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Blank California 8879 PDF Form

The California Form 8879 is the e-file signature authorization for individuals, specifically designed for those filing 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 tax return. It is important to complete this form correctly, as it plays a crucial role in the e-filing process.

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Article Guide

The California 8879 form, also 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 essential when taxpayers choose to e-file their returns using the Practitioner PIN method. It allows taxpayers to authorize their Electronic Return Originator (ERO) to enter their personal identification number (PIN) on their e-filed tax return. The form requires the taxpayer's name, Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and details from their tax return, such as California Adjusted Gross Income and any amounts owed or refunded. Notably, it is a one-time authorization specific to that tax return and does not serve as proof of filing. Instead, the acknowledgment from the Franchise Tax Board (FTB) confirming acceptance of the tax return provides that proof. Taxpayers must ensure they review their tax return for accuracy, provide their PIN, and sign the form before submitting it to their ERO. Understanding the California 8879 form is vital for ensuring a smooth e-filing experience and compliance with state tax regulations.

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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

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.

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.

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  _________________________

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

➤ PDF File

Form Specifications

Fact Name	Details
Purpose	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 Section 18621.5.
Tax Year	The form is specifically for the tax year ending December 31, 2011.
Signature Method	Taxpayers can use the Practitioner PIN method, allowing the ERO to enter the taxpayer's PIN without requiring a shared secret.
Retention Requirement	Taxpayers must retain a copy of Form FTB 8879 for four years from the due date of the tax return or four years from the date the return is filed.
Electronic Funds Withdrawal	Taxpayers may authorize electronic funds withdrawal for amounts owed, but must ensure their bank account information is accurate.
Filing Instructions	Form FTB 8879 should not be mailed to the FTB; it must be submitted to the ERO for e-filing.
Taxpayer Responsibilities	Taxpayers must review their tax return for accuracy and approve all information before signing Form FTB 8879.

California 8879: Usage Guidelines

Completing the California 8879 form is a straightforward process that requires attention to detail. This form serves as a signature authorization for individuals e-filing their tax returns. Once the form is filled out and signed, it must be submitted to your Electronic Return Originator (ERO) before your tax return can be transmitted to the Franchise Tax Board (FTB).

Obtain the Form: Ensure you have the correct version of the California 8879 form for the tax year you are filing.
Fill in Your Information: In the designated fields, enter your name and your spouse’s or Registered Domestic Partner’s (RDP’s) name. Include your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) and your spouse’s/RDP’s SSN or ITIN.
Part I - Tax Return Information: Input the following amounts from your tax return:
- California Adjusted Gross Income (line 1).
- Amount You Owe (line 2).
- Refund or No Amount Due (line 3).
Part II - Taxpayer Declaration and Signature Authorization: Read the declaration carefully. By signing, you confirm that the information is accurate and complete. Then, choose how you will authorize your Personal Identification Number (PIN):
- Authorize your ERO to enter your PIN.
- Indicate if you will enter your own PIN.
Sign and Date: Sign and date the form in the appropriate fields. Ensure your signature matches the name on the form.
Spouse’s/RDP’s Information: If filing jointly, repeat the process for your spouse/RDP. They must also provide their name, SSN or ITIN, select a method for their PIN, and sign and date the form.
Submit the Form: Send the completed form to your ERO. You can fax it if necessary. Do not mail the form to the FTB.

After submitting the form, your ERO will use it to e-file your tax return. It's important to keep a copy of this form for your records, as well as any related documents, in case they are needed for future reference or audits.

Your Questions, Answered

What is the purpose of the California 8879 form?

The California 8879 form, officially known as the California e-file Signature Authorization for Individuals, is essential for taxpayers who are e-filing their tax returns through an Electronic Return Originator (ERO). This form allows taxpayers to authorize the ERO to enter their personal identification number (PIN) on their e-filed tax return. It serves as a one-time authorization specific to the tax return being filed. However, it is important to note that this form does not serve as proof of filing; the acknowledgment from the Franchise Tax Board (FTB) containing the acceptance date is the official proof.

Who needs to sign the California 8879 form?

Both taxpayers and their spouses or Registered Domestic Partners (RDPs) must sign the California 8879 form if they are filing jointly. Each individual has the option to either authorize the ERO to enter their PIN or to enter their own PIN. If one spouse or RDP chooses to authorize the ERO, the other must enter their own PIN. It is crucial that both signatures are obtained before the tax return can be transmitted to the FTB.

What are the responsibilities of the taxpayer when using the California 8879 form?

Taxpayers have several responsibilities when using the California 8879 form. They must first review their tax return to ensure all information is accurate. This includes confirming routing and account numbers for any direct deposits or withdrawals. Taxpayers must also select a five-digit PIN to be used as their signature and sign the form before submitting it to the ERO. After filing, they should retain copies of important documents, such as Forms W-2 and their tax return, for at least four years, as required by California law.

What happens if there is an error in the banking information provided on the California 8879 form?

If there is an error in the banking information, such as an incorrect routing or account number, the FTB may reject the electronic funds withdrawal. This can lead to penalties and interest. Taxpayers should verify their banking information carefully before submission. If a withdrawal needs to be canceled, it is necessary to contact the FTB at least two working days prior to the scheduled date. The FTB is not liable for lost refunds due to incorrect account details provided by the taxpayer or their representative.

Common mistakes

Incorrect Personal Information: Failing to accurately enter your name or Social Security Number (SSN) can lead to significant delays or issues with your tax return. Always double-check these details.
Missing Signatures: Both taxpayers must sign the form. If either signature is missing, the form will be considered incomplete, causing complications in processing your return.
Wrong Tax Year: Ensure you are using the correct form for the tax year you are filing. Using an outdated form can result in errors and potential penalties.
Incorrect PIN Entry: The Personal Identification Number (PIN) must be unique and should not consist of all zeros. Using an invalid PIN can lead to rejection of your e-filed return.
Omitting Important Information: Always fill out all required fields in Part I, including your California Adjusted Gross Income and amounts owed or refunded. Missing this information can delay processing.
Not Keeping Copies: Failing to retain a copy of the signed form and your tax return can create problems if you need to reference them later. It’s essential to keep these documents for your records.
Ignoring Bank Information: If you opt for direct deposit or electronic funds withdrawal, ensure that your bank account details are correct. Incorrect information can lead to lost refunds or failed withdrawals.
Mailing the Form: Remember, do not mail the FTB 8879 form to the Franchise Tax Board (FTB). This form is only for electronic filing and should be submitted to your Electronic Return Originator (ERO).

Documents used along the form

The California 8879 form, known as the California e-file Signature Authorization for Individuals, is essential for those filing their tax returns electronically. This form allows taxpayers to authorize an Electronic Return Originator (ERO) to enter their personal identification number (PIN) on their e-filed tax return. Several other documents often accompany the 8879 form to ensure compliance with tax regulations and to facilitate the electronic filing process. Below is a list of these commonly used forms and documents.

Form 540: This is the California Resident Income Tax Return. Taxpayers use this form to report their income and calculate their state tax liability. It includes various sections to detail income, deductions, and credits.
Form 540 2EZ: A simplified version of Form 540, this is designed for individuals with straightforward tax situations. It allows for easier filing for those who meet specific criteria, such as not claiming certain credits or deductions.
Form 540NR: This form is for non-residents or part-year residents of California. It helps these individuals report their California-source income and calculate their tax obligations accordingly.
Form FTB 8455: Known as the California e-file Payment Record for Individuals, this form is used to authorize electronic funds withdrawal or direct deposit for tax refunds. It must be completed and retained for record-keeping purposes.
Form W-2: This form reports an employee's annual wages and the amount of taxes withheld from their paycheck. Employers provide it to their employees and the IRS, and it is crucial for accurate income reporting.
Form 1099: Various types of 1099 forms report different types of income received by individuals, such as freelance work or interest income. Taxpayers must include this income when filing their returns.

In summary, the California 8879 form is part of a broader set of documents necessary for electronic tax filing in California. Each form plays a specific role in ensuring that taxpayers can accurately report their income and comply with state tax laws. Understanding these documents can help facilitate a smoother filing process and ensure all necessary information is submitted correctly.

Similar forms

The California 8879 form is an important document for individuals filing their state income tax electronically. It serves as a signature authorization for the electronic return originator (ERO) to submit the tax return on behalf of the taxpayer. Several other forms share similarities with the California 8879, primarily in their purpose of authorizing electronic filing or confirming taxpayer information. Here are eight documents that are similar to the California 8879 form:

Form FTB 8453: This form is used for e-filing individual income tax returns in California. Like the 8879, it serves as a signature authorization but is generally used when taxpayers enter their own PINs instead of authorizing an ERO to do so.
Form 8878: This IRS form is used for e-filing federal tax returns. It allows taxpayers to authorize an ERO to submit their tax return electronically, similar to the California 8879.
Form 8879: This IRS form is the federal counterpart to the California 8879. It serves as a signature authorization for e-filing federal tax returns, allowing the ERO to enter the taxpayer's PIN.
Form 1040: While primarily a tax return form, the 1040 allows taxpayers to authorize electronic filing through their signature. The process is akin to that of the California 8879, where authorization is crucial.
Form 1040-SR: This form is designed for seniors and serves a similar purpose as the 1040. It also includes signature authorization for e-filing, aligning with the functionality of the California 8879.
Form 4868: This is an application for an automatic extension of time to file a federal tax return. It requires taxpayer information and can be e-filed, similar to how the California 8879 is used for authorization.
Form 8453-OL: Used for e-filing online tax returns, this form serves as an authorization for electronic submission. It parallels the California 8879 in its function of providing consent for e-filing.
Form 8888: This form allows taxpayers to allocate their refund to multiple accounts. While it serves a different purpose, it still requires taxpayer authorization, much like the California 8879 does for e-filing.

Dos and Don'ts

When filling out the California 8879 form, there are important guidelines to follow. Here’s a list of things you should and shouldn't do:

Do ensure that all information is accurate and matches your tax return.
Do sign and date the form before submitting it to your Electronic Return Originator (ERO).
Do keep a copy of the signed form for your records.
Do verify your banking information if you are using direct deposit or electronic funds withdrawal.
Don't mail the form to the Franchise Tax Board (FTB).
Don't use all zeros as your PIN when signing the form.

Following these guidelines will help ensure a smoother e-filing process for your tax return.

Misconceptions

Misconception 1: The California 8879 form needs to be mailed to the FTB.

This form is not meant to be mailed. It is simply a signature authorization for e-filing your tax return. Keep it for your records instead.

Misconception 2: Signing the 8879 form means your taxes have been filed.

Signing the 8879 does not mean your taxes are filed. The actual filing occurs only after your Electronic Return Originator (ERO) submits your tax return.

Misconception 3: The 8879 form serves as proof of filing.

The 8879 is not proof of filing. The acknowledgment from the FTB that confirms acceptance of your return serves as the official proof.

Misconception 4: You can use the 8879 form for any tax year.

The 8879 form is specific to the tax year you are filing for. Each year requires its own version of the form.

Misconception 5: You must enter a shared secret when using the Practitioner PIN method.

When using the Practitioner PIN method, a shared secret is generally not required. This method allows for flexibility in how signatures are provided.

Misconception 6: Both spouses must authorize their PINs on the same form.

In a joint filing, one spouse can authorize their PIN while the other enters their own. They do not need to authorize on the same form.

Misconception 7: The form can be signed electronically without any verification.

Taxpayers must verify their information and ensure everything is correct before signing the form. This includes confirming their PIN.

Misconception 8: You can fax the 8879 form to the FTB.

Do not send the 8879 to the FTB at all. It is meant for your ERO, and they will handle the submission of your tax return.

Misconception 9: The ERO is responsible for keeping the signed 8879 form indefinitely.

The ERO must retain the signed form for four years, but it is the taxpayer's responsibility to keep copies of their tax documents for the same period.

Key takeaways

Filling out and using the California 8879 form is crucial for taxpayers who e-file their returns. Here are key takeaways to keep in mind:

Do Not Mail the Form: The California 8879 form is not to be mailed to the Franchise Tax Board (FTB). It serves as a signature authorization for your e-filed tax return.
Use for Practitioner PIN Method: This form is specifically designed for taxpayers who authorize an Electronic Return Originator (ERO) to enter their personal identification number (PIN) on their tax return.
Verify Information: Before signing, ensure that all information on your tax return is accurate. This includes your adjusted gross income, amounts owed, and any refunds.
Keep Copies: Retain a copy of the signed form along with your tax return and supporting documents for at least four years. This is important for compliance and potential audits.
Understand Your Responsibilities: As a taxpayer, you must review your tax return, approve all statements, and submit the signed form to your ERO. Your return will not be filed until this is completed.