E-Signature

Form 8879-TA: What CPAs Need to Know About the E-File Signature Authorization for Trump Account Elections

Form 8879-TA, released in December 2025, is the IRS e-file signature authorization for Form 4547, Trump Account Election(s) — not for trusts and estates (that's Form 8879-F). This guide covers when 8879-TA is required, who signs it, the Practitioner PIN rules, ERO responsibilities, and retention requirements.