What is Form 8879?
Form 8879 is the IRS e-file signature authorization. The taxpayer (and spouse for MFJ) reviews key numbers from their return and provides a PIN to authorize the Electronic Return Originator (ERO) to submit the return. It's not filed with the IRS — the ERO retains it.
SupportedKey Lines
| Line | Description | Source |
|---|---|---|
| Line 1 | Adjusted Gross Income | Form 1040 Line 11 |
| Line 2 | Total tax | Form 1040 Line 24 |
| Line 3 | Federal income tax withheld | Form 1040 Line 25a + 25b |
| Line 4 | Refund | Form 1040 Line 34 |
| Line 5 | Amount owed | Form 1040 Line 37 |
How PaisaTax Handles It
- Auto-computed — all five lines pull directly from the completed Form 1040
- Preparer inputs: Taxpayer PIN (5 digits), spouse PIN (5 digits for MFJ), ERO firm name, and ERO EIN
- Terminal form — nothing flows downstream from Form 8879. It's the final verification step.
Common Situations
- Standard e-file: Taxpayer reviews the five key numbers, enters their PIN, and the ERO submits the return.
- MFJ returns: Both the primary filer and spouse must provide PINs.
- Retention: The ERO must retain Form 8879 for 3 years from the return due date or the date the return was filed, whichever is later.