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, 2004 (Whole Dollars Only)

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2

3

4

5

Adjusted gross income (Form 1040, line 37; Form 1040A, line 22; Form 1040EZ, line 4)

Total tax (Form 1040, line 62; Form 1040A, line 38; Form 1040EZ, line 10)

Federal income tax withheld (Form 1040, line 63; Form 1040A, line 39; Form 1040EZ, line 7)

Refund (Form 1040, line 72a; Form 1040A, line 45a; Form 1040EZ, line 11a)

Amount you owe (Form 1040, line 74; Form 1040A, line 47; Form 1040EZ, line 12)



Part I

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2

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5

Form 8879 (2004)

 Do not send to the IRS. 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, 2004, 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 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 acknowledge that I have read the 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.

Part II

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit 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 2004 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 e-file Providers.

Part III

Taxpayer’s PIN: check one box only

I authorize to enter my PIN as my signature

on my tax year 2004 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2004 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

do not enter all zeros

do not enter all zeros

I authorize to enter my PIN as my signature

on my tax year 2004 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2004 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.

2004
Form 8879 (2004) Page 2

Purpose of Form

The ERO will:

● Enter the name(s) and social security

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

the form.

ERO Responsibilities

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 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,

in accordance with the requirements in

Part I of Pub. 1346, Electronic Return File

Specifications and Record Layouts for

Individual Income Tax Returns, after the

taxpayer completes Part II.

● 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.

● You should confirm the identity of the

taxpayer(s). For additional guidance, see

Pub. 1345, Handbook for Authorized e-file

Providers.

● 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.

● 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.

CAUTION

!

Complete Form 8879 when the Practitioner

PIN method is used or when the taxpayer

authorizes the electronic return originator

(ERO) to enter the taxpayer’s personal

identification number (PIN) on his or her

e-filed income tax return.

● Complete Part I using the amounts

(zeros may be entered when appropriate)

from the taxpayer’s 2004 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 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 the

taxpayer’s PIN

Not using the Practitioner

PIN method and the

taxpayer enters his or her

own PIN

Refund information. You can check on

the status of your 2004 refund if it has

been at least 3 weeks from the date your

return was filed. To check the status of

your 2004 refund, do one of the following:

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

Refund.”

● Call 1-800-829-4477 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 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 (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. 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 used to permit you to select a

personal identification number (PIN) as your

signature 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. 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, or 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 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 these time estimates or

suggestions for making this form simpler,

we would be happy to hear from you. You

can write to Internal Revenue Service, Tax

Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution

Ave. NW, Washington, DC 20224.

Learning about the law

or the form 8 min.

Preparing the form 15 min.

Do not send this form to the IRS. The

ERO must retain Form 8879.

Do not send the form to this address.

Instead, keep it for your records.

Taxpayer Responsibilities

Taxpayers have the following responsibilities:

(a) to verify the accuracy of the prepared

income tax return, including direct deposit

● 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

information, (b) to check the appropriate

box in Part II to authorize the ERO to enter

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

indicate or verify their PIN when

authorizing the ERO to enter 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.