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, 2008 (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 61; Form 1040A, line 37; Form 1040EZ, line 11) 

Federal income tax withheld (Form 1040, line 62; Form 1040A, line 38; Form 1040EZ, line 7) 

Refund (Form 1040, line 73a; Form 1040A, line 45a; Form 1040EZ, line 12a; Form 1040-SS, Part I, line 12a)

Amount you owe (Form 1040, line 75; Form 1040A, line 47; Form 1040EZ, line 13) 

©

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 of your return)

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, 2008, 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. I consent to allow my intermediate service provider, transmitter, or electronic return

originator (ERO) to send my return 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 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

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 2008 electronically filed income tax return

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 2008 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2008 electronically filed income tax return. Check this box only if you 

are entering your own PIN and your return 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

Enter five numbers, but

do not enter all zeros

I authorize to enter or generate my PIN 

as my signature on my tax year 2008 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2008 electronically filed income tax return. Check this box only if you 

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

below.

2008

Enter five numbers, but

do not enter all zeros
Form 8879 (2008) 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 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. 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, prior year adjusted gross income, or

PIN in the Authentication Record of the

electronically filed return.

Form 8879 is the declaration document and

signature authorization for an e-filed return

filed by an electronic return originator (ERO).

Complete Form 8879 when the Practitioner

PIN method is used or when 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.

Refund information. You can check on the

status of your 2008 refund if it has been at

least 3 weeks from the date your return was

filed. To check the status of your 2008

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.

● Taxpayers must use a PIN to sign their

e-filed individual income tax return

transmitted by an ERO.

● 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 (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.

Paperwork Reduction Act Notice. We ask

for this information to carry out the Internal

Revenue laws of the United States. You are

required to give us the information. We need

it to ensure that you are complying with these

laws and to allow us to figure and collect the

right amount of tax.

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

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 2008 tax return. Form

1040-SS filers 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, 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.

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 send this form to the IRS.

The ERO must retain Form 8879.

CAUTION

You must receive the completed

and signed Form 8879 from the

taxpayer before the electronic

return is transmitted (or released

for transmission).

CAUTION

● EROs can sign the form using a rubber

stamp, mechanical device, or computer

software program. See Notice 2007-79 for

more information.