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IRS form 8879 is an e-file signature authorization form used by tax preparers to allow clients to electronically sign their tax returns. It is a one-page document with instructions on the second page. The form enables tax practitioners to generate a personal ID number for clients to sign their returns using a pin method. This process allows for remote signing, with the client inputting their pin to act as their signature. There are also listed responsibilities that the tax preparer must adhere to.