Appendix Eleven

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 497-498

A-87 Appendices Appendix Eleven

APPENDIX ELEVEN

Form 8879

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization

▶ ERO must obtain and retain completed Form 8879.

▶ Go to www.irs.gov/Form8879 for the latest information.

OMB No. 1545-0074

2019

Submission Identification Number (SID)

▲

Taxpayer’s name Social security number

Spouse’s name Spouse’s social security number

Part I Tax Return Information — Tax Year Ending December 31, 2019 (Whole dollars only)

1Adjusted gross income (Form 1040 or 1040-SR, line 8b; Form 1040-NR, line 35) . . . . . . . 1

2Total tax (Form 1040 or 1040-SR, line 16; Form 1040-NR, line 61) . . . . . . . . . . . . 2

3

Federal income tax withheld from Forms W-2 and 1099 (Form 1040 or 1040-SR, line 17; Form 1040-NR,

line 62a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

4Refund (Form 1040 or 1040-SR, line 21a; Form 1040-NR, line 73a; Form 1040-SS, Part I, line 13a) . 4

5Amount you owe (Form 1040 or 1040-SR, line 23; Form 1040-NR, line 75) . . . . . . . . . 5

Part II 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, 2019, and to the best of my knowledge and belief, they are true, correct, and complete. I further

declare that the amounts in Part I above are the amounts from 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) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I authorize

the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution

account indicated in the tax preparation software for payment of my federal taxes owed on this return and/or a payment of estimated tax, and the

financial institution to debit the entry to this account. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial

Agent to terminate the authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537. Payment

cancellation requests must be received no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions

involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues

related to the payment. I further acknowledge that the personal identification number (PIN) below is my signature for my electronic income tax return

and, if applicable, my Electronic Funds Withdrawal Consent.

Taxpayer’s PIN: check one box only

I authorize

ERO firm name

to enter or generate my PIN

Enter five digits, but

don’t enter all zeros

as my

signature on my tax year 2019 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2019 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

ERO firm name

to enter or generate my PIN

Enter five digits, but

don’t enter all zeros

as my

signature on my tax year 2019 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2019 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.

Spouse’s signature ▶Date ▶

Practitioner PIN Method Returns Only—continue below

Part III Certification and Authentication — Practitioner PIN Method Only

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

Don’t enter all zeros

I certify that the above numeric entry is my PIN, which is my signature for the tax year 2019 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 Pub. 1345,

Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.

ERO’s signature ▶Date ▶

ERO Must Retain This Form — See Instructions

Don’t Submit This Form to the IRS Unless Requested To Do So

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 32778X Form 8879 (2019)

APPENDIX ELEVEN