Form 8879 is an IRS e-file Signature Authorization form that lets you legally sign your tax return electronically instead of signing a paper copy.

What is Form 8879?

Form 8879 is a ā€œdeclaration document and signature authorizationā€ used when your tax return is being electronically filed by an Electronic Return Originator (ERO), such as a tax preparer or tax software provider. It authorizes use of a PIN (personal identification number) as your electronic signature on your individual income tax return.

In simple terms, you review your tax return, then sign Form 8879 so your preparer is allowed to transmit that return to the IRS on your behalf.

When is Form 8879 used?

Form 8879 is typically used when:

  1. The Practitioner PIN method is used for eā€‘filing your individual return.
  1. You authorize the ERO to enter or generate your PIN on your eā€‘filed individual income tax return (for example, Form 1040).
  1. You are eā€‘filing an original or amended return through a preparer who must have your signed authorization before sending it to the IRS.

There are related versions for other types of returns, such as Form 8879ā€‘CORP for corporate income tax returns and Form 8879ā€‘EMP for certain employment tax returns, which work the same way but for those specific entities.

What does signing Form 8879 mean?

By signing Form 8879, you:

  • Confirm that you have reviewed your tax return and that the information shown is correct to the best of your knowledge.
  • Authorize your preparer/ERO to submit your return electronically using your PIN as your signature.
  • Acknowledge that using that PIN is the same as signing and mailing a paper return.

Your tax preparer generally keeps the signed Form 8879 in their records; it usually is not mailed to the IRS.

Quick miniā€‘example

Imagine you go to a CPA to file your 2025 tax return:

  1. They prepare your Form 1040 and show you the final numbers.
  2. You check that your income, deductions, and refund/balance due look right.
  3. You sign Form 8879, authorizing them to use a PIN as your electronic signature.
  1. The CPA eā€‘files your return; Form 8879 stays in their file as proof you approved it.

Information gathered from public forums or data available on the internet and portrayed here.