Form 8879-TA IRS e-file Signature Authorization for Form 4547, Trump

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TREASURY/IRS AND OMB USE ONLY DRAFT
Form

8879-TA

(December 2025)

IRS e-file Signature Authorization for Form 4547,
Trump Account Election(s)

OMB No. 1545-XXXX

ERO must obtain and retain completed Form 8879-TA.
Go to www.irs.gov/Form8879TA for the latest information.

Department of the Treasury
Internal Revenue Service

Submission Identification Number (SID)
Social security number

Parent, guardian, or other authorized individual’s name

Part I

Form 4547 Information — Transmitted with Tax Return for Tax Year Ending December 31,

First name of Child 1 from Form 4547, line 1(a)(i) . . . . . . . .
First name of Child 2 from Form 4547, line 1(a)(ii) . . . . . . . .
Date of birth of Child 1 from Form 4547, line 3(i) . . . . . . . .
Date of birth of Child 2 from Form 4547, line 3(ii) . . . . . . . .
Pilot Program Contribution Election for Child 1 from Form 4547, line 7(i)
Pilot Program Contribution Election for Child 2 from Form 4547, line 7(ii)

Part II

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Parent, Guardian, or Other Authorized Individual’s Declaration and Signature Authorization
(Be sure you get and keep a copy of your Form 4547)

Under penalties of perjury, I declare that I have examined a copy of the Form 4547 I am now authorizing, and to the best of my knowledge and belief,
it is true, correct, and complete. I further declare that the information in Part I above is from the Form 4547 with which it is being transmitted to the IRS.
I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send my Form 4547 to the IRS and to receive
from the IRS (a) an acknowledgment of receipt or reason for rejection of the transmission, and (b) the reason for any delay in processing the Form
4547. I further acknowledge that the personal identification number (PIN) below is my signature for the Form 4547.

Parent, Guardian, or Other Authorized Individual’s PIN: check one box only
I authorize

to enter or generate my PIN
ERO firm name

as my
Enter five digits, but
don’t enter all zeros

signature on the Form 4547 I am now authorizing.

I will enter my PIN as my signature on the Form 4547 I am now authorizing. 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

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.
Don’t enter all zeros

I certify that the above numeric entry is my PIN, which is my signature for the electronic Form 4547 I am now authorized to file by the individual
indicated above. I confirm that I am submitting this Form 4547 in accordance with the requirements of the Practitioner PIN method and, as applicable,
Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.

ERO’s signature

Date

ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 95944Z

Form 8879-TA (12-2025) Created 11/4/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

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TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Form 8879-TA (12-2025)

General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Future developments. For the latest
information about developments related
to Form 8879-TA and its instructions,
such as legislation enacted after they
were published, go to www.irs.gov/
Form8879TA.

Form 8879-TA is the declaration
document and signature authorization
for an e-filed Form 4547 filed by an
electronic return originator (ERO) at the
same time as the parent, guardian, or
other authorized individual’s income tax
return. Complete Form 8879-TA when
the Practitioner PIN method is used or
when the individual identified on Part I of
Form 4547 authorizes the ERO to enter
or generate the individual’s personal
identification number (PIN) on his or her
Form 4547.

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▲
CAUTION

Don’t send this form to the
IRS. The ERO must retain
Form 8879-TA.

When and How To Complete
Use this chart to determine when and
how to complete Form 8879-TA.
IF the ERO is . . .

THEN . . .

Not using the
Practitioner PIN method
and the individual
identified on Part I of
Form 4547 enters his or
her own PIN

Don’t complete
Form 8879-TA.

Not using the
Practitioner PIN method
and is authorized to
enter or generate the
PIN of the individual
identified on Part I of
Form 4547

Complete Form
8879-TA, Parts I
and II.

Using the Practitioner
PIN method and is
authorized to enter or
generate the PIN of the
individual identified on
Part I of Form 4547

Complete Form
8879-TA, Parts I,
II, and III.

Using the Practitioner
PIN method and the
individual identified on
Part I of Form 4547
enters his or her own
PIN

Complete Form
8879-TA, Parts I,
II, and III.

4. Enter on the authorization line in
Part II the ERO firm name (not the name
of the individual preparing the return) if
the ERO is authorized to enter the
individual’s PIN;
5. Provide the Form 8879-TA to the
individual identified on Part I of Form
4547 by hand delivery, U.S. mail, private
delivery service, email, Internet website,
or fax; and
6. Enter the 20-digit Submission
Identification Number (SID) assigned to
the tax return with which Form 4547 was
e-filed, or to the Form 9325,
Acknowledgement and General
Information for Taxpayers Who File
Returns Electronically, associated with
Form 8879-TA after filing. If Form 9325 is
used to provide the SID, it isn’t required
to be physically attached to Form
8879-TA. However, it must be kept in
accordance with the retention
requirements described later. See Pub.
4164, Modernized e-File (MeF) Guide for
Software Developers and Transmitters,
for more details.
You must receive the
completed and signed Form
8879-TA from the individual
CAUTION
identified on Part I of Form
4547 before the electronic return being
filed at the same time as Form 4547 is
transmitted (or released for transmission).

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▲

For additional information, see Pub.
1345.

Parent, Guardian, or Other
Authorized Individual
Responsibilities
Parent, guardian, or other authorized
individual must:

ERO Responsibilities
The ERO must:
1. Enter the name and social security
number of the individual identified on
Part I of Form 4547 at the top of the form;
2. Complete Part I using the
information (boxes may remain
unchecked when appropriate) from the
individual’s Form 4547;

1. Verify the accuracy of the prepared
Form 4547;
2. Check the appropriate box in Part II
to authorize the ERO to enter or
generate your PIN or to do it yourself;
3. Indicate or verify your PIN when
authorizing the ERO to enter or generate
it (the PIN must be five digits other than
all zeros);
4. Sign and date Form 8879-TA. The
parent, guardian, or other authorized
individual must sign Form 8879-TA by
handwritten signature, or electronic
signature if supported by computer
software; and
5. Return the completed Form 8879TA to the ERO by hand delivery, U.S.
mail, private delivery service, email,
Internet website, or fax.
Your Form 4547 won’t be transmitted
to the IRS until the ERO receives your
signed Form 8879-TA.

Important Notes for EROs
• Don’t send Form 8879-TA to the IRS
unless requested to do so. Retain the
completed Form 8879-TA for 3 years
from the return due date or IRS
received date, whichever is later.
Form 8879-TA may be retained
electronically in accordance with the
recordkeeping guidelines in Revenue
Procedure 97-22, which is on page 9 of
Internal Revenue Bulletin 1997-13 at
www.irs.gov/pub/irs-irbs/irb97-13.pdf.
• Confirm the identity of the individual
identified in Part I of Form 4547 and that
they are the taxpayer listed on the return
with which the Form 4547 is being
transmitted.
• Complete Part III only if you are filing
Form 4547 using the Practitioner PIN
method. You aren’t required to enter the
individual identified on Part I of Form
4547’s date of birth, prior year adjusted
gross income, or PIN in the
Authentication Record of the
electronically filed return with which
Form 4547 is being transmitted.
• If you aren’t using the Practitioner PIN
method, enter the individual identified on
Part I of Form 4547’s date of birth and
either the adjusted gross income or the
PIN, or both, from the individual’s prior
year originally filed return in the
Authentication Record of the individual’s
electronically filed return with which
Form 4547 is being transmitted. Don’t
use an amount from an amended return
or a math error correction made by the
IRS.
• Enter the individual identified on Part I
of Form 4547’s PIN on the input screen
only if the individual has authorized you
to do so.
• The individual identified on Part I of
Form 4547 must use a PIN to sign their
e-filed Form 4547 transmitted with a tax
return by an ERO.
• Provide the individual identified on Part
I of Form 4547 with a copy of the signed
Form 8879-TA for his or her records
upon request.
• Provide the individual identified on Part
I of Form 4547 with a corrected copy of
Form 8879-TA if changes are made to
the return (for example, based on
taxpayer review).
• Go to www.irs.gov/Efile for the latest
information.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Purpose of Form

3. Enter or generate, if authorized by
the individual, the individual’s PIN and
enter it in the boxes provided in Part II;