Article: 50078
Overview
Form 8879 is used exclusively by professional tax preparers who electronically file a client’s tax return. This form provides authorization for the preparer to enter the taxpayer’s personal identification number (PIN) on the e-filed return.
Key Points
- Purpose: Authorizes a tax professional to electronically sign a return on behalf of the taxpayer.
- Use Case: Applicable only when a return is filed by a professional preparer.
- Self-Prepared Returns: If you file your own return electronically (i.e., self-prepared), Form 8879 is not required and will not be included in your return PDF.
- Form Generation: Because it is not relevant to self-prepared filings, Form 8879 will not generate in the PDF copy of such returns.
Additional Resources
For more detailed guidance, visit the IRS official page:
About Form 8879 – IRS.gov