The California 8879 form serves as the California e-file signature authorization for individuals, allowing taxpayers to authorize their Electronic Return Originator (ERO) to file their tax returns electronically. This form must be completed when using the Practitioner PIN method, ensuring that the taxpayer's personal identification number is securely entered on their e-filed return. For a smooth filing process, it's crucial to fill out this form correctly; click the button below to get started.
The California 8879 form, officially known as the California e-file Signature Authorization for Individuals, plays a crucial role in the e-filing process for individual income tax returns. Designed specifically for the tax year 2011, this form serves as an authorization tool that allows taxpayers to grant their Electronic Return Originator (ERO) permission to enter their personal identification number (PIN) on their e-filed tax return. It is important to note that this form should not be mailed to the Franchise Tax Board (FTB); instead, it is retained by the ERO. The 8879 form consists of two main parts: the first part captures essential tax return information, such as California adjusted gross income and any amounts owed or refunds due, while the second part requires the taxpayer's declaration and signature authorization. By signing this form, taxpayers affirm the accuracy of their tax return and the information provided to the ERO, which streamlines the e-filing process and enhances the security of their sensitive data. Furthermore, the form outlines the responsibilities of both the taxpayer and the ERO, ensuring that all parties are aware of their obligations during the e-filing process. In addition to its functional purpose, the California 8879 form also serves as a safeguard against potential issues related to tax liabilities, as it emphasizes the importance of accurate reporting and timely payment.
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 an important step in the e-filing process for your tax return. Once completed, this form allows your Electronic Return Originator (ERO) to submit your return electronically on your behalf. Make sure to keep a copy for your records.
After completing the form, submit it to your ERO. They will then be able to transmit your tax return electronically to the Franchise Tax Board. Remember to keep copies of all relevant documents for your records.
What is the purpose of the California 8879 form?
The California 8879 form, known as the California e-file Signature Authorization for Individuals, is used to authorize an Electronic Return Originator (ERO) to enter a taxpayer's personal identification number (PIN) on their e-filed tax return. This form must be completed when using the Practitioner PIN method. It is important to note that this form does not serve as proof of filing; instead, the acknowledgment from the Franchise Tax Board (FTB) is the official proof.
Who needs to sign the California 8879 form?
Both the taxpayer and their spouse or Registered Domestic Partner (RDP) need to sign the California 8879 form if they are filing jointly. Each must authorize the ERO to enter their respective PINs. If one spouse chooses to enter their own PIN, they must also provide the correct shared secret.
Can I mail the California 8879 form to the FTB?
No, you should not mail the California 8879 form to the FTB. This form is only needed to authorize the ERO to e-file your return. It should be submitted to the ERO, and they will handle the electronic submission of your tax return.
What happens if I do not sign the California 8879 form?
If you do not sign the California 8879 form, your tax return cannot be transmitted to the FTB by the ERO. This means that your return will not be filed, and you may miss deadlines or incur penalties.
What information do I need to provide on the California 8879 form?
You will need to provide your name, your spouse’s or RDP's name, and both of your Social Security Numbers (SSNs) or Individual Taxpayer Identification Numbers (ITINs). Additionally, you must include your California Adjusted Gross Income, any amount you owe, and any refund or no amount due information from your tax return.
How long should I keep the California 8879 form?
It is important to keep the California 8879 form for at least four years from the due date of your tax return or four years from the date you filed it, whichever is later. This retention period is crucial in case of audits or other inquiries.
What if I need to cancel an electronic funds withdrawal?
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. Make sure to have your information ready when you call.
What should I do if I suspect my banking information is incorrect?
Double-check your banking information entered in the tax preparation software. If there is an error in the routing number or account number, the FTB will send you a notice that may include penalties and interest. Always verify with your financial institution to ensure your deposit will be accepted.
What is the Practitioner PIN method?
The Practitioner PIN method is an electronic signature option that allows taxpayers to e-file their individual income tax returns through an ERO without needing to provide a shared secret. This method is particularly useful if the taxpayer cannot physically enter their PIN on the ERO's computer. Both the taxpayer and ERO must sign the California 8879 form to use this method.
Completing the California 8879 form can be a straightforward process, but many individuals make common mistakes that can lead to delays or complications. One frequent error is failing to provide accurate Social Security Numbers (SSNs) or Individual Taxpayer Identification Numbers (ITINs). Each number must match the information on the tax return precisely. An incorrect number can result in the rejection of the e-filed return, creating unnecessary stress and potential penalties.
Another mistake involves overlooking the requirement to enter amounts in whole dollars only. For instance, if a taxpayer mistakenly inputs a figure with cents, such as $1,234.56 instead of $1,235, this can lead to discrepancies between the tax return and the 8879 form. Such discrepancies can trigger a review or delay in processing, which no one wants during tax season.
Additionally, some individuals neglect to check the box indicating who is authorizing the PIN entry. If a taxpayer is filing jointly, one spouse must authorize the Electronic Return Originator (ERO) to enter their PIN, while the other may choose to enter their own. This oversight can complicate the filing process and may result in the return not being transmitted as intended.
Failing to sign and date the form is yet another common error. Both the taxpayer and spouse (if applicable) must provide their signatures and dates. Without these, the form is incomplete, and the return cannot be filed electronically. This simple step is crucial and often overlooked in the rush to meet tax deadlines.
Inaccurate banking information is also a frequent pitfall. When opting for direct deposit or electronic funds withdrawal, individuals must ensure that the routing and account numbers are correct. An error here can lead to lost refunds or rejected withdrawals, creating unnecessary complications. It is wise to double-check these details with your financial institution before submission.
Moreover, some taxpayers forget to retain a copy of their completed form for their records. While the form itself does not serve as proof of filing, having a copy can help clarify any discrepancies that may arise later. It is essential to keep this documentation for future reference, especially given the statute of limitations on tax matters.
Another common oversight occurs when taxpayers do not review the sworn statements and disclosure statements included in the form. Understanding these statements is vital, as they affirm the accuracy of the information provided. Ignoring this step can lead to misunderstandings and potential legal issues down the line.
Finally, many individuals mistakenly mail the California 8879 form to the Franchise Tax Board (FTB). This form is not to be mailed; it should be submitted to the ERO. Failing to adhere to this guideline can result in significant delays in processing the tax return. Understanding the specific instructions for the form is crucial for a smooth e-filing experience.
The California 8879 form is an important document for individuals e-filing their tax returns. It serves as a signature authorization for the Electronic Return Originator (ERO) to submit the tax return electronically. Along with this form, several other documents are commonly used to ensure a smooth filing process. Here’s a brief overview of these documents.
Having these documents ready can help streamline the e-filing process and ensure compliance with California tax regulations. Always keep copies of your forms for your records, as they may be needed for future reference or audits.
The California Form 8879 is essential for electronically filing individual income tax returns. It serves as a signature authorization for taxpayers. Here are ten documents that are similar to Form 8879, along with explanations of their similarities:
When filling out the California 8879 form, it’s essential to approach the process with care. Here are some important dos and don’ts to keep in mind:
By following these guidelines, you can help ensure a smooth e-filing experience. Remember, accuracy and compliance are key to avoiding issues down the road!
Understanding the California 8879 form is essential for anyone e-filing their individual income tax return. However, several misconceptions can lead to confusion. Here are nine common misunderstandings about this form, along with clarifications:
Being aware of these misconceptions can help ensure a smoother e-filing process. Always consult with a tax professional if you have questions or need assistance with your tax return.