Form 8879 and Signature Authorizations
Learn the decision pattern the exam can test, then apply it to a realistic taxpayer fact pattern.
What changes the answer?
It is not filed as a substitute for the return, and authorization must precede transmission.
A tax-practice scenario
A client approves a draft, then figures change before e-file transmission. Obtain authorization for the final return.
Identify the taxpayer, entity, transaction, and tax period first. Write the controlling tests in order, apply only the relevant facts, and keep the reporting result separate from any planning recommendation.
Do not take this shortcut.
Having clients sign blank or incomplete authorizations for convenience.
Turn the rule into recall.
Lock the final return, present it for review, capture dated authorization, then transmit and retain proof.
- ExplainState the governing distinction without notes.
- ApplyChange one fact in the scenario and predict the new result.
- RetrieveAnswer an unseen question, then review every option.
Official source and scope
This lesson follows the current PSI content outline and uses the IRS reference below for the underlying tax or practice framework. Always confirm current forms, instructions, thresholds, and effective dates before advising a taxpayer.