The ERO must continue to obtain and retain a separately completed and executed Form 8879, IRS e-file Signature Authorization, for each return (original or amended) the ERO wishes to transmit to the IRS. Each Form 8879 must include the tax year in Part I Tax Return Information for the particular return the ERO wishes to transmit. Caution: An ERO should not accept a Form 8879 as authorization to file an original or amended return for multiple years. Each transmission requires a separately completed and executed Form 8879.
