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As a tax preparer, Form 8879 is your client's authorization to electronically file their return. Understanding which variant to use ensures compliance with IRS requirements:
Practice Tip: Generate the correct form variant automatically by selecting the appropriate return type in your tax software. Most professional tax preparation software will produce the correct form based on the entity type.
Your electronic signature solution must:
Using a tax-specific solution such as Liscio that walks the client through their tax return will ensure that the entire tax preparation process and e-signature requirements are fulfilled as efficiently as possible. By leading the user directly to the signature lines, the issue of confusion and skipping over all of the content is avoided, reducing downstream problems that cost both the client and the preparer more time, such as a client signing without reviewing critical return information.
Failure to check items such as current address, amount due, and the accuracy of the return itself leads to calls into the office to ask about the status of a refund, problems noted with address and bank account data, and the need to amend returns with incorrect data.
For new clients:
For returning clients signing remotely:
Your Compliance Responsibilities
As an ERO accepting electronic signatures, you must:
For each electronically signed Form 8879, maintain:
For married filing jointly returns:
A: Document the identity verification method used, signature capture details (date, time, IP address), and maintain the signed Form 8879 for at least three years.
A: Yes. It is considered a manual signature and is acceptable. You still need to securely store the image for three years and ensure it's transmitted securely.
A: Follow up with the client to determine any issues they're experiencing. If they can't complete the electronic process, provide an alternative manual signing option.
A: Potentially. Following IRS requirements creates a safe harbor, but you should maintain cyber liability insurance and follow the recommended security practices.
A: The person with power of attorney can sign, but you must obtain and keep a copy of the POA authorization and follow normal identity verification procedures for the POA holder.