What is Form 8879?
IRS e-file Signature Authorization
Short answer
Form 8879 is the client's signed permission for the ERO to e-file their individual return. It is signed before transmission and kept for three years.
What it is
Form 8879 (IRS e-file Signature Authorization) is how a taxpayer authorizes an ERO to enter or generate their PIN and send their Form 1040 electronically. The client reviews the return figures shown on the form, signs it, and only then may the ERO transmit.
The form stays with the ERO; it is not mailed to the IRS. It may be signed on paper or electronically. An electronic signature is acceptable when the ERO follows Publication 1345, which for a client who is not in the room requires verifying their identity first.
Why it matters for a tax firm
A return e-filed without a signed 8879 is an e-file violation that can cost the firm its EFIN. In busy weeks the form is the step most often skipped or signed after the fact, so the collection and signing step should be tracked per client.
How XyloDocs handles it
XyloDocs tracks which documents are still missing for each client and sends reminders in English or Spanish, so a return is not marked ready until the signature page is back.
Related terms
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Sources
Questions about Form 8879
Can a client sign Form 8879 from their phone?
Yes, if the e-signature process meets Publication 1345: the signer's identity is verified (knowledge-based authentication is the common method), the signature is tied to the form, and the record is kept.
Does the IRS need a copy of Form 8879?
No. The ERO keeps it for three years and produces it if the IRS asks.
Is there a business version?
Yes. Business returns use the Form 8879 series for that return type, for example 8879-CORP or 8879-PE, with the same before-transmission rule.
Last reviewed: October 16, 2026. This glossary explains terms; it is not legal or tax advice. Check the cited source for the current rule.
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