Form 8879 is the IRS e-file Signature Authorization. When a paid preparer e-files your federal return, this is the form you sign to declare, under penalties of perjury, that you have examined the return and that it is true, correct and complete, and to authorize the preparer’s firm to enter a five-digit PIN as your electronic signature. It is not a formality. California has its own version, FTB 8879, with the same basic purpose for your state return. Both are worth reading line by line before you sign, because they are the last point at which you can catch a mistake that will otherwise be filed in your name.
Scope: this page reflects the current federal Form 8879 (Rev. January 2021) and the 2025 California FTB 8879, the latest editions available on official sites in November 2026. Check for newer revisions before the 2027 filing season. TaxProsOfCA.com is not a tax firm and gives no tax advice.
What you are actually agreeing to
Part II of the federal Form 8879 contains several separate statements bundled into one signature. Read plainly, you are declaring or authorizing that:
- You have examined a copy of the return you are authorizing, and to the best of your knowledge it is true, correct and complete.
- The figures in Part I of the form match the return.
- Your electronic return originator (ERO), transmitter or service provider may send the return to the IRS and receive back the acknowledgement, the reason for any processing delay, and the date of any refund.
- If you are paying a balance by direct debit, the U.S. Treasury may withdraw it from the account entered in the software. The form says that authorization stays in effect until you notify the Treasury’s financial agent to end it.
- The PIN shown is your signature on the return.
The heading of Part II carries its own instruction in parentheses: “Be sure you get and keep a copy of your return.” Treat that as part of the deal. Signing an 8879 without having seen the return it describes means signing a declaration you cannot honestly make.
The five numbers in Part I
Part I is a summary of the return in whole dollars. These are the numbers to compare against the full return and your own records:
| Line | What it shows | What to compare it with |
|---|---|---|
| 1 | Adjusted gross income | Your W-2s, 1099s and other income records added up |
| 2 | Total tax | The total tax line on the full return |
| 3 | Federal income tax withheld from Forms W-2 and 1099 | The federal withholding boxes on each form you received |
| 4 | Amount you want refunded | The refund line on the full return |
| 5 | Amount you owe | The balance due line on the full return |
Line 3 is where errors from multiple employers show up. If you had more than one job during the year, or were paid through a staffing agency for part of it, add up every federal withholding box yourself; this explainer on how withholding works when a staffing agency is your employer is a useful refresher on where those withholding figures come from.
Your responsibilities, according to the IRS
The form’s own instructions list what taxpayers must do. You must verify the accuracy of the prepared return, “including direct deposit information,” choose whether the ERO enters your PIN or you enter it yourself, confirm the PIN (five digits, not all zeros), sign and date the form, and return it to the ERO. The instructions also say your return will not be transmitted until the ERO has your signed Form 8879.
The direct deposit line deserves a second look. The IRS misconduct page lists a copy of the return “with direct deposit information that’s not theirs” as a form of refund theft. Confirm the routing and account numbers on the return belong to an account in your name.
What the preparer must do
The same instructions set out duties for the ERO. Among them:
- Get the completed, signed 8879 from you before the return is transmitted or released for transmission.
- Confirm your identity.
- Enter your PIN only if you have authorized it. For a joint return, it is not acceptable for a taxpayer to enter the PIN of an absent spouse.
- Give you a copy of the signed Form 8879 on request, and a corrected copy if the return changes after your review.
- Keep the form for three years from the return due date or the IRS received date, whichever is later.
The form is not mailed to the IRS. Both pages carry the instruction that the ERO must retain it and should not submit it unless the IRS asks. That is why you will never see it in your IRS records, and why your own copy matters.
The IRS lists e-filing “without securing the taxpayer’s signature on Form 8879” as a form of preparer misconduct you can report. A preparer who files first and asks for the signature later, or never asks at all, is breaking a basic rule.
The California version: FTB 8879
The 2025 FTB 8879 is titled California e-file Signature Authorization for Individuals and is marked “Do not mail this form to the FTB.” Its Part I is shorter, with three lines: California adjusted gross income, amount you owe, and refund or no amount due. Its declaration also covers estimated tax payments shown on the return and states that, on a joint return, each spouse or registered domestic partner appoints the other as agent for an electronic funds withdrawal or direct deposit. It carries the same reminder to obtain and keep a copy of your return.
If your preparer only hands you the federal form, ask for the California one too. Both returns are being signed on your behalf.
A five-minute review before you sign
- Ask for the full federal and California returns, not just the signature forms.
- Compare each Part I line with the matching line on the return.
- Check names, Social Security numbers and the tax year on every page.
- Confirm the bank account for any refund or payment is yours.
- Look at the paid preparer section of Form 1040 and make sure it shows a name and PTIN.
- Keep a copy of both signed authorization forms with the return.
If something does not match, ask before signing. Correcting a number at this stage is a quick edit; correcting it after filing usually means an amended return. The site’s guide to fixing a preparer’s mistake after filing shows how much more work that path involves. And if you want questions ready for the appointment itself, the list of questions worth asking before you hire includes several about who signs and files.
Remote signing and e-signatures
Many preparers now send the 8879 through a portal. The federal instructions allow taxpayers to sign “by handwritten signature, or electronic signature if supported by computer software,” and to return the form by hand delivery, mail, private delivery service, email, internet website or fax. Convenience is fine. The obligation to examine the return first does not change because the signature is a click.
Because your PIN functions as a signature, treat any request for your Social Security number, prior-year PIN or identity documents through an unfamiliar link with caution. The site’s guide to tax identity theft and what your preparer owes you covers safer ways to exchange documents.
Frequently Asked Questions
Do I send Form 8879 to the IRS?
No. The form says the ERO must retain it and not submit it to the IRS unless requested. The California FTB 8879 is likewise marked not to be mailed to the FTB.
Can my preparer e-file before I sign Form 8879?
No. The instructions say the ERO must receive the completed and signed form before the return is transmitted, and the IRS treats e-filing without it as misconduct.
What if the return changes after I signed?
The ERO instructions require the preparer to give you a corrected copy of Form 8879 if changes are made to the return, for example after your review. Ask to see the revised figures before anything is filed.
Do both spouses need to sign on a joint return?
The form has separate PIN and signature lines for each spouse, and the instructions say a taxpayer may not select or enter the PIN of an absent spouse. One spouse can authorize the ERO while the other enters their own PIN.
How long does the preparer keep my Form 8879?
Three years from the return due date or the IRS received date, whichever is later, according to the federal instructions. Keep your own copy for at least as long as you keep the return.