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Blank California 8879 Form

The California 8879 form is the e-file signature authorization for individuals submitting their tax returns electronically. This form allows taxpayers to authorize their Electronic Return Originator (ERO) to enter their personal identification number (PIN) on their e-filed California tax return. It is essential to complete this form correctly to ensure a smooth filing process and avoid potential delays.

Outline

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 tax returns. This form must be completed when taxpayers choose to e-file their returns using the Practitioner PIN method. By signing the 8879, individuals authorize their Electronic Return Originator (ERO) to enter their personal identification number (PIN) on the e-filed return. It is important to note that this authorization is specific to the tax return being filed and does not serve as proof of filing; rather, the acknowledgment of acceptance from the Franchise Tax Board (FTB) provides that confirmation. The form consists of two main parts: the first section gathers essential tax return information, such as California adjusted gross income and any amounts owed or refunds due, while the second part includes the taxpayer's declaration and signature authorization. Taxpayers are responsible for ensuring the accuracy of their returns and must retain copies of relevant documents for future reference. The ERO also has specific obligations to fulfill before submitting the return. Overall, understanding the California 8879 form is vital for ensuring a smooth and compliant e-filing experience.

Sample - California 8879 Form

FTB 8879 C2 2011For Privacy Notice, get form FTB 1131.

TAXABLE YEAR

2011

FORM

8879

DO NOT MAIL THIS FORM TO THE FTB

California e-ﬁle Signature Authorization for Individuals

Spouse’s/RDP’s name Spouse’s/RDP’s SSN or ITIN

Your name Your SSN or ITIN

Part I Tax Return Information (whole dollars only)

California 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

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.

Spouse’s/RDP’s signature  _____________________________________________________________ Date  _________________________________

Practitioner PIN Method Returns Only -- continue below

Part III

Certiﬁcation and Authentication — Practitioner PIN Method Only

ERO’s EFIN/PIN.

Enter your six-digit EFIN followed by your ﬁve-digit self-selected PIN.

Do not enter all zeros

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  _________________________

- -

FTB 8879 Instructions 2011

Instructions for Form FTB 8879 DO NOT MAIL THIS FORM TO FTB

California e-ﬁle Signature Authorization for Individuals

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):

o Form FTB 8879.

o A complete copy of their tax return.

o Form 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.

Click for PDF

Form Information

Fact Name	Fact Details
Purpose of Form	Form FTB 8879 is used for California e-file Signature Authorization for individuals, allowing taxpayers to authorize an Electronic Return Originator (ERO) to enter their PIN on their e-filed tax return.
Governing Law	This form is governed by California Revenue and Taxation Code Sections 18621.1 and 18621.2.
Tax Year	The form is specifically for the 2011 tax year, as indicated at the top of the document.
Signature Method	Taxpayers can authorize their ERO to enter their PIN, which serves as their electronic signature for the tax return.
One-Time Authorization	This authorization is valid only for the specific tax return associated with the form and cannot be reused for future filings.
Retention Requirement	Taxpayers must retain a copy of the signed form and their tax return for at least four years from the due date or filing date, whichever is later.
Electronic Funds Withdrawal	Taxpayers may authorize electronic funds withdrawal for any amounts owed, ensuring accuracy in bank account information is critical.
Joint Filers	For married couples or registered domestic partners filing jointly, one can authorize the ERO to enter their PIN while the other can enter their own PIN.
Not Proof of Filing	Form FTB 8879 does not serve as proof of filing; the acknowledgment of acceptance from the FTB is the official proof.
Practitioner PIN Method	The Practitioner PIN method allows taxpayers to e-file without needing to provide a shared secret, simplifying the process for many.

Detailed Guide for Filling Out California 8879

After completing the California 8879 form, it is important to submit it to your Electronic Return Originator (ERO). This form is essential for authorizing the ERO to file your tax return electronically. Ensure you retain copies of all documents related to your tax return for your records.

Obtain the California 8879 form from your ERO or the appropriate website.
Fill in your name and your spouse's or Registered Domestic Partner's (RDP's) name in the designated fields.
Enter your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) in the appropriate box.
Provide your spouse's or RDP's SSN or ITIN in the designated box.
Complete Part I by entering whole dollar amounts for the following:
- California Adjusted Gross Income from the specified line of your tax return.
- Amount You Owe from the specified line of your tax return.
- Refund or No Amount Due from the specified line of your tax return.
In Part II, read the declaration carefully. Acknowledge that you have examined your tax return and that the information is accurate.
Choose how you will provide your Personal Identification Number (PIN):
- Authorize your ERO to enter your PIN.
- Indicate that you will enter your own PIN.
Sign and date the form in the designated areas for both you and your spouse or RDP.
If applicable, have the ERO complete Part III with their signature and EFIN/PIN.
Submit the signed form to your ERO. You may do this electronically or by fax.

Obtain Answers on California 8879

What is the purpose of the California 8879 form?

The California 8879 form, also known as the California e-file Signature Authorization for Individuals, is used when you are e-filing your tax return through an Electronic Return Originator (ERO). This form allows you to authorize the ERO to enter your personal identification number (PIN) as your signature on your tax return. It is important to note that this authorization is specific to one tax return and does not serve as proof of filing.
Who needs to sign the California 8879 form?

Both you and your spouse or Registered Domestic Partner (RDP) must sign the form if you are filing a joint return. Each taxpayer has the option to either authorize the ERO to enter their PIN or enter their own PIN. This flexibility allows for convenience in the e-filing process.
What happens if I do not submit the California 8879 form?

If you do not submit the California 8879 form, your tax return will not be transmitted to the Franchise Tax Board (FTB). This means that your return will not be processed, and you may miss important deadlines. It's crucial to ensure that the signed form is sent to your ERO to avoid any delays in your tax filing.
What are my responsibilities as a taxpayer when using the California 8879 form?
- Review a copy of your tax return to confirm that all information is accurate.
- Verify the routing and account numbers for any direct deposits or withdrawals.
- Sign and date the California 8879 form and provide it to your ERO.
- Keep copies of important documents for the required statute of limitations period.
By fulfilling these responsibilities, you can help ensure a smooth e-filing process.
How long do I need to keep the California 8879 form?

You should retain the California 8879 form for four years from the due date of your tax return or four years from the date you filed your return, whichever is later. This is important in case of any future audits or inquiries from the FTB.
What if I need to cancel an electronic funds withdrawal?

If you wish 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 date. This can help prevent any errors or issues with your bank account.

Common mistakes

When filling out the California 8879 form, many people make mistakes that can lead to complications in their tax filing process. One common error is failing to double-check personal information. This includes names, Social Security Numbers (SSNs), and Individual Taxpayer Identification Numbers (ITINs). Even a small typo can cause significant delays or issues with your tax return. Always verify that the names match exactly as they appear on official documents.

Another frequent mistake is misreporting the amounts in Part I of the form. Individuals often enter incorrect figures for California Adjusted Gross Income, the amount owed, or the refund amount. It’s crucial to ensure that these numbers correspond exactly with the figures on your tax return. If these amounts do not match, it can lead to rejection of the e-filed return.

People also sometimes overlook the importance of signing the form correctly. In Part II, both taxpayers must provide their signatures and select their Personal Identification Numbers (PINs). If one spouse authorizes the Electronic Return Originator (ERO) to enter their PIN, it must be clearly indicated. Failing to follow these instructions can result in a rejected return, causing unnecessary stress and potential penalties.

Lastly, many individuals forget to keep a copy of their signed form for their records. Retaining this document is essential, as it serves as proof of authorization for the ERO to file the return. Without it, taxpayers may face challenges in the event of an audit or if they need to reference their filing in the future. Keeping organized records can save time and trouble later on.

Documents used along the form

The California Form 8879 is an essential document for individuals e-filing their tax returns, particularly when using the Practitioner PIN method. However, it is often accompanied by several other forms and documents that play crucial roles in the overall tax filing process. Below is a list of these accompanying documents, each serving a unique purpose in ensuring compliance and accuracy in tax reporting.

Form FTB 540: This is the standard California Resident Income Tax Return. It provides a comprehensive overview of an individual's income, deductions, and tax liabilities for the year.
Form FTB 540 2EZ: A simplified version of the FTB 540, this form is designed for taxpayers with straightforward tax situations, making it easier to file for those who qualify.
Form FTB 540NR: This form is for non-residents or part-year residents of California. It allows them to report income earned within the state while excluding income from outside California.
Form FTB 8453: This is the California e-file Return Authorization for Individuals. It serves as an alternative to Form 8879, allowing taxpayers to authorize e-filing without using a PIN.
Form FTB 8455: Known as the California e-file Payment Record, this form is used to document any electronic funds withdrawal or estimated tax payments associated with the e-filed return.
Form W-2: This form reports an employee's annual wages and the taxes withheld from their paycheck. It is crucial for verifying income and tax withholdings during the filing process.
Form 1099: Various types of 1099 forms report income from sources other than wages, such as freelance work or interest income. These forms help ensure all income is accounted for on the tax return.
Form 1040: This is the standard federal income tax return form used by U.S. taxpayers. A copy is often retained for reference when filing state taxes.
Schedule C: For self-employed individuals, this schedule reports income and expenses related to business activities. It is vital for calculating net profit or loss.
Schedule S: This form is used to claim the California Other State Tax Credit, helping residents who have paid taxes to other states avoid double taxation.

Each of these forms and documents plays a vital role in the tax filing process, ensuring accuracy and compliance with California tax laws. Keeping them organized and accessible is essential for a smooth filing experience and for meeting any future inquiries from tax authorities.

Similar forms

The California 8879 form is a crucial document for individuals e-filing their tax returns. Several other forms share similarities with it, particularly in their purpose and function. Here are ten documents that are similar to the California 8879 form:

Form FTB 8453: This form also serves as an e-file return authorization. Taxpayers use it to authorize their Electronic Return Originator (ERO) to submit their tax return electronically.
Form 1040: This is the standard individual income tax return form used at the federal level. Like the California 8879, it requires taxpayer signatures to validate the information provided.
Form 8878: This form is used for e-filing federal tax returns and allows taxpayers to authorize their ERO to file their returns electronically, similar to the authorization provided in the California 8879.
Form 4868: This is an application for an automatic extension of time to file a federal tax return. It requires a signature, much like the California 8879, to validate the request.
Form 8455: This form is a California e-file payment record that confirms the taxpayer's consent for electronic funds withdrawal, paralleling the payment authorizations in the California 8879.
Form 1040-SR: Designed for seniors, this form is similar to the standard 1040 but tailored for older taxpayers. It also requires a signature to validate the submission.
Form W-2: This form reports wages and taxes withheld. It is essential for filing taxes and must be signed for authenticity, akin to the California 8879's role in e-filing.
Form 1099: Used to report various types of income, this form also requires signatures for validation, similar to how the California 8879 validates the e-filing process.
Form 9465: This is a request for an installment agreement with the IRS. Like the California 8879, it requires a signature to authorize the request.
Form 2848: This is a power of attorney form that allows someone to represent a taxpayer before the IRS. It requires signatures, similar to the California 8879, to confirm the authority granted.

Dos and Don'ts

When filling out the California 8879 form, it’s essential to follow specific guidelines to ensure your submission is accurate and complete. Here are four things you should and shouldn’t do:

Do verify all information before submission. Double-check your name, Social Security Number (SSN), and other personal details to avoid any errors.
Do ensure that the amounts you report in Part I match your tax return. Discrepancies can lead to delays or issues with your filing.
Don't enter all zeros as your PIN. This is not acceptable and can invalidate your signature on the e-filed return.
Don't mail the form to the Franchise Tax Board (FTB). The form is meant to be submitted electronically through your Electronic Return Originator (ERO).

Following these guidelines will help streamline your e-filing process and reduce the risk of complications. It’s always best to stay organized and attentive when handling tax documents.

Misconceptions

Understanding the California 8879 form can be challenging, and there are several misconceptions that often arise. Here are nine common misunderstandings about this important document:

The California 8879 form must be mailed to the FTB. This is incorrect. The form is not to be mailed; it is only needed for electronic filing authorization.
Signing the 8879 form means I have filed my tax return. Not true. Signing this form authorizes the e-filing of your return, but it does not serve as proof that your return has been filed.
Only one spouse can sign the form in a joint return. This is a misconception. Both spouses can authorize their PINs, or one can authorize the other to enter their PIN.
I can enter any PIN I want on the 8879 form. This is misleading. You must select a unique five-digit PIN that is not all zeros and that you will use as your signature for your tax return.
The 8879 form is the same as the FTB 8453 form. This is not correct. While both forms are related to e-filing, the 8879 is specifically for the Practitioner PIN method, whereas the 8453 is for other signing methods.
My Electronic Return Originator (ERO) can file my return without my signature on the 8879. This is false. The ERO must have the signed 8879 form before transmitting your return to the FTB.
Once I sign the 8879, I cannot change my mind about my tax return. This is a misunderstanding. You can still amend your return after signing, but the process will require additional steps.
I do not need to keep a copy of the 8879 form after filing. This is incorrect. You should retain a copy for your records, as it may be needed for future reference.
Using the 8879 form guarantees that my refund will be processed quickly. This is misleading. While it authorizes e-filing, the speed of refund processing depends on various factors, including the accuracy of your information.

Clearing up these misconceptions can help taxpayers navigate the e-filing process more smoothly and ensure compliance with California tax regulations.

Key takeaways

When filling out and using the California 8879 form, there are several important points to keep in mind:

Purpose of the Form: The California 8879 form serves as an e-file signature authorization for individuals. It allows taxpayers to authorize their Electronic Return Originator (ERO) to enter their personal identification number (PIN) on their e-filed tax return.
Do Not Mail: It is crucial to remember that this form should not be mailed to the Franchise Tax Board (FTB). The acknowledgment of acceptance for the tax return serves as proof of filing.
Practitioner PIN Method: The Practitioner PIN method allows taxpayers to e-file their returns without needing to physically enter their PIN. Both the taxpayer and ERO must sign the form for this method to be valid.
Taxpayer Responsibilities: Taxpayers must review their tax return for accuracy, approve all statements, and provide a PIN. They should also retain copies of relevant documents for the statute of limitations period.
ERO Responsibilities: The ERO must confirm the taxpayer's identity, complete the form with accurate information, and retain a copy of the signed form for four years.
Banking Information: When opting for direct deposit or electronic funds withdrawal, it is essential to ensure that the banking details entered are correct to avoid potential penalties or interest.
Signature Authorization: Taxpayers can authorize their ERO to enter their PIN, or they can choose to enter it themselves. This choice must be clearly indicated on the form.
Retention of Documents: After e-filing, taxpayers should keep copies of their tax returns and related documents, as these may be needed for future reference or in case of audits.