Form 8879, IRS e-file Signature Authorization, is the form you sign so a paid preparer (an electronic return originator, or ERO) can e-file your individual return using a PIN as your signature. As of October 2026, you sign it after checking the return, give it back to the preparer, and they keep it: Form 8879 isn't sent to the IRS unless the IRS asks for it.
You'll typically meet it when your accountant emails a form with your income and tax figures on it, asks for a signature, and says nothing will be filed until it comes back. That's exactly how it works: the IRS instructions say your return won't be transmitted until the ERO receives your signed Form 8879.
What Form 8879 is used for
The form is the declaration document and signature authorization for a return filed by an ERO. The January 2021 revision is used to authorize e-filing of Form 1040, 1040-SR, 1040-NR, 1040-SS or 1040-X, for tax years beginning with 2019, so it covers amended returns too. It's needed in two situations:
- The preparer uses the Practitioner PIN method.
- You authorize the preparer to enter or generate your personal identification number (PIN) on the return.
When the preparer needs Form 8879
| How the return is signed | What the ERO completes |
|---|---|
| Not Practitioner PIN, and you enter your own PIN | No Form 8879 |
| Not Practitioner PIN, and the ERO enters or generates your PIN | Parts I and II |
| Practitioner PIN, ERO enters or generates your PIN | Parts I, II and III |
| Practitioner PIN, and you enter your own PIN | Parts I, II and III |
What's on the form
Part I shows five figures from the return you're authorizing, in whole dollars: adjusted gross income, total tax, federal income tax withheld from Forms W-2 and 1099 (such as a Form 1099-NEC with backup withholding), the refund and the amount you owe. Form 1040-SS filers use line 4 only. Check these against the return before you sign, because the declaration says they're the amounts on it.
Part II is your declaration under penalties of perjury, plus your PIN choice. The PIN must be five digits and can't be all zeros. You either let the ERO firm enter or generate it, or enter it yourself under the Practitioner PIN method. Part III is the ERO's own certification, with their six-digit EFIN followed by their five-digit PIN, and it's only used with the Practitioner PIN method.
If you owe tax, Part II also covers an electronic funds withdrawal from the bank account in the tax software. The form says a cancellation request must reach the U.S. Treasury Financial Agent no later than 2 business days before the payment date.
Your side of it, step by step
- Check the prepared return, including the direct deposit details.
- Tick the box in Part II that says who enters your PIN.
- Choose or confirm the PIN: five digits, not all zeros.
- Sign and date it, by hand or by electronic signature if the software supports it.
- Send it back to the preparer by hand, post, private delivery service, email, website or fax.
- Keep your copy of the return, as the form itself reminds you.
Married and filing jointly? One spouse can authorize the ERO to enter their PIN while the other enters their own. What isn't allowed is selecting or entering the PIN of an absent spouse.
What the preparer has to do
- Confirm your identity and only enter your PIN if you've authorized it.
- Enter the firm name on the authorization line, not the name of the individual preparer.
- Give you a corrected copy if the return changes after your review, and a copy of the signed form on request.
- Record the 20-digit Submission Identification Number (SID), or keep Form 9325 with it.
- Retain the completed form for 3 years from the return due date or the IRS received date, whichever is later. It can be kept electronically.
EROs can sign their part with a rubber stamp, a signature pen or software.
Practitioner PIN or self-select PIN: what changes
The method decides how the IRS checks it's really you. With the Practitioner PIN method, the ERO completes Part III and doesn't have to enter your date of birth, prior-year adjusted gross income or prior-year PIN in the return's authentication record. Without it, the ERO must enter your date of birth plus either your prior-year AGI or prior-year PIN, or both, from the return you originally filed last year. An amount from an amended return, or from a math error correction the IRS made, can't be used. So if your preparer asks for last year's AGI, that's why.
After it's filed
The form's instructions say you can check your refund status once it's been at least 72 hours since the IRS acknowledged receipt of your e-filed return, or allow 11 weeks if you filed Form 8379 with it. If you need a record of what was filed later, you can request a tax return transcript, and our estimated tax payments guide covers the next year's quarterly payments if you're self-employed.
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The verdict
Form 8879 is a permission slip, not a filing. Don't sign it until the five numbers in Part I match the return you've read, because your PIN is your signature and the declaration is made under penalty of perjury. Then send it back promptly: your return sits unfiled until the preparer has it.
Frequently asked questions
Do I send Form 8879 to the IRS?
No. The ERO keeps the completed Form 8879 and doesn't send it to the IRS unless the IRS asks for it.
Who signs Form 8879?
The taxpayer, and the spouse on a joint return, sign Part II. The ERO completes Part III only when using the Practitioner PIN method.
Can I sign Form 8879 electronically?
Yes. The instructions say taxpayers must sign by handwritten signature, or electronic signature if supported by the software.
How long does the preparer keep Form 8879?
For 3 years from the return due date or the IRS received date, whichever is later, and it can be kept electronically.
What PIN do I use on Form 8879?
Any five digits other than all zeros. You can enter it yourself or authorize the ERO firm to enter or generate it.
Is Form 8879 used for amended returns?
Yes. The January 2021 revision authorizes e-filing of original and amended returns, including Form 1040-X, for tax years beginning with 2019.
