System (EFTPS). In order for me to initiate future payments, I request that

the IRS send me a personal identification number (PIN) to access EFTPS. This authorization is to remain in full force and effect until I notify the U.S. Treasury 

Financial Agent to terminate the authorization. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2

business days prior to the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes

to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I further acknowledge that the personal identification 

number (PIN) below is my signature for my electronic income tax return or request for refund and, if applicable, my Electronic Funds Withdrawal Consent.

Part II

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

ERO Must Retain This Form — See Instructions

Do Not Submit This Form to the IRS Unless Requested To Do So

For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 32778X

ERO’s signature © Date ©

Certification and Authentication—Practitioner PIN Method Only

Practitioner PIN Method Returns Only—continue below

do not enter all zeros

I certify that the above numeric entry is my PIN, which is my signature for the tax year 2006 electronically filed income tax return or request for refund for

the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and Publication 

1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.

Part III

Taxpayer’s PIN: check one box only

I authorize to enter or generate my PIN 

as my signature on my tax year 2006 electronically filed income tax return or request for refund.

I will enter my PIN as my signature on my tax year 2006 electronically filed income tax return or request for refund. Check 

this box only if you are entering your own PIN and your return or request is filed using the Practitioner PIN method. The 

ERO must complete Part III below.

Your signature © Date ©

Spouse’s PIN: check one box only

Spouse’s signature © Date ©

ERO firm name

ERO firm name

do not enter all zeros

do not enter all zeros

I authorize to enter or generate my PIN 

as my signature on my tax year 2006 electronically filed income tax return or request for refund.

I will enter my PIN as my signature on my tax year 2006 electronically filed income tax return or request for refund. Check 

this box only if you are entering your own PIN and your return or request is filed using the Practitioner PIN method. The 

ERO must complete Part III below.

2006
Form 8879 (2006) Page 2

Purpose of Form

Important Notes for EROs

● Do not send Form 8879 to the IRS unless

requested to do so. Retain the completed Form

8879 for 3 years from the return or request due

date or IRS received date, whichever is later.

Form 8879 may be retained electronically in

accordance with the recordkeeping guidelines

in Rev. Proc. 97-22, which is on page 9 of

Internal Revenue Bulletin 1997-13 at

www.irs.gov/pub/irs-irbs/irb97-13.pdf.

● Enter the taxpayer’s 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 you to

enter his or her PIN, and for the other spouse

to enter his or her own PIN. It is not

acceptable for a taxpayer to select or enter

the PIN of an absent spouse.

● You should confirm the identity of the

taxpayer(s). For additional guidance, see Pub.

1345, Handbook for Authorized IRS e-file

Providers of Individual Income Tax Returns.

● If you are not using the Practitioner PIN

method, enter the taxpayer(s) date of birth

and either the adjusted gross income or the

PIN, or both, from the taxpayer’s prior year

originally filed return in the Authentication

Record of the taxpayer’s electronically filed

return or request. Do not use an amount from

an amended return or a math error correction

made by the IRS.

● Complete Part III only if you are filing the

return or request using the Practitioner PIN

method. You are not required to enter the

taxpayer’s date of birth, prior year adjusted

gross income, or PIN in the Authentication

Record of the electronically filed return or

request.

Complete Form 8879 when the Practitioner

PIN method is used or when the taxpayer

authorizes the electronic return originator

(ERO) to enter or generate the taxpayer’s

personal identification number (PIN) on his or

her e-filed individual income tax return or

request for refund.

Refund information. You can check on the

status of your 2006 refund if it has been at

least 3 weeks from the date your return was

filed. To check the status of your 2006

refund, do one of the following.

● Go to www.irs.gov and click on “Where’s

My Refund.”

● Call 1-800-829-4477 for automated refund

information and follow the recorded

instructions.

● Call 1-800-829-1954.

● Generally, most taxpayers can use a PIN to

sign their return or request instead of filing

Form 8453, U.S. Individual Income Tax

Declaration for an IRS e-file Return. However,

they cannot use a PIN signature if they must

use Form 8453 to send attachments to the

IRS.

● Provide the taxpayer with a copy of the

signed Form 8879 for his or her records upon

request.

● Provide the taxpayer with a corrected copy

of Form 8879 if changes are made to the

return or request (for example, based on

taxpayer review).

● For more information, see Pub. 1345 and

Pub. 1345A, Filing Season Supplement for

Authorized IRS e-file Providers. Also, go to

www.irs.gov/efile and select e-file For Tax

Professionals.

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 and requests. Section

6061(b) permits the IRS to accept electronic

signatures under certain circumstances.

Section 6109 requires you to provide your

social security number. This form is to permit

you to use a personal identification number

(PIN) as your signature which will be your

electronic signature for your individual income

tax return or request for refund of telephone

excise tax, and for you to authorize an

electronic return originator (ERO) to enter or

generate the PIN on your behalf. 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. 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. We may also

disclose this information to other countries

under a tax treaty, to federal and state

agencies to enforce federal nontax criminal

laws, or to federal law enforcement and

intelligence agencies to combat terrorism.

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 average time and expenses required to

complete and file this form will vary

depending on individual circumstances. For

the estimated averages, see the instructions

for your income tax return.

If you have suggestions for making this

form simpler, we would be happy to hear

from you. See the instructions for your

income tax return.

The ERO will:

1. Enter the name(s) and social security

number(s) of the taxpayer(s) at the top of the

form.

ERO Responsibilities

You must receive the completed

and signed Form 8879 from the

taxpayer before the electronic

return or request for refund is

transmitted (or released for transmission).

4. Enter on the authorization line in Part II the

ERO firm name (not the name of the

individual preparing the return) if the ERO is

authorized to enter the taxpayer’s PIN.

6. Enter the 14-digit Declaration Control

Number (DCN) assigned to the tax return,

after the taxpayer completes Part II. See Part

I of Pub. 1346, Electronic Return File

Specifications and Record Layouts for

Individual Income Tax Returns. Pub. 1346 is

available on the Internet at www.irs.gov.

5. After completing (1) through (4), give the

taxpayer Form 8879 for completion and

review. This can be done in person or by

using the U.S. mail, a private delivery service,

email, or an Internet website.

2. Complete Part I using the amounts (zeros

may be entered when appropriate) from the

taxpayer’s 2006 tax return. If you are using

Form 8879 to file the taxpayer’s 2006 Form

1040EZ-T, Request for Refund of Federal

Telephone Excise Tax, complete line 4 of Part

I using the amount from Form 1040EZ-T, line

1a. Leave lines 1 through 3, and line 5 blank.

When and How To Complete

Use this chart to determine when and how to

complete Form 8879.

IF the ERO is . . . THEN . . .

Using the Practitioner PIN

method and is authorized

to enter or generate the

taxpayer’s PIN

Complete Form 8879,

Parts I, II, and III.

Complete Form 8879,

Parts I, II, and III.

Complete Form 8879,

Parts I and II.

Do not complete

Form 8879.

Using the Practitioner PIN

method and the taxpayer

enters his or her own PIN

Not using the Practitioner

PIN method and is

authorized to enter or

generate the taxpayer’s

PIN

Not using the Practitioner

PIN method and the

taxpayer enters his or her

own PIN

Taxpayer Responsibilities

Taxpayers have the following responsibilities:

(a) to verify the accuracy of the prepared

income tax return or request for refund,

including direct deposit information, (b) to

check the appropriate box in Part II to

authorize the ERO to enter or generate their

PIN or to do it themselves, (c) to indicate or

verify their PIN when authorizing the ERO to

enter or generate it (the PIN must be five

numbers other than all zeros), (d) to sign and

date Form 8879, and (e) to return the

completed Form 8879 to the ERO by hand

delivery, U.S. mail, private delivery service, or

fax. Your return or request will not be

transmitted to the IRS until the ERO receives

your signed Form 8879.

3. Enter or generate, if authorized by the

taxpayer, the taxpayer’s PIN and enter it in

the boxes provided in Part II.

Do not complete

Form 8879.

Submitting Form 8453

Do not send this form to the IRS.

The ERO must retain Form 8879.

CAUTION

CAUTION