Form 8879 2012

What is the Form 8879

The Form 8879, also known as the IRS e-file Signature Authorization, is a crucial document that allows taxpayers to electronically sign their tax returns. This form is primarily used by tax professionals and their clients to authorize the electronic filing of individual income tax returns. By signing this form, taxpayers provide their consent for their tax preparer to submit their returns electronically, ensuring a streamlined filing process.

How to use the Form 8879

Using the Form 8879 involves several straightforward steps. First, the tax preparer fills out the necessary information, including the taxpayer's details and the return being filed. Next, the taxpayer reviews the information for accuracy. Once confirmed, the taxpayer signs the form electronically, which can be done using a secure eSignature solution. After signing, the form is submitted back to the tax preparer, who can then file the tax return electronically with the IRS.

Steps to complete the Form 8879

Completing the Form 8879 involves a series of clear steps:

• Gather necessary information, including your Social Security number and tax return details.
• Have your tax preparer fill out the form with the required information.
• Review the completed form for accuracy.
• Sign the form electronically using a secure eSignature platform.
• Return the signed form to your tax preparer for electronic filing.

Legal use of the Form 8879

The legal use of the Form 8879 is governed by the IRS guidelines for electronic filing. When signed electronically, the form acts as a valid signature, allowing the tax preparer to file the return on behalf of the taxpayer. It is essential that the eSignature process complies with the Electronic Signatures in Global and National Commerce (ESIGN) Act and the Uniform Electronic Transactions Act (UETA), ensuring that the electronic signature is legally binding.

Key elements of the Form 8879

Key elements of the Form 8879 include:

• Taxpayer's name and Social Security number.
• Tax preparer's information, including their Preparer Tax Identification Number (PTIN).
• Details of the tax return being filed, such as the type of return and the tax year.
• Signature and date fields for the taxpayer's electronic signature.

Filing Deadlines / Important Dates

Filing deadlines for the Form 8879 align with the standard tax filing deadlines set by the IRS. Typically, individual tax returns are due by April 15 of each year. If a taxpayer requires an extension, the deadline may be extended to October 15. It is important to ensure that the Form 8879 is signed and submitted to the tax preparer before these deadlines to avoid penalties and interest on late filings.