8879: California e-file Signature Authorization for Individuals (2024)

Who files this form

Form FTB 8879 is the California e-file signature authorization for individuals for tax year 2024. It lets you authorize an electronic return originator (ERO), transmitter, or intermediate service provider to transmit your return to the Franchise Tax Board (FTB), and use a personal identification number (PIN) as your electronic signature.

The form includes separate signature and PIN choices for your spouse or registered domestic partner (RDP) if you file a joint return. Part III is for Practitioner PIN method returns only.

What you'll need

Have the following available to complete and review the authorization:

• A copy of your 2024 individual income tax return, including accompanying schedules and statements.
• Your name and Social Security number (SSN) or individual taxpayer identification number (ITIN), plus your spouse’s/RDP’s information for a joint return.
• The California adjusted gross income, amount owed, and refund or no-amount-due information from your electronic return for Part I.
• If applicable, Form FTB 8455, California e-file Payment Record for Individuals, or a comparable form showing estimated tax payments.

Obtain and keep a copy of your return.

How to file

Do not mail Form FTB 8879 to the FTB. This form authorizes electronic transmission of your return.

• Enter your identifying information and complete Part I using whole dollars. The amounts must agree with the corresponding amounts on your electronic return.
• Review your return, schedules, statements, and the declaration in Part II.
• Check one PIN choice: authorize your ERO to enter your PIN, or enter it yourself. The option to enter your own PIN applies only when your return uses the Practitioner PIN method.
• Sign and date the form. Separate PIN choices and signature lines are provided for your spouse/RDP.
• For Practitioner PIN method returns, the ERO must complete Part III, including the six-digit Electronic Filer Identification Number (EFIN) followed by the five-digit self-selected PIN, and sign and date it.

Common mistakes

• Mailing this form to the FTB. The form explicitly says not to mail it.
• Using cents in Part I. Enter whole dollars only.
• Selecting more than one PIN choice. Check one box only for each person’s PIN.
• Using an all-zero PIN. The form says not to enter all zeros.
• Choosing to enter your own PIN without using the Practitioner PIN method. That choice is only for returns using that method, and the ERO must complete Part III.
• Failing to keep a copy of your return. Part II reminds you to obtain and keep one.
• Assuming authorization removes your payment responsibility. If the FTB does not receive full and timely payment, you remain liable for the tax and applicable interest and penalties.

Questions people ask

Can my ERO enter my PIN for me?

Yes. You can check the authorization box and identify the ERO firm that may enter your PIN as your signature on your 2024 California e-filed individual income tax return.

Does this form authorize electronic payments?

If applicable, the declaration authorizes electronic funds withdrawal of the amount on line 2 and/or estimated tax payments shown on your return and Form FTB 8455 or a comparable form.

What does signing mean for a joint return?

For a joint return, the declaration irrevocably appoints the other spouse/RDP as an agent to authorize electronic funds withdrawal or direct deposit.

Can the FTB tell my e-file provider why my refund is delayed?

The declaration authorizes the FTB to tell your ERO, intermediate service provider, and/or transmitter the reasons for a processing or refund delay, or the date the refund was sent.

Official sources

• https://www.ftb.ca.gov/forms/2024/2024-8879.pdf