Form 8879-TA

Definition

An IRS e-file signature authorization form used specifically when a fiduciary — such as a trustee, executor, or personal representative — authorizes a tax preparer to electronically file a Form 1041 return for a trust or estate. It exists separately from the standard Form 8879 because trusts and estates have unique signing authority rules tied to fiduciary responsibility rather than individual taxpayer consent. Using the wrong authorization form can result in e-file rejections or incomplete engagement documentation.