Form 8879 Explained: E-File Signature Rules, E-Signatures and Retention
Form 8879 is the client's signature authorization for an e-filed return. Who signs it, electronic signature and identity verification rules, the three-year retention requirement and Form 8879 vs Form 8878.
Quick answer: Form 8879, IRS e-file Signature Authorization, is the form a taxpayer signs to authorize an electronic return originator (ERO) to file their individual return electronically using a PIN as their signature. The taxpayer signs it before the return is transmitted, by hand or with an electronic signature that includes identity verification. The ERO keeps it and does not send it to the IRS unless asked. According to the IRS, EROs must retain Form 8879 for three years from the return due date or the IRS received date, whichever is later.
Key takeaways
- Form 8879 is the taxpayer's signature authorization for an e-filed Form 1040-series return prepared by a professional.
- The return can't be transmitted until the ERO has the signed Form 8879.
- Taxpayers can sign Form 8879 electronically, and EROs must confirm the taxpayer's identity under Publication 1345.
- Form 8879 isn't filed with the return. The ERO keeps it for three years from the due date or the IRS received date, whichever is later.
- Form 8878 is the equivalent authorization for an e-filed extension.
What is Form 8879 for?
When a client files a paper return, their handwritten signature on the return is their declaration that it's true, correct and complete. E-filed returns need an equivalent. Form 8879 is that declaration: it's the signature authorization for an e-filed return filed by an ERO, according to the form itself.
By signing, the taxpayer:
- Declares, under penalties of perjury, that they've reviewed the return and it's accurate
- Selects or authorizes the ERO to enter a PIN as their electronic signature
- Consents to any electronic funds withdrawal or direct deposit shown on the return
Who signs Form 8879?
- The taxpayer, and the spouse on a joint return.
- The ERO, who signs Part III using a PIN made up of the firm's Electronic Filing Identification Number (EFIN) plus five digits, according to the Internal Revenue Manual.
The ERO must receive the signed Form 8879 from the taxpayer before transmitting the return or releasing it for transmission.
Can clients sign Form 8879 electronically?
Yes. Taxpayers have been able to electronically sign Form 8879 for the Form 1040 series since tax year 2014, according to the IRS. EROs must confirm the taxpayer's identity under Publication 1345, the Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, when completing Form 8879.
In practice, that means the e-signature tool you use needs to support identity verification for remote transactions, where you and the client aren't in the same room. Many signature platforms used by tax firms build this in, often through knowledge-based questions.
How long do you have to keep Form 8879?
Three years from the return due date or the date the IRS received the return, whichever is later. That's set out in the Form 8879 instructions and the Internal Revenue Manual. The form may be retained electronically in line with IRS recordkeeping guidelines.
A simple example: a 2026 Form 1040 due April 15, 2027 and filed on March 2, 2027 must be retained until at least April 15, 2030. If the same return were filed on extension and received on September 20, 2027, the retention period would run until at least September 20, 2030.
Do you send Form 8879 to the IRS?
No. The ERO keeps it and provides it only if the IRS requests it. This is one of the most common client questions, so it's worth saying explicitly in your signing instructions.
Form 8879 vs Form 8878
| Form 8879 | Form 8878 | |
|---|---|---|
| Purpose | Signature authorization for an e-filed individual income tax return | Signature authorization for an e-filed Form 4868 or Form 2350 extension |
| When it's needed | Every ERO-filed return using a PIN signature | When a taxpayer signature is required for an e-filed extension, such as when an electronic funds withdrawal is used |
| Retention | 3 years from due date or IRS received date, whichever is later | 3 years from due date or IRS received date, whichever is later |
| Sent to IRS? | No, unless requested | No, unless requested |
According to the IRS, the taxpayer's signature is required with Form 4868 only when an electronic funds withdrawal is being made. For more on extensions, see our guide to Form 4868 and Form 7004.
Business returns
Business returns have their own e-file signature authorizations. For example, partnerships filing Form 1065 use Form 8879-PE. Corporations and S corporations use Form 8879-CORP. Check the current IRS form list for the authorization that matches each return type.
A clean Form 8879 workflow
- Finish the return and complete your internal review.
- Send the client the return and Form 8879 together, with a short note explaining what they're signing and that they should review the return first.
- Verify identity as part of the e-signature process, or collect a handwritten signature.
- Check the signed form before transmitting: both spouses on a joint return, the right tax year, and amounts that match the final return.
- Sign Part III as the ERO and transmit.
- Store the signed form securely under your written information security plan, with a retention date recorded.
Common Form 8879 mistakes
- Transmitting before the signed form is in hand. The signature must come first.
- Missing a spouse's signature on a joint return.
- Amounts that don't match the final return, usually because the return changed after the form was sent for signature.
- No identity verification for a remote electronic signature.
- Deleting forms too early, before the retention period ends.
- Mailing Form 8879 to the IRS, which isn't required unless requested.
The last document before filing
Form 8879 is often the final thing standing between a finished return and an on-time filing, and it's surprisingly easy for it to stall: the client means to sign it, forgets, and the return sits ready in the final days before the deadline.
Treat it like any other document you need from a client: request it with a clear deadline, check it when it comes back, and follow up until it's done. Correctdocs handles that follow-up automatically, by text and email, and flags uploads that are incomplete, such as a form with missing pages or the wrong tax year.
Correctdocs is in early access. The first 10 US accounting, bookkeeping and tax firms get a free 30-day pilot on real client requests. Request early access.
Frequently asked questions
What is IRS Form 8879?
Form 8879, IRS e-file Signature Authorization, is the form a taxpayer signs to authorize an electronic return originator to e-file their return using a PIN as their electronic signature.
How long must Form 8879 be kept?
The ERO must keep it for three years from the return due date or the date the IRS received the return, whichever is later.
Can Form 8879 be signed electronically?
Yes. Taxpayers can sign Form 8879 electronically, and the ERO must confirm the taxpayer's identity in line with IRS Publication 1345.
Is Form 8879 sent to the IRS?
No. The ERO keeps it and provides it to the IRS only on request.
What is the difference between Form 8879 and Form 8878?
Form 8879 authorizes the e-filing of an individual income tax return. Form 8878 authorizes the e-filing of an extension request on Form 4868 or Form 2350.
Sources
- IRS, Form 8879, IRS e-file Signature Authorization
- IRS, Internal Revenue Manual 3.42.5, IRS e-file of Individual Income Tax Returns
This article is general information, not tax or legal advice. Follow the current Form 8879 instructions and IRS Publication 1345.