I am preparing my client's income tax return and plan to use Form 8879, IRS e-file Signature Authorization, when filing electronically. What are my responsibilities as a paid preparer relative to the Form 8879

As a paid preparer, your responsibilities relative to Form 8879, IRS e-file Signature Authorization, when filing electronically, include the following:

1. Completion and Review:
   • Ensure that Form 8879 is completed accurately. This includes verifying that the taxpayer's name, Social Security Number (SSN), and other identifying information are correct.
   • Review the completed tax return with the taxpayer to ensure that all information is accurate and complete.
2. Obtaining Signatures:
   • Obtain the taxpayer's signature on Form 8879 before transmitting the electronic return to the IRS. The taxpayer must sign and date the form to authorize the electronic filing of their tax return.
   • If the taxpayer is married and filing jointly, both spouses must sign Form 8879.
3. Retention of Form 8879:
   • Retain the signed Form 8879 for three years from the return due date or the date the IRS received the return, whichever is later. This is required for record-keeping purposes and to comply with IRS regulations.
4. Electronic Filing:
   • Transmit the electronic return to the IRS only after obtaining the signed Form 8879 from the taxpayer.
   • Ensure that the electronic return data matches the information on the signed Form 8879.
5. Providing Copies:
   • Provide the taxpayer with a copy of the signed Form 8879 and the filed tax return. This ensures that the taxpayer has a record of their authorization and the information submitted to the IRS.
6. Compliance with IRS e-file Rules:
   • Follow all IRS e-file rules and requirements, including those related to the use of Form 8879. This includes ensuring the security and confidentiality of taxpayer information during the electronic filing process.

By adhering to these responsibilities, you ensure compliance with IRS regulations and help maintain the integrity and accuracy of the electronic filing process.

Sources:
Publication 1345 (11/2023)
Rev. Proc. 2022-19
Instructions for Form 990-T (2023)
Instructions for Form 8867 (11/2023)
Instructions for Form 944-SS (2011)
Instructions for Form 990-EZ (2023)
Instructions for Form 990 Return of Organization Exempt From Income Tax (2023)