The forms we ask you to sign

Form 8879 authorizes the electronic filing of your return; you sign it after reviewing the return, through an e-signature link KFM sends by email. Form 8821 lets a person you name see your IRS tax information but not act for you. Form 2848 is a power of attorney that lets an eligible representative act for you before the IRS. KFM asks for Form 8821 for EIN and document requests, and for Form 2848 to represent you, such as asking the IRS to remove or reduce a penalty.

Last reviewed September 23, 2026 · Tax year 2026 · Federal

Form 8879 lets your return be filed electronically. Forms 8821 and 2848 tell the IRS who else may see your tax information or act for you.

Form 8879, the e-file signature

Form 8879 authorizes the electronic return originator (ERO), the firm that files your return electronically, to file it. Signing it, you declare under penalties of perjury that you examined the return and it is true, correct and complete, and either authorize the ERO to enter your five-digit PIN as your signature or enter it yourself. The IRS accepts that PIN as your signature on the return.

KFM sends Form 8879 as an e-signature link by email. Under the e-file rules, you sign after reviewing the return, and the return is not transmitted until the ERO receives your signed form. If the return then changes by more than $50 of total income or AGI, or $14 of total tax, withholding, refund or balance due, you sign a new one. A remote electronic signature requires an identity check, which may use questions drawn from your credit records and show on your credit report as a soft inquiry.

The ERO keeps the signed form for three years from the return's due date or the date the IRS received it, whichever is later, and does not send it to the IRS unless asked. Corporations, including S corporations, use Form 8879-CORP, and partnerships use Form 8879-PE.

Form 8821 and Form 2848

8821, tax information authorization. Lets the named person: See your confidential tax information for the taxes and years listed. Does not let them: Speak for you, argue your position, sign agreements, or represent you in any way.
2848, power of attorney. Lets the named person: Represent you before the IRS on the listed matters, see your information, and sign agreements and waivers. Does not let them: Cash a refund check, add another representative unless you allow it, or sign your return except in limited cases.

KFM asks for Form 8821 when it needs to request your EIN information or documents from the IRS for you. It asks for Form 2848 when it represents you before the IRS, for example in a request for penalty abatement, which asks the IRS to remove or reduce a penalty.

Any person or firm can be named on Form 8821. Form 2848 names individuals eligible to practise before the IRS, such as attorneys, CPAs and enrolled agents; other preparers may represent you only in limited cases. Someone else may sign your income tax return for you only if disease or injury leaves you unable to, you have been continuously outside the United States for at least 60 days before the due date, or you ask the IRS in writing and it finds good cause.

For a joint return, each spouse signs a separate Form 8821 or Form 2848. The IRS records most authorizations in its Centralized Authorization File (CAF).

How they are signed

Mailed or faxed, either form needs a handwritten signature; an electronic one is valid only on a form submitted online, and when you sign remotely, a submitter who does not already know you must first check your photo ID against a selfie or a video call. For individuals, a professional can instead request the authorization through the IRS Tax Pro Account, and you approve it in your own IRS online account.

Revoking or withdrawing

A new Form 8821 revokes your earlier ones, unless it is for a specific use or you attach copies and check the box to keep them. A new Form 2848 recorded on the CAF does the same for an earlier one on the same matter, and does not revoke a Form 8821. To revoke without naming anyone new, write "REVOKE" across the top of the form, sign and date it below, and mail or fax it to the IRS address in the instructions. Without a copy, a signed statement naming each person and the matters and years does the same. A representative who withdraws writes "WITHDRAW" across the top of the Form 2848 the same way.

These are federal forms. Florida state taxes have their own power of attorney, Form DR-835, which does not revoke an earlier one unless you check its revocation box and attach a copy of the earlier one. What to do when a notice arrives is in You got a letter from the IRS or the state.

Sources

This article is general educational information, not tax, legal, or accounting advice, and does not create a client relationship. Tax law changes and depends on your specific facts. Information is current as of September 23, 2026 for tax year 2026; verify before acting. Consult a qualified CPA, EA, or attorney about your situation.

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