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Form 8879: ERO signatures transferring to form

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📌 How ERO signatures transfer to Form 8879

Step 1: For Form 1040, confirm what shows as the signature

Use this when you are preparing a Form 1040 return.

For Form 1040, the ERO name shows on Form 8879 as the signature.

 

IRS Publication 1345 note:

EROs may sign Forms 8879 and 8878 by rubber stamp, mechanical device (such as signature pen) or computer software program as described in Notice 2007-79.

Step 2: For Form 1041, follow the PIN and Authentication Record rules

Use this when you are preparing a Form 1041 return.

For Form 1041, see the note below from IRS Publication 1437:

 

If the return is prepared by the ERO that originates the electronic submission of the tax return, the ERO is required to input a PIN as a signature in the Authentication Record of the electronic return in the location designated for the ERO EFIN/PIN. If the return was prepared by someone other than the ERO that originates the electronic submission, the ERO must ensure that the electronic record contains the return preparers identifying information (i.e. name, address, and SSN or PTIN).

 

By entering a PIN in the location designated for the EROs EFIN/PIN in the electronic record, the ERO attests that the return preparer manually signed the paper copy of the return and that the electronic return contains tax information identical to that contained in the paper return.

Step 3: For these forms, understand why the ERO name does not show as the signature

Use this when you are preparing one of the listed return types.

For Forms 1120, 1120S, 1120F, 1120-POL, 1065, 1065-B, 990, 990-EZ, 990-PF, 8868, 720, 2290, 8849, and their associated 8879s, the ERO name does not show in the return as the signature. See the note below from IRS Publication 4163:

 

The ERO must sign and complete the requested information in the Declaration of Electronic Return Originator [ERO] section after thoroughly reading the declaration. An ERO may authorize members of its firm or designate employees to sign for the ERO, but the ERO is still responsible for all electronically filed returns originated by its firm. EROs do not have to disclose their Employer Identification Number (EIN) or Social Security Number (SSN) on the copies they provide to taxpayers.

 

Since anyone may sign Form 8879 for these return types and we cannot know who is actually signing Form 8879, the ERO name is not shown on Form 8879 as the signature.

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