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By signing this form, the fiduciary, electronic return originator (ERO), and paid preparer declare that the return is true, correct, and complete.
If you need to submit certain forms (or attachments) with your return, you are still able to e-file. However, you will need to complete and mail in Form 8453 U.S. Individual Income Tax Transmittal for an IRS e-file Return along with the forms or attachments.
Form 8879 is the declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO).
An electronically transmitted return signed by an agent must have a power of attorney attached to Form 8453 that specifically authorizes the agent to sign the return.
Form 8453 (with the required forms or supporting documents) must be mailed to the IRS within three business days after receiving acknowledgement that the return was accepted. An electronically-transmitted return will not be considered complete until a Form 8453 is received by the IRS.
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IRM 10.10. 1.6. 1 (11-18-2021). Another exception is Form 2848, Power of Attorney and Declaration of Representative, which may be electronically signed when submitted to the IRS online at IRS.gov/Submit2848.
An ERO may sign the Form 8453-EO by rubber stamp, mechanical device, or computer software program. The alternative method of signing must include either a facsimile of the individual EROs signature or of the EROs printed name. Paid preparers.