Form 8879

Definition

Form 8879 is the IRS e-file signature authorization form that taxpayers sign to authorize their tax preparer to electronically file their return on their behalf. It serves as the taxpayer's legal consent and replaces a wet signature on the actual return. The IRS has specific requirements for how this form can be signed electronically, making it distinct from general e-signature rules. The 8879 series also includes return-specific variants — for example, Form 8879-F for fiduciary (trust and estate) returns and Form 8879-TA, added in December 2025 for Form 4547, Trump Account Election(s).

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