Key takeaways
- Under the Practitioner PIN method, the client may type their own PIN or authorize you to enter it on Form 8879.
- You must have the signed Form 8879 before you sign Part III and transmit the return.
- Keep Form 8879 for three years from the later of the return due date or the IRS received date.
- Do not mail Form 8879 to the IRS unless the IRS asks for it.
What Form 8879 authorizes
The IRS describes Form 8879 as the declaration document and signature authorization for an e-filed return. It is titled IRS e-file Signature Authorization. The PDF on irs.gov is labeled Rev. January 2021, so check the forms page again before you print blank copies for the 2027 season.
Form 8878 covers e-filed extensions. The IRM treats Form 8878 and Form 8879 as separate declarations, so an extension request does not replace the Form 8879 for the return itself.
Form 8879 is a signature record, not a tax form. It does not change the numbers on the return. Its job is to show that the taxpayer approved the return before it was sent.
Which PIN method uses which signature
Under the Self-Select PIN method, the taxpayer chooses the PIN. The IRM says taxpayers may choose their own PINs or accept a PIN generated by software or entered by the ERO (IRM 3.42.5.7.1.1). Use this route when the client is at your desk or on a screen share and wants to type the PIN in the software.
Under the Practitioner PIN method, the IRS page says the taxpayer “authorizes the ERO to enter or generate the taxpayer’s personal identification number (PIN).” The IRM adds that Form 8879 must be completed for each individual return prepared with this method (IRM 3.42.5.7.1.3).
Decision rule for the intake call: if the client wants to type the PIN, let them enter it in the software and keep the record. If the client wants you to enter it, get the signed Form 8879 first, then enter the PIN under the authorization on that form.
Electronic signatures on Form 8879
The IRM says that Form 8878 and Form 8879 are declaration documents and signature authorizations for e-filed extensions and returns. It defers to Publication 1345 for the electronic signature methods that are currently acceptable (IRM 3.42.5.7.1.3). The taxpayer’s own PIN entry is the method the IRM describes directly.
Practitioner summaries of the IRS guidance describe two other routes: a digitized handwritten signature attached to the electronic record, and a typed name entered in an electronic record or on a web form. Those summaries also say the process must generate evidence of who signed and must link that person to the record. Confirm both routes against the current Publication 1345 before you rely on either one for 2026 returns.
A scanned signature that is emailed back is a handwritten signature, not a new method. Keep the original PDF and the email it came in, so the record shows the signature and the date it arrived.
Retention: three years from the later date
The IRM says EROs must retain Form 8879 for three years from the due date of the return or the IRS received date, whichever is later (IRM 3.42.5.7.1.2). The clock does not start on the day you prepared the return.
Example one: a 2026 return is due April 15, 2027, and the IRS receives it before that day. The later date is the due date, April 15, 2027, so keep the form through April 15, 2030.
Example two: the same return is received after the due date. The IRS received date is then the later date, so the three years run from that receipt date. Write the exact destruction date in the retention calendar as soon as the IRS receipt date is known, not the due date.
The same paragraph says Form 8879 must not be mailed to the IRS unless the IRS requests it. Store the signed PDF in the client’s 2026 engagement folder with the transmission record, and do not send the original anywhere.
Sequence before you transmit
Step one: confirm the PIN method for each return. The Practitioner PIN method requires Form 8879, and the IRM requires one form per individual return.
Step two: collect the signed Form 8879 from the client. The IRM says the ERO must receive the signed form before signing Part III, and the identity confirmation must happen before the return is transmitted.
Step three: sign Part III, then transmit. Put the signed PDF, the date you received it and the date you signed Part III in the workflow status. A return with no signed form in the file is not ready to transmit.
Failure modes and fixes
Failure: the firm enters the client’s PIN from a phone call with no signed form. Fix: stop. Ask the client to type the PIN, or hold the return until the signed Form 8879 arrives.
Failure: the return is transmitted, then the signed form arrives two days later. Fix: change the workflow so the transmit button is blocked until the file has a signed Form 8879 with the Part III date.
Failure: the team counts the three years from the prep date. Fix: write the destruction date as three years after the later of the due date and the IRS received date, and put it in the retention calendar.
Failure: a staff member mails the form to the IRS because it seemed like the safe thing to do. Fix: the IRM says not to mail it unless requested, so keep it on file.
Failure: Form 8879 is used for an extension. Fix: use Form 8878 for e-filed extensions, and reserve Form 8879 for the return.
Client wording that works
For a client who must sign by hand and return a PDF, send this: “Please sign the attached Form 8879 and send the signed PDF back to us by [date]. We cannot transmit your 2026 return until we have it.” Use the same wording each season so the request is the same for every client.
For a client who will type the PIN, send this: “When you reach the signature step in our software, enter the PIN you choose. Keep a copy of it with your tax records.” Tell the client which screen the step appears on, because a client who cannot find it will call you.
For a client who may file late, send this: “Your 2026 return is due April 15, 2027. If you need more time, tell us by [date] so we can file an extension before that day.” Fill in the date you need the answer, not the date the IRS sets.
Dates to check for the 2026 return
Most individual returns are due April 15. The IRS filing page says that if day 15 falls on a Saturday, Sunday or legal holiday, the due date is delayed until the next business day. For 2026 returns, check the date on the calendar when you set the workflow, and log it in the retention field as the due date.
The IRS shows the 2025 filing date as April 15, 2026. Use the same rule for the 2026 return and confirm the date against the IRS page before the 2027 season opens.