Form 8879 serves as the declaration and signature authorization document for electronically filed tax returns submitted by an ERO. This form should be completed when:
The Practitioner PIN method is being used.
The taxpayer grants permission for you to enter or generate their personal identification number (PIN) on their e-filed individual income tax return.
How to Assign the ERO’s 5-Digit PIN for a Preparer:
From the main screen, navigate to Configuration.
Select Preparer Setup.
Choose the preparer you want to assign a PIN to, then enter the PIN under Default PIN Number.