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, 2002 (Whole Dollars Only)

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2

3

4

5

Adjusted gross income (Form 1040, line 35; Form 1040A, line 21; Form 1040EZ, line 4)

Total tax (Form 1040, line 61; Form 1040A, line 38; Form 1040EZ, line 10)

Federal income tax withheld (Form 1040, line 62; Form 1040A, line 39; Form 1040EZ, line 7)

Refund (Form 1040, line 71a; Form 1040A, line 45a; Form 1040EZ, line 11a)

Amount you owe (Form 1040, line 73; Form 1040A, line 47; Form 1040EZ, line 12)

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, 2002, 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.



Part I

Part II

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2

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Taxpayer’s PIN: check one box only

I authorize to enter my PIN as my signature

on my tax year 2002 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2002 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

I authorize to enter my PIN as my signature

on my tax year 2002 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2002 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.

Practitioner PIN Method Returns Only—continue below

Certification and Authentication—Practitioner PIN Method

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

I certify that the above numeric entry is my PIN, which is my signature on the tax year 2002 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.

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 Form 8879 (2002)

Part III

Spouse’s signature  Date 

ERO’s signature  Date 

2002

ERO firm name

ERO firm name

 Do not send to the IRS. Keep for your records.

 See instructions.

do not enter all zeros

do not enter all zeros

do not enter all zeros
Form 8879 (2002) Page 2

Purpose of Form

Form 8879 must be completed by the

taxpayer and the electronic return

originator (ERO) and retained by the

ERO if:

● The taxpayer wants to authorize the

ERO to enter the taxpayer’s personal

identification number (PIN) as the

taxpayer’s signature on the electronic

income tax return, and if applicable, the

Electronic Funds Withdrawal or

ERO Responsibilities

Taxpayer Responsibilities

Taxpayers have the following

responsibilities: (a) to verify the accuracy

of the prepared income tax return, (b) to

check the appropriate box in Part II to

authorize the ERO to enter their PIN or

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.

● 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 you 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 you must use

Form 8453 to send attachments to the

IRS.

● Provide the taxpayer with a copy of

the signed Form 8879 upon request.

● Provide the taxpayer 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, for more information.

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 self 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 Federal and state

agencies to enforce Federal nontax

criminal laws and 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 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, keep it

for your records.

Learning about the law

or the form 8 min.

Preparing the form 15 min.

An ERO must provide Form 8879 to a

taxpayer who wishes to authorize the

ERO to enter his or her PIN as the

taxpayer’s signature. At the top of the

form, enter the name(s) and social

security number(s) of the taxpayer(s).

Complete Part I using the amounts

(zeros may be entered, when

appropriate) from the taxpayer’s 2002

tax return. In Part II, if the taxpayer is

authorizing the ERO to enter his or her

PIN, enter the ERO firm name on the

authorization line, not the name of the

individual preparing the return. After the

taxpayer completes Part II, 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.

An ERO must 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.

Form 8879 must be

completed and signed before

submission of the electronic

return.

● The ERO is filing the return using the

Practitioner PIN method even if the

taxpayer(s) signs the return with his or

her own PIN. The ERO must complete

Part III.

Do not complete Form 8879 if both of

the following apply:

● The ERO does not use the Practitioner

PIN method, and

● The taxpayer (both taxpayers if filing a

joint return) signs the return by entering

his or her own PIN.

● Confirm the identity of the taxpayer(s).

For additional guidance, see Pub. 1345,

Handbook for Authorized 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.

● 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

!

to do it themselves, (c) to indicate or

verify their self-select 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.