what is form 8879

Form 8879 is a declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO) . It is used to authorize the electronic filing (e-file) of original and amended returns, and it contains a taxpayer declaration that the taxpayer must sign and date, stating that he or she has reviewed the tax return and has ensured the tax return information of the Form 8879 matches the information on the return. The ERO must retain Form 8879 and not send it to the IRS unless requested to do so. The completed Form 8879 should be retained for 3 years from the return due date or the date the IRS received the return, whichever is later, and it may be retained electronically in accordance with the recordkeeping guidelines.