My software in the past would print my name on the bottom of form 8879 and I would not actually sign it. Is there a signature required this year?
Tags: None jimenright Senior MemberI believe the preparer is required to provide the client with a signed copy of the 8879.
Additional signature questions
I had a similar question, but actually from two oppposing perspectives:
#1 - For the "filed" copy, i.e. the 8879 that the preparer/ERO keeps, and is subject to IRS review , does that Form 8879 require at the bottom an actual signature of the ERO?
#2 - For the "client" copy, i.e. the Form 8879 that the preparer "can provide to the taxpayer. upon request," apparently it is quite acceptable to have a computer software program "sign" the Form 8829. Does that mean that printed "Ima T Preparer" will suffice, versus only a mechanically reproduced script signature of "ITP"?
if you elf by PIN the printed name is your signature. I don't sign client copies of anything because they are not the original filed return. they are just a copy.
Believe nothing you have not personally researched and verified.Even though signatures may not be required, I will still print out an copy of the 8827 for my records and get client to sign it.
ChEAr$,Client MUST sign ?
Originally posted by ChEAr$ View PostEven though signatures may not be required, I will still print out an copy of the 8827 for my records and get client to sign it.
Assuming you are referring to Form 8879 ("IRS E-File Signature Authorization"), is it not a requirement that the client(s) must sign Part II of that document before the tax return can legally be efiled ??
(My prior inquiry was related to where/when the ERO's manual signature must appear in Part III of that form.)
As related to "for my records," it was my understanding that the signed Form 8879 and all documents ("filing copies" of W2s, 1099-Rs, etc.) that were submitted electronically must also be retained for a period of three years or so for examination at any time by the IRS.
Most preparers also include a copy of the Form 8879 with the client's tax return.
I know I'm getting old, but I did not think I was that much confused.
Assuming you are referring to Form 8879 ("IRS E-File Signature Authorization"), is it not a requirement that the client(s) must sign Part II of that document before the tax return can legally be efiled ??
No, it is not a requirement IF the taxpayer is using the older "Self-selected PIN" method and actually enters the PIN himself. This is the method that requires the "shared secrets" (e.g. birthday and previous AGI/PIN.) You are correct that it is a requirement for a taxpayer using the "Practioner PIN" method.
See the instructions When and How to Complete on the back of the form
Assuming you are referring to Form 8879 ("IRS E-File Signature Authorization"), is it not a requirement that the client(s) must sign Part II of that document before the tax return can legally be efiled ??
No, it is not a requirement IF the taxpayer is using the older "Self-selected PIN" method and actually enters the PIN himself. This is the method that requires the "shared secrets" (e.g. birthday and previous AGI/PIN.) You are correct that it is a requirement for a taxpayer using the "Practioner PIN" method.
See the instructions When and How to Complete on the back of the form.
Assuming you are referring to Form 8879 ("IRS E-File Signature Authorization"), is it not a requirement that the client(s) must sign Part II of that document before the tax return can legally be efiled ??
(My prior inquiry was related to where/when the ERO's manual signature must appear in Part III of that form.)
DUH. Senior moment I reckon. I was really thinking about that d**ned four page EIC form, whatever the number of it is.
As for the real 8879, efiling form, of course I sign, but do not provide a copy to client since it's meant for my files only.
Just this year I'm starting to then scan the 8879's and 8453's into Drake's handy dandy DDM along with w2's, 1099's.
ChEAr$,Is It Necessary for Preparer to Sign Form 8879? My software in the past would print my name on the bottom of form 8879 and I would not actually sign it. Is there a signature required this year?
Not sure if you're asking whether we should sign the client's copy or if we should sign the one we are keeping for our records.
Can't find anything concrete, but anyhoo I'm signing the one I keep (just in case it IS required and IRS walks in here unannounced someday). I'm NOT signing the client's copy because I don't particularly want them to have a copy of my signature. Besides, maybe those saying the computer-printed signature is good enough are right.
I'm sure everybody here knows the 8879 has to be customer-signed before transmitting and also I assume most use the practioner-pin method (no way I'm letting a customer start any self-select punching around on my keyboard).
Chapter 3
Electronic Return Origination
Signing an Electronic Tax Return
As with an income tax return submitted to the IRS on paper, the taxpayer and paid
preparer (if applicable) must sign an electronic income tax return. Taxpayers must
sign individual income tax returns electronically. There are currently two methods
for signing individual income tax returns electronically (see Electronic Signature
Methods, below).
Taxpayers must sign and date the Declaration of Taxpayer to authorize the origination
of the electronic submission of the return to the IRS prior to the transmission
of the return to IRS. The Declaration of Taxpayer includes the taxpayer’s declaration
under penalties of perjury that the return is true, correct and complete, as well as
the taxpayers’ Consent to Disclosure. The Consent to Disclosure authorizes the IRS to
disclose information to the taxpayers’ Providers. Taxpayers authorize Intermediate
Service Providers, Transmitters and EROs to receive from the IRS an acknowledgement
of receipt or reason for rejection of the electronic return, an indication of any
refund offset, the reason for any delay in processing the return or refund and the
date of the refund.
Taxpayers must sign a new declaration if the electronic return data on individual
income tax returns is changed after taxpayers signed the Declaration of Taxpayer
and the amounts differ by more than either $50 to “Total income” or “AGI,” or $14
to “Total tax,” “Federal income tax withheld,” “Refund,” or “Amount you owe.”
Electronic Signature Methods
There are two methods of signing individual income tax returns with an electronic signature
available for use by taxpayers. Both methods allow taxpayers to use a Personal
Identification Number (PIN) to sign the return and the Declaration of Taxpayer.
Self-Select PIN is one of these methods. The Self-Select PIN method requires taxpayers
to provide their prior year Adjusted Gross Income (AGI) amount or prior year PIN
for use by the IRS to authenticate the taxpayers. EROs should encourage taxpayers
who do not have their original prior AGI or PIN to call IRS Tax Help at (800) 829-1040.
This method may be completely paperless if the taxpayers enter their own PINs
directly into the electronic return record using key strokes after reviewing the completed
return. Taxpayers may also authorize EROs to enter PINs on their behalf, in
which case the taxpayers must review and sign a completed signature authorization
form after reviewing the return. Also see IRS e-file Signature Authorization below.
Chapter 3
Electronic Return Origination
Practitioner PIN is the other method and it does not require the taxpayer to provide their prior year AGI amount or prior year PIN. When using the Practitioner PIN method, taxpayers must always appropriately sign a completed signature authorization form (see IRS e-file Signature Authorization). Taxpayers, who use the Practitioner PIN method and enter their own PINs in the electronic return record using key strokes after reviewing the completed return, must still appropriately sign the signature authorization form.
Regardless of the method of electronic signature used, taxpayers may enter their
own PINs; EROs may select and enter the taxpayers’ PINs; or the software may generate the taxpayers’ PINs in the electronic return. After reviewing the return, the taxpayers must agree by signing an IRS e-file signature authorization containing the PIN.
The following taxpayers are ineligible to sign individual income tax returns with an electronic signature using the Self-Select PIN:
n Primary taxpayers under age sixteen who have never filed; and
n Secondary taxpayers under the age sixteen who did not file the prior tax year.
EROs should advise taxpayers to keep a copy of their completed tax return to assist with authentication in the subsequent year.
IRS e-file Signature Authorization
When taxpayers are unable to enter their PIN directly in the electronic return,
taxpayers authorize the ERO to enter their PINs in the electronic return record by signing the appropriate completed IRS e-file signature authorization form. Form 8879, IRS e-file Signature Authorization, authorizes an ERO to enter the taxpayers’
PINs on Individual Income Tax Returns and Form 8878, IRS e-file Authorization for
Application of Extension of Time to File, authorizes an ERO to enter the taxpayers’
PINs on Forms 4868 and 2350.
The ERO may enter the taxpayers’ PINs in the electronic return record before the taxpayers sign Form 8879 or 8878, but the taxpayers must sign and date the
appropriate form before the ERO originates the electronic submission of the return. The taxpayer must sign and date the Form 8879 or Form 8878 after reviewing the return and ensuring the tax return information on the form matches the information on the return.
Only taxpayers who provide a completed tax return to an ERO for electronic filing may complete the IRS e-file Signature Authorization without reviewing the return
Chapter 3
Electronic Return Origination
originated by the ERO. The ERO must enter the line items from the paper return on the applicable Form 8879 or Form 8878 prior to the taxpayers signing and dating
the form. The ERO may use these pre-signed authorizations as authority to input the taxpayer’s PIN only if the information on the electronic version of the tax return agrees with the entries from the paper return.
Taxpayers and the ERO representative must always complete and sign Form 8879
or Form 8878 for the Practitioner PIN method of electronic signature.
Electronic Signatures for EROs
EROs must also sign with a PIN. EROs should use the same PINs for the entire tax year. The ERO may manually input or the software can generate the PIN in the electronic record in the location designated for the ERO Electronic Filing Identification Number (EFIN)/PIN. The ERO is attesting to the ERO Declaration by entering a PIN in the ERO EFIN/PIN field. For returns prepared by the ERO firm return preparers are declaring under the penalties of perjury that they reviewed the returns and they
are true, correct and complete.
EROs may authorize members of their firms or designated employees to sign for them, but the EROs are still responsible for all the electronic returns originated by their firms.
For returns prepared by other than the ERO firm that originates the electronic submission, the ERO attests that the return preparer signed the copy of the return and that the electronic return contains tax information identical to that contained in the paper return. The ERO must enter the return preparer’s identifying information (name, address, EIN, when applicable, and SSN or PTIN) in the electronic return.
EROs may sign Forms 8879 and 8878 by rubber stamp, mechanical device (such as signature pen) or computer software program as described in Notice 2007-79. The signature must include either a facsimile of the individual ERO’s signature or of the ERO’s printed name. EROs using one of these alternative means are personally responsible for affixing their signatures to returns or requests for extension. This does not alter the requirement that taxpayers must sign Form 8879 and Form 8878 by handwritten signature. The ERO must retain Forms 8879 and 8878 for three years from the return due date or the IRS received date, whichever is later. EROs must not send Forms 8879 and 8878 to the IRS unless the IRS requests they do so.
Chapter 3
Electronic Return Origination
Signing an Electronic Tax Return
As with an income tax return submitted to the IRS on paper, the taxpayer and paid
preparer (if applicable) must sign an electronic income tax return. Taxpayers must
sign individual income tax returns electronically. There are currently two methods
for signing individual income tax returns electronically (see Electronic Signature
Methods, below).
Taxpayers must sign and date the Declaration of Taxpayer to authorize the origination
of the electronic submission of the return to the IRS prior to the transmission
of the return to IRS. The Declaration of Taxpayer includes the taxpayer’s declaration
under penalties of perjury that the return is true, correct and complete, as well as
the taxpayers’ Consent to Disclosure. The Consent to Disclosure authorizes the IRS to
disclose information to the taxpayers’ Providers. Taxpayers authorize Intermediate
Service Providers, Transmitters and EROs to receive from the IRS an acknowledgement
of receipt or reason for rejection of the electronic return, an indication of any
refund offset, the reason for any delay in processing the return or refund and the
date of the refund.
Taxpayers must sign a new declaration if the electronic return data on individual
income tax returns is changed after taxpayers signed the Declaration of Taxpayer
and the amounts differ by more than either $50 to “Total income” or “AGI,” or $14
to “Total tax,” “Federal income tax withheld,” “Refund,” or “Amount you owe.”
Electronic Signature Methods
There are two methods of signing individual income tax returns with an electronic signature
available for use by taxpayers. Both methods allow taxpayers to use a Personal
Identification Number (PIN) to sign the return and the Declaration of Taxpayer.
Self-Select PIN is one of these methods. The Self-Select PIN method requires taxpayers
to provide their prior year Adjusted Gross Income (AGI) amount or prior year PIN
for use by the IRS to authenticate the taxpayers. EROs should encourage taxpayers
who do not have their original prior AGI or PIN to call IRS Tax Help at (800) 829-1040.
This method may be completely paperless if the taxpayers enter their own PINs
directly into the electronic return record using key strokes after reviewing the completed
return. Taxpayers may also authorize EROs to enter PINs on their behalf, in
which case the taxpayers must review and sign a completed signature authorization
form after reviewing the return. Also see IRS e-file Signature Authorization below.
Chapter 3
Electronic Return Origination
Practitioner PIN is the other method and it does not require the taxpayer to provide their prior year AGI amount or prior year PIN. When using the Practitioner PIN method, taxpayers must always appropriately sign a completed signature authorization form (see IRS e-file Signature Authorization). Taxpayers, who use the Practitioner PIN method and enter their own PINs in the electronic return record using key strokes after reviewing the completed return, must still appropriately sign the signature authorization form.
Regardless of the method of electronic signature used, taxpayers may enter their
own PINs; EROs may select and enter the taxpayers’ PINs; or the software may generate the taxpayers’ PINs in the electronic return. After reviewing the return, the taxpayers must agree by signing an IRS e-file signature authorization containing the PIN.
The following taxpayers are ineligible to sign individual income tax returns with an electronic signature using the Self-Select PIN:
n Primary taxpayers under age sixteen who have never filed; and
n Secondary taxpayers under the age sixteen who did not file the prior tax year.
EROs should advise taxpayers to keep a copy of their completed tax return to assist with authentication in the subsequent year.
IRS e-file Signature Authorization
When taxpayers are unable to enter their PIN directly in the electronic return,
taxpayers authorize the ERO to enter their PINs in the electronic return record by signing the appropriate completed IRS e-file signature authorization form. Form 8879, IRS e-file Signature Authorization, authorizes an ERO to enter the taxpayers’
PINs on Individual Income Tax Returns and Form 8878, IRS e-file Authorization for
Application of Extension of Time to File, authorizes an ERO to enter the taxpayers’
PINs on Forms 4868 and 2350.
The ERO may enter the taxpayers’ PINs in the electronic return record before the taxpayers sign Form 8879 or 8878, but the taxpayers must sign and date the
appropriate form before the ERO originates the electronic submission of the return. The taxpayer must sign and date the Form 8879 or Form 8878 after reviewing the return and ensuring the tax return information on the form matches the information on the return.
Only taxpayers who provide a completed tax return to an ERO for electronic filing may complete the IRS e-file Signature Authorization without reviewing the return
Chapter 3
Electronic Return Origination
originated by the ERO. The ERO must enter the line items from the paper return on the applicable Form 8879 or Form 8878 prior to the taxpayers signing and dating
the form. The ERO may use these pre-signed authorizations as authority to input the taxpayer’s PIN only if the information on the electronic version of the tax return agrees with the entries from the paper return.
Taxpayers and the ERO representative must always complete and sign Form 8879
or Form 8878 for the Practitioner PIN method of electronic signature.
Electronic Signatures for EROs
EROs must also sign with a PIN. EROs should use the same PINs for the entire tax year. The ERO may manually input or the software can generate the PIN in the electronic record in the location designated for the ERO Electronic Filing Identification Number (EFIN)/PIN. The ERO is attesting to the ERO Declaration by entering a PIN in the ERO EFIN/PIN field. For returns prepared by the ERO firm return preparers are declaring under the penalties of perjury that they reviewed the returns and they
are true, correct and complete.
EROs may authorize members of their firms or designated employees to sign for them, but the EROs are still responsible for all the electronic returns originated by their firms.
For returns prepared by other than the ERO firm that originates the electronic submission, the ERO attests that the return preparer signed the copy of the return and that the electronic return contains tax information identical to that contained in the paper return. The ERO must enter the return preparer’s identifying information (name, address, EIN, when applicable, and SSN or PTIN) in the electronic return.
EROs may sign Forms 8879 and 8878 by rubber stamp, mechanical device (such as signature pen) or computer software program as described in Notice 2007-79. The signature must include either a facsimile of the individual ERO’s signature or of the ERO’s printed name. EROs using one of these alternative means are personally responsible for affixing their signatures to returns or requests for extension. This does not alter the requirement that taxpayers must sign Form 8879 and Form 8878 by handwritten signature. The ERO must retain Forms 8879 and 8878 for three years from the return due date or the IRS received date, whichever is later. EROs must not send Forms 8879 and 8878 to the IRS unless the IRS requests they do so.
