IRS Form: Separate Forms 8879 Required for Electronic Return Originator (IRC §6011)

Clarification on Form 8879, IRS e-file Signature Authorization, released February 25 stating that each electronic return originator (ERO) must continue to obtain and retain a separately completed and executed Form 8879 for each return (original or amended) the ERO wishes to transmit to the IRS. An ERO should not accept a Form 8879 as authorization to file an original or amended return for multiple years, the IRS cautioned. Each transmission requires a separately completed and executed Form 8879, the IRS noted. [IRS Form 8879 (Rev. January 2021)]

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