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Complete Form 8879 when the Practitioner PIN method is used or when the taxpayer authorizes the ERO to enter or generate the taxpayer's personal identification number (PIN) on his or her e-filed individual income tax return. Don't send this form to the IRS. The ERO must retain Form 8879.
The IRS doesn't specify what technology a taxpayer must use to capture an electronic signature. The IRS will accept images of signatures (scanned or photographed) including common file types supported by Microsoft 365 such as tiff, jpg, jpeg, pdf, Microsoft Office suite or Zip.
\u25b6 ERO must obtain and retain completed Form 8879. \u25b6 Go to www.irs.gov/Form8879 for the latest information.
If the taxpayer is deceased, the Form 8879 can be signed by the executor or administrator of the decedent's estate. A taxpayer can sign his or her spouse's name if the spouse is unable to sign due to injury, disease, or deployment in a combat zone, and verbal permission is given.
An organization officer or person subject to tax and an electronic return originator (ERO) use Form 8879-EO when the organization officer or person subject to tax wants to use a personal identification number (PIN) to electronically sign an electronic return and, if applicable, authorize an electronic funds withdrawal.
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\u25b6 ERO must obtain and retain completed Form 8879. \u25b6 Go to www.irs.gov/Form8879 for the latest information.
Form 8879 is the declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO).
Are taxpayers required to sign Forms 8878 or 8879 electronically? No. Taxpayers may continue to use a handwritten signature and return the form to the ERO in-person, via U.S. mail, private delivery, fax, e-mail, or an Internet website.
Are taxpayers required to sign Forms 8878 or 8879 electronically? No. Taxpayers may continue to use a handwritten signature and return the form to the ERO in-person, via U.S. mail, private delivery, fax, e-mail, or an Internet website.
What is an ERO signature? The Practitioner PIN method is an additional signature method for taxpayers who use an Electronic Return Originator (ERO) to sign their return by entering a five-digit PIN. The PIN can be any five digits except all zeros.

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