Form 8879-TA

Definition

Form 8879-TA is the IRS e-file signature authorization for Form 4547, Trump Account Election(s). Released in December 2025, it is the newest member of the 8879 series. When a parent, guardian, or other authorized individual makes a Trump Account election for a child, Form 4547 is e-filed together with that individual's income tax return — and Form 8879-TA is the declaration document that authorizes the electronic filing. It is required when the Practitioner PIN method is used, or when the individual authorizes the ERO to enter or generate their five-digit PIN. The ERO must receive the signed form before transmitting the return and retain it for three years; it is not mailed to the IRS unless requested. Not to be confused with Form 8879-F, the e-file authorization for fiduciary (trust and estate) returns.

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