8879: California e-file Signature Authorization for Individuals (2025)

Who files this form

Form FTB 8879 is the signature authorization for a 2025 California e-filed individual income tax return. It lets you authorize your electronic return originator (ERO) to enter your personal identification number (PIN), or indicate that you will enter your own PIN using the Practitioner PIN method.

The form includes separate signature and PIN authorization fields for a spouse or registered domestic partner (RDP) on a joint return.

What you'll need

Have the following available when completing and reviewing the authorization:

• A copy of your 2025 individual income tax return, including accompanying schedules and statements.
• Your name and Social Security number (SSN) or individual tax identification number (ITIN), plus your spouse’s or RDP’s information if applicable.
• The California adjusted gross income, amount owed, and refund or no-amount-due information from your electronic return for Part I.
• If authorizing electronic funds withdrawal, the payment information on your return and Form FTB 8455, California e-file Payment Record for Individuals, or a comparable form.

Obtain and keep a copy of your return.

How to file

Do not mail Form FTB 8879 to the Franchise Tax Board (FTB). The form authorizes your ERO, transmitter, or intermediate service provider to transmit your complete return electronically to the FTB.

• Enter your identifying information and complete Part I using whole-dollar amounts that match your electronic return.
• Review your return, schedules, statements, and the declaration in Part II.
• Check one PIN authorization box for each applicable signer. You may authorize the named ERO firm to enter your PIN. Choose the option to enter your own PIN only if you are doing so and the return uses the Practitioner PIN method.
• Sign and date the applicable taxpayer and spouse/RDP signature fields.
• For the Practitioner PIN method, the ERO completes Part III, including the six-digit Electronic Filer Identification Number (EFIN) followed by a five-digit self-selected PIN, and signs and dates the certification.

Common mistakes

• Mailing this form to the FTB. The form explicitly says not to mail it.
• Entering cents in Part I. Use whole dollars only.
• Checking multiple PIN boxes. Check only one box for the taxpayer and one for the spouse/RDP, if applicable.
• Using an all-zero PIN. The form says not to enter all zeros.
• Selecting the own-PIN option when it does not apply. Use it only when entering your own PIN and filing through the Practitioner PIN method. The ERO must complete Part III.
• Not keeping your return. The form reminds you to obtain and keep a copy.
• Assuming the authorization removes 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. Part II lets you authorize the named ERO firm to enter your PIN as your signature on your 2025 e-filed California individual income tax return.

Can I enter my own PIN?

Yes, but the form says to choose that option only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III.

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’s payment or refund?

For a joint return, the declaration irrevocably appoints the other spouse or 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 disclose to your ERO, intermediate service provider, and/or transmitter the reasons for a return or refund processing delay, or the date the refund was sent.

Official sources

• https://www.ftb.ca.gov/forms/2025/2025-8879.pdf