IRS E-File Signature Authorization

Definition

An IRS e-file signature authorization is a form used to document a taxpayer's or fiduciary's consent for a tax preparer to electronically submit a return on their behalf. These forms, such as Form 8879 for individuals or Form 8879-TA for trusts and estates, serve as the legal substitute for a handwritten signature on a paper return. Proper collection, verification, and retention of these authorizations is a core ERO compliance requirement.