Tuesday, March 23, 2021

ITINs acceptable on Form 8879, IRS e-file Signature Authorization

The IRS has issued an update to the instructions for Form 8879, IRS e-file Signature Authorization.


The update provides that an Individual Taxpayer Identification Number (ITIN) can be used on Form 8879 in place of a Social Security Number (SSN) when the taxpayer doesn’t have, or isn’t eligible for, an SSN. 

Taxpayers use a Personal Identification Number (PIN) to sign an e-filed individual tax return that is transmitted by an electronic return originator (ERO). (Instructions to Form 8879)

Taxpayers use Form 8879 to authorize the electronic filing (e-filing) of their original or amended return by an ERO. 

Form 8879 must be completed when the Practitioner PIN method is used to sign the taxpayer's e-filed individual income tax return or when the taxpayer authorizes the ERO to enter or generate the taxpayer’s PIN on their e-filed individual income tax return. 

Now the IRS has updated the instructions to Form 8879 to include the following:

“If a taxpayer doesn't have and isn't eligible to get a Social Security number (SSN), enter the taxpayer's IRS Individual Taxpayer Identification Number (ITIN) wherever an SSN is requested on Form 8879.”

Before this update, the instructions to Form 8879 provided only that an ERO must “enter the name(s) and social security number(s) of the taxpayer(s) at the top of the form.” 

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