Skip to main content

Solutions

Law firms

Tax, audit & accounting firms

Corporations

Governments

Products

Legal

Trade & supply

Tax, audit & accounting

Corporate tax

Risk & fraud

Books

Recommended products

Questions? We are here to help.
Contact us

Purchase

Buy solutions

Buy books

Contact sales

Questions? We are here to help.

Resources

Insights

Events

Product training

Product communities

Developers

Policies and statements

ERO signatures - PUB 1345

Learn the IRS PUB 1345 rules for ERO signatures on Forms 8878 and 8879, including valid signature methods and ERO responsibilities.
ERO signatures
SafeSend reviewed PUB 1345 and identified 2 valid options for ERO Signatures on Forms 8878 and 8879. Block Signatures, available through some tax applications, serve as 1 valid option. A facsimile, which is an exact copy of a signature, serves as the 2nd valid option.
PUB 1345
ERO signature rules and responsibilities
  • Taxpayers and the ERO representative complete and sign Form 8878 or Form 8879 for the Practitioner PIN method of electronic signature.
  • EROs sign all returns using a PIN. EROs should maintain the same PIN throughout the entire tax year. The ERO may manually enter the PIN into the electronic record. Alternatively, the application can generate the PIN automatically. Either way, the PIN should appear in the designated location for the ERO Electronic Filing Identification Number (EFIN)/PIN.
  • By entering a PIN in the ERO EFIN/PIN field, the ERO actively attests to the ERO Declaration. Return preparers who prepare returns for the ERO firm take on a significant responsibility. They declare under the penalties of perjury that they personally reviewed each return. Return preparers further verify that each return is true, correct, and complete.
  • EROs may authorize members of their firms or designated employees to sign for them, but the EROs are still responsible for all the electronic returns originated by their firms.
  • EROs may sign Forms 8878 and 8879 by rubber stamp, mechanical device (such as a signature pen), or computer application as described in Notice 2007-79.
  • The ERO should include either a facsimile of their individual signature or their printed name. EROs who select one of these signing methods take personal responsibility for affixing their signatures to returns or extension requests. Taxpayers are still expected to sign Form 8878 and Form 8879 using either a handwritten or electronic signature. The use of alternative ERO signing methods doesn't change or remove this taxpayer obligation.
  • EROs should also sign with a PIN. EROs are encouraged to use the same PIN for the entire tax year. The ERO may manually enter the PIN into the electronic record, or the application can generate it automatically. Either way, the PIN should appear in the designated location for the ERO Electronic Filing Identification Number (EFIN)/PIN.
  • By entering a PIN in the ERO EFIN/PIN field, the ERO actively attests to the ERO Declaration. Return preparers who prepare returns for the ERO firm take on a significant responsibility. They declare under the penalties of perjury that they personally reviewed each return. They further make sure that each return is true, correct, and complete.
  • EROs may authorize members of their firms or designated employees to sign for them, but the EROs are still responsible for all the electronic returns originated by their firms.
About SafeSend
SafeSend uses innovative technology to simplify and automate the tax and accounting profession. Our solutions help practitioners work more efficiently and serve their clients better. Accounting firms and tax professionals trust SafeSend to make their work easier and more enjoyable.
SafeSend offers a range of technology solutions for the tax and accounting profession. Our flagship product, Returns, has won multiple CPA Practice Advisor Technology Innovation Awards, and has transformed how accounting firms assemble, deliver, and get e-signatures for tax returns. We also offer TicTie Calculate, an Adobe Acrobat plugin for accountants, and Exchange, a secure file sharing application.

This article applies to:

  • Product: safesend
  • Audiences: Staff