The California Form 8879 serves as the e-file signature authorization for individuals, allowing taxpayers to electronically sign their income tax returns. This form is crucial when utilizing the Practitioner PIN method, as it authorizes the Electronic Return Originator (ERO) to enter the taxpayer's personal identification number on their e-filed return. To ensure your return is processed smoothly, consider filling out this form by clicking the button below.
The California 8879 form, officially known as the California e-file Signature Authorization for Individuals, plays a crucial role in the electronic filing process for individual income tax returns. This form is specifically designed for taxpayers who choose to e-file their returns using the Practitioner PIN method. By completing the 8879 form, individuals authorize their Electronic Return Originator (ERO) to enter their personal identification number (PIN) on their e-filed tax return. This authorization is tied to a specific tax year and does not serve as proof of filing; instead, the acknowledgment from the Franchise Tax Board (FTB) provides that confirmation. The form includes sections for taxpayers to provide their California adjusted gross income, amounts owed, or refunds due, ensuring that all information aligns with the corresponding lines on their tax return. Additionally, it outlines the responsibilities of both the taxpayer and the ERO, emphasizing the importance of reviewing all information for accuracy before submission. The 8879 form also facilitates direct deposit or electronic funds withdrawal, should the taxpayer choose to utilize these options. Overall, understanding the California 8879 form is essential for individuals seeking to navigate the e-filing process efficiently and accurately.
DO NOT MAIL THIS FORM TO THE FTB
TAXABLE YEAR
FORM
2011
California e-file Signature Authorization for Individuals
8879
YOUR NAME
SPOUSE’S/RDP’S NAME
YOUR SSN OR ITIN
- -
SPOUSE’S/RDP’S SSN OR ITIN
Part I Tax Return Information (whole dollars only)
1California Adjusted Gross Income (Form 540, line 17; Form 540 2EZ, line 16; Long Form 540NR, line 32;
or Short Form 540NR, line 32)
1 __________________
2
Amount You Owe (Form 540, line 111; Form 540 2EZ, line 27; Long Form 540NR, line 121; or Short Form 540NR, line 121)
2 __________________
3
Refund or No Amount Due (Form 540, line 115; Form 540 2EZ, line 28; Long Form 540NR, line 125;
or Short Form 540NR, line 125)
3 __________________
Part II Taxpayer Declaration and Signature Authorization (Be sure you obtain and keep a copy of your return.)
Under penalties of perjury, I declare that I have examined a copy of my individual income tax return and accompanying schedules and statements for the tax year ending December 31, 2011, and to the best of my knowledge and belief, it is true, correct, and complete. I further declare that the information I provided to my Electronic Return Originator (ERO), Transmitter, or Intermediate Service Provider (including my name, address, and social security number or individual tax identification number) and the amounts shown in Part I above agree with the information and amounts shown on the corresponding lines of my electronic income tax return. If applicable, I authorize an electronic funds withdrawal of the amount on line 2 and/or the estimated tax payments as shown on my return and on form FTB 8455, California e-file Payment Record, or a comparable form. If applicable, I declare that direct deposit refund amount on line 3 agrees with the direct deposit authorization stated on my return. If I have filed a joint return, this is an irrevocable appointment of the other spouse/RDP as an agent to authorize an electronic funds withdrawal or direct deposit. I authorize my ERO, Transmitter, or Intermediate Service Provider to transmit my complete return to the Franchise Tax Board (FTB). If the processing of my return or refund is delayed, I authorize the FTB to disclose to my ERO, Intermediate Service Provider, and/or Transmitter the reason(s) for the delay or the date when the refund was sent. If I am filing a balance due return, I understand that if the FTB does not receive full and timely payment of my tax liability, I remain liable for the tax liability and all applicable interest and penalties. I acknowledge that I have read and consent to the Electronic Funds Withdrawal Consent included on the copy of my electronic income tax return. I have selected a personal identification number (PIN) as my signature for my electronic income tax return and, if applicable, my Electronic Funds Withdrawal Consent.
Taxpayer’s PIN: check one box only
m I authorize ______________________________________________________________________________
to enter my PIN
ERO firm name
Do not enter all zeros
as my signature on my 2011 e-filed California individual income tax return.
m I will enter my PIN as my signature on my 2011 e-filed California individual income tax return. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.
Your signature _____________________________________________________________ Date _________________________________________
Spouse’s/RDP’s PIN: check one box only
m
I authorize _______________________________________________________________________________to enter my PIN
I will enter my PIN as my signature on my 2011 e-filed California individual income tax return. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.
Spouse’s/RDP’s signature _____________________________________________________________ Date _________________________________
Practitioner PIN Method Returns Only -- continue below
Part III Certiication and Authentication — Practitioner PIN Method Only
ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
I certify that the above numeric entry is my PIN, which is my signature for the 2011 California individual income tax return for the taxpayer(s) indicated above. I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and FTB Pub. 1345, 2011 e-file Handbook for Authorized e-file Providers.
ERO’s signature ____________________________________________________________ Date _________________________
For Privacy Notice, get form FTB 1131.
FTB 8879 C2 2011
Instructions for Form FTB 8879
California e-ile Signature Authorization for Individuals
DO NOT MAIL THIS FORM TO FTB
General Information
A Purpose of Form FTB 8879
Form FTB 8879, California e-file Signature Authorization for Individuals, must be completed when an individual e-file tax return is being signed using the Practitioner PIN method. By signing this form, the taxpayer authorizes the Electronic Return Originator (ERO) to enter the taxpayer’s personal identification number (PIN) on his or her 2011 e-filed California individual income tax return. This is a one-time authorization tied to this specific tax return.
Form FTB 8879 does not serve as proof of filing – the acknowledgement containing the date of acceptance for the accepted tax return is that proof.
Do not use form FTB 8879 if the taxpayer(s) will sign form FTB 8453, California e-file Return Authorization for Individuals, or will enter their own PIN and shared secret.
B Practitioner PIN Method
The Practitioner PIN method is an electronic signature option for taxpayers e-filing their individual income tax return through an ERO. To select this method, both the taxpayer(s) and ERO must sign form FTB 8879. When using this method, the taxpayer generally does not need to supply a shared secret with their PIN. The Practitioner PIN method can be used when the taxpayer’s shared secret is not known or the taxpayer cannot physically enter their PIN on their ERO’s computer.
For taxpayers who are married or RDPs filing jointly, it is acceptable for one spouse/RDP to authorize the ERO to enter his or her PIN and the other to choose to enter his or her own PIN. In this scenario, the spouse/ RDP entering his or her own PIN must also provide the correct shared secret. It is not acceptable for one spouse/RDP to enter both PINs.
C Taxpayer Responsibilities
Before you can e-file your individual tax return, you must:
•Inspect a copy of your individual income tax return and ensure the information is correct. Reconfirm your routing and account numbers entered into the tax preparation software.
•Review and approve the sworn statements and disclosure statements.
•Indicate or verify the five-digit PIN that will be used as your signature.
•Receive and review the information on form FTB 8455, California e-file Payment Record for Individuals, or a comparable form.
•Sign and date form FTB 8879 and submit it to your ERO (fax is acceptable).
Your tax return will not be transmitted to the Franchise Tax Board (FTB) until the ERO receives your signed form FTB 8879.
After your tax return is e-filed, you must retain the following documents (in electronic or paper format) for the California statute of limitations period:
•Original Forms W-2, W-2G, and 1099-R.
•A copy of Form 540, Form 540 2EZ, Long, or Short Form 540NR.
•A copy of form FTB 8455, California e-file Payment Record for Individuals, or a comparable form.
•A copy of your federal tax return.
•A copy of your other state income tax return if you claimed the California Other State Tax Credit. Refer to California Schedule S.
The California statute of limitations is the later of four years from the due date of the tax return or four years from the date the tax return is filed. (Exception: An extended statute of limitations period may apply for California or federal tax returns that are related to or subject to a federal audit.)
D ERO Responsibilities
Before you can e-file your client’s individual tax return, you must:
•Confirm the identity of the taxpayer(s) per FTB Pub. 1345, Section 6.
•Complete form FTB 8879 through Part I with information from the taxpayer’s tax return.
•Complete form FTB 8455, California e-file Payment Record for Individuals, or a comparable form.
•Enter the ERO firm name (not the name of the individual preparing the tax return) in Part II.
•Review the taxpayer’s tax return, plus banking information.
•Provide the taxpayer (in electronic or paper format):
oForm FTB 8879.
oA complete copy of their tax return.
oForm FTB 8455, California e-file Payment Record for Individuals, or a comparable form.
•Obtain each taxpayer’s signature after the tax return is prepared but before you transmit it.
•Record the eleven-digit PIN that will be used as your signature.
•Sign and date form FTB 8879.
After the tax return is e-filed, you must:
•Retain form FTB 8879 for four years from the due date of the tax return or four years from the date the tax return is filed, whichever is later.*
•Retain all required e-file return information per FTB Pub. 1345, Section 8.*
•Upon request, provide a copy of form FTB 8879 to the taxpayer or the FTB.
*Exception: For VITA/TCE/Not for Profit Sites, the taxpayer must retain these documents.
E Banking Information
Using direct deposit or electronic funds withdrawal is voluntary and ap- plies only to the tax return you are filing at this time. Be sure the account information entered in the tax preparation software as shown on your tax return is correct. If the bank or financial institution rejects the electronic funds withdrawal due to an error in the routing number or account number, we will send you a notice that may include penalties and interest.
To cancel an electronic funds withdrawal or a scheduled estimated tax payment, you must call the FTB at 916.845.0353 at least two working days before the date of the withdrawal.
Caution: Check with your financial institution to make sure your deposit will be accepted and to get the correct routing and account numbers. The FTB is not responsible for a lost refund due to incorrect account information entered by you or your representative.
Do not mail form FTB 8879 to the FTB.
FTB 8879 Instructions 2011
Filling out the California 8879 form is a straightforward process that requires careful attention to detail. This form allows you to authorize your Electronic Return Originator (ERO) to enter your personal identification number (PIN) for your e-filed tax return. After completing the form, ensure you keep a copy for your records, as it is important for your future reference.
The California 8879 form, also known as the California e-file Signature Authorization for Individuals, is used to authorize an Electronic Return Originator (ERO) to enter your personal identification number (PIN) on your e-filed tax return. This form must be completed when using the Practitioner PIN method. It is important to note that this form is specific to the tax return being filed and does not serve as proof of filing.
Both the taxpayer and the ERO must sign the California 8879 form when using the Practitioner PIN method. If you are married or in a registered domestic partnership (RDP) and filing jointly, one spouse/RDP can authorize the ERO to enter their PIN while the other can choose to enter their own PIN.
No, you should not mail the California 8879 form to the FTB. This form is meant to be kept by the ERO and is not submitted with your tax return. The acknowledgment of acceptance from the FTB serves as proof of filing.
If you do not sign the California 8879 form, your tax return cannot be transmitted to the FTB. The ERO must receive your signed form before they can file your return electronically.
The form requires several pieces of information, including:
You should retain the California 8879 form for four years from the due date of your tax return or four years from the date the return is filed, whichever is later. This is important for record-keeping and in case of any future audits.
If you need to cancel an electronic funds withdrawal or a scheduled estimated tax payment, you must contact the FTB at least two working days before the scheduled withdrawal date. Be sure to have your information ready when you call.
The Practitioner PIN method allows taxpayers to e-file their tax returns through an ERO without needing to provide a shared secret. This method is useful if you cannot physically enter your PIN on the ERO’s computer or if you do not know your shared secret. Both you and the ERO must sign the California 8879 form to use this method.
If your tax return or refund is delayed, the FTB may disclose the reason for the delay to your ERO. It is advisable to keep in contact with your ERO for updates on the status of your return.
As a taxpayer, you are responsible for:
It is crucial to ensure that all information is correct before submitting your return.
Failing to provide accurate names. Ensure that both your name and your spouse’s or RDP’s name are correctly spelled and match official documents.
Incorrect Social Security Numbers (SSNs) or Individual Taxpayer Identification Numbers (ITINs). Double-check that these numbers are accurate and complete.
Not using whole dollars. All amounts in Part I must be entered as whole dollars only, without cents.
Overlooking the signature requirement. Both taxpayers must sign and date the form; failure to do so will delay processing.
Using all zeros as a PIN. This is not acceptable as a signature on your e-filed return.
Neglecting to keep a copy of the signed form. Retain a copy of the 8879 for your records, as it is important for future reference.
Failing to authorize the ERO correctly. Ensure that you have selected the appropriate option for your PIN authorization.
Not reviewing the tax return before signing. It is essential to examine the entire return for accuracy prior to signing the 8879.
Ignoring the direct deposit or electronic funds withdrawal information. Verify that the banking information is accurate to avoid delays or errors.
Mailing the form to the FTB. Remember, do not mail this form; it must be submitted to your ERO.
The California 8879 form, known as the California e-file Signature Authorization for Individuals, is an essential document for those filing their taxes electronically. Along with this form, several other documents are often used to ensure a smooth filing process. Below is a list of these forms, each with a brief description of its purpose.
Using these forms in conjunction with the California 8879 helps streamline the tax filing process, ensuring that all necessary information is accurately reported and submitted. Keeping copies of these documents is also important for record-keeping and future reference.
The IRS Form 8879, known as the IRS e-File Signature Authorization, is similar to the California 8879 form in that both serve as authorizations for electronic signatures on tax returns. The IRS Form 8879 allows taxpayers to authorize their Electronic Return Originator (ERO) to enter their Personal Identification Number (PIN) on their e-filed federal income tax return. This document ensures that the taxpayer has reviewed their return and agrees with the information submitted, reinforcing the integrity of the e-filing process. Like the California version, it is crucial that the form is signed before submission to the IRS, making it an essential part of the e-filing procedure.
Another document that resembles the California 8879 is the IRS Form 8453, which is the U.S. Individual Income Tax Declaration for an IRS e-File Return. This form serves as a declaration that the taxpayer has reviewed their e-filed return and authorizes the ERO to submit it electronically. Unlike the California 8879, Form 8453 requires the taxpayer's physical signature and is used primarily for e-filing when the taxpayer needs to submit additional paper documents. Both forms emphasize the importance of taxpayer consent and verification in the e-filing process.
The California Form FTB 8455, known as the California e-File Payment Record for Individuals, shares similarities with the California 8879 form as it also involves the e-filing process. While the 8879 focuses on the authorization of the e-filing signature, the FTB 8455 provides a record of any electronic funds withdrawal or estimated tax payments. This form ensures that the taxpayer is aware of their payment obligations and provides a confirmation of payment transactions. Both forms are integral in maintaining accurate records for the Franchise Tax Board and ensuring compliance with tax obligations.
Form 1040, the U.S. Individual Income Tax Return, is another document that relates closely to the California 8879. While Form 1040 is the primary document used to report individual income tax to the IRS, it also requires a signature, either electronically or physically, to validate the return. The California 8879 serves as a means to authorize the electronic signature on the state-level return, similar to how the 1040 requires a signature for federal returns. Both forms ensure that the information reported is accurate and that the taxpayer takes responsibility for the contents of their return.
Lastly, the California Form FTB 540 serves as a comprehensive tax return for California residents. While the California 8879 is specifically for authorizing e-filing, Form FTB 540 collects all necessary income and deduction information for state tax purposes. The 8879 is a supplementary document that validates the submission of the FTB 540 electronically. Both forms work in tandem to ensure that taxpayers fulfill their obligations and that their returns are processed efficiently by the Franchise Tax Board.
Things You Should Do:
Things You Shouldn't Do:
Understanding the California 8879 form can be tricky, and several misconceptions often arise. Here are six common misunderstandings about this important document:
By clearing up these misconceptions, taxpayers can navigate the electronic filing process more effectively and ensure compliance with California tax regulations.
Key Takeaways for Using the California 8879 Form: