Form 8879

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization O

Declaration Control Number (DCN)

Taxpayer’s name

Spouse’s name

Social security number

Spouse’s social security 

Tax Return Information—Tax Year Ending December 31, 2005 (Whole Dollars Only)

1

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 38; Form 1040EZ, line 10)

Federal income tax withheld (Form 1040, line 64; Form 1040A, line 39; Form 1040EZ, line 7)

Refund (Form 1040, line 73a; Form 1040A, line 45a; Form 1040EZ, line 11a)

Amount you owe (Form 1040, line 75; Form 1040A, line 47; Form 1040EZ, line 12)



Part I

1

2

3

4

5

 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 

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

for the tax year ending December 31, 2005, and to the best of my knowledge and belief, it is true, correct, and complete. I further dec

in Part I above are the amounts from my electronic income tax return. I consent to allow my intermediate service provider, transmitte

originator (ERO) to send my return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection o

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 app

U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institu

in the tax preparation software for payment of my Federal taxes owed on this return and/or a payment of estimated tax, and the financ

the entry to this account. I further understand that this authorization may apply to future Federal tax payments that I direct to be debited 

Federal Tax Payment System (EFTPS). In order for me to initiate future payments, I request that the IRS send me a personal identific

access EFTPS. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the au

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 (s

authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information 

inquiries and resolve issues related to the payment. I further acknowledge that the personal identification number (PIN) below is my signa

income tax return 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 a

I certify that the above numeric entry is my PIN, which is my signature for the tax year 2005 electronically filed income tax return for the 

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

Authorized IRS e-file Providers of Individual Income Tax Returns.

Part III

Taxpayer’s PIN: check one box only

I authorize to enter my PIN 

on my tax year 2005 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2005 electronically filed income tax return. Check this 

are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must c

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 my PIN 

on my tax year 2005 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2005 electronically filed income tax return. Check this 

are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must c

below.
Form 8879 (2005) 

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 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.

● Enter, for the Authentication Record of the

taxpayer’s electronically filed return, the

taxpayer(s) date of birth and adjusted gross

income from the taxpayer’s prior year

originally filed return if you are not using the

Practitioner PIN method. 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 using the Practitioner PIN method. You

are not required to enter the taxpayer’s date

of birth and prior year adjusted gross income

for the Authentication Record of the

electronically filed return.

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.

Refund information. You can check on the

status of your 2005 refund if it has been at

least 3 weeks from the date your return was

filed. To check the status of your 2005

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 instead of filing Form 8453,

U.S. Individual Income Tax Declaration for an

● Provide the taxpayer wi

signed Form 8879 for his 

request.

● Provide the taxpayer wi

of Form 8879 if changes a

return (for example, based 

review).

● For more information, s

Pub. 1345A, Filing Season 

Authorized IRS e-file Prov

www.irs.gov/efile and sele

Professionals.

Privacy Act and Paperwo

Notice. We ask for this in

out the Internal Revenue l

States. Section 6061(a) of 

Revenue Code requires ta

their tax returns. Section 6

IRS to accept electronic s

certain circumstances. Se

you to provide your socia

This form is to permit you 

identification number (PIN

which will be your electro

your individual income tax 

to authorize an electronic 

(ERO) to enter or generate 

behalf. You are not requir

ERO to enter your PIN on 

may personally enter your 

transmission or complete 

uses of this information in

the Department of Justice 

criminal litigation, and to c

the District of Columbia fo

administering their tax law

disclose this information t

under a tax treaty, to fede

agencies to enforce feder

laws, or to federal law enf

intelligence agencies to co

Providing false or fraudule

subject you to penalties.

You are not required to 

information requested on 

subject to the Paperwork 

unless the form displays a 

number. Books or records 

or its instructions must be 

their contents may becom

administration of any Inter

Generally, tax returns and 

are confidential, as require

Revenue Code section 61

The average time and e

complete and file this form 

depending on individual c

the estimated averages, s

for your income tax return

If you have suggestions 

form simpler, we would be 

from you. See the instruct

income tax return.

The ERO will:

● 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 is transmitted (or released

for transmission).

● 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.

● 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.

● 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.

● Complete Part I using the amounts (zeros

may be entered when appropriate) from the

taxpayer’s 2005 tax return.

When and How To Complete

See the chart below 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, 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 will not be transmitted to the

IRS until the ERO receives your signed Form

8879.

● 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

IRS e-file Return. Howeve

PIN signature if they must 

send attachments to the I