Form 8879

Understanding tax form 8879

Header and Part I of form 8879

The header and Part I of the tax form 8879 are both similar to the Form 8453 and require entry of the same information.

Part II of form 8879

The first box in Part II is checked if your authorize the ERO such as HR Block, Jackson Hewitt or Liberty Tax Service, to enter the PIN on your behalf.

The second box is checked if you enter the PIN yourself, (similarly for the entries in the spouse's PIN section).

A taxpayer and spouse (if married filing jointly) signature and date are required for both methods.

Part III of form 8879

Part III is completed by the tax paperer by entering the EFIN followed by the preparer's self selected PIN with a signature and date. The completed Form 8879 is not sent to the IRS but must remain in the ERO's office files for three years.

What changes can the ERO make to the Form 8879?

Once you have signed the form 8879, the ERO cannot make changes to this document that exceeds specific tolerances set forth by the IRS without preparing a new form. The tolerances for Form 8879 are the same as for the form 8453.