PA-8879F: 2024 Pennsylvania e-file Signature Authorization -- For PA-41 (PA-8879F) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
Form PA-8879F is Pennsylvania’s e-file signature authorization for an estate’s or trust’s 2024 PA-41 Fiduciary Income Tax Return. It records taxable income, tax liability, payments and credits, overpayment, and tax due, along with the fiduciary’s declaration and PIN signature aut
Who files this form
PA-8879F is the signature authorization for an estate’s or trust’s electronically filed 2024 PA-41, Fiduciary Income Tax Return. The fiduciary, or an officer representing the fiduciary, uses it to authorize entry of a PIN or to indicate that they will enter their own PIN.
Section III is for Practitioner PIN Program participants only. The electronic return originator (ERO) keeps this form rather than submitting it to the PA Department of Revenue, unless requested.
What you'll need
Have the following ready:
- A copy of the 2024 PA-41 being filed electronically, with all accompanying schedules and statements, for the fiduciary to review.
- Amounts from PA-41 lines 9, 12, 18, 23 and 22 to complete Section I.
- The estate’s or trust’s name and employer identification number, and the fiduciary’s name and title.
- The fiduciary’s PIN. For Practitioner PIN Program participants, the ERO also enters a six-digit EFIN followed by a five-digit self-selected PIN.
How to file
- Complete the identifying information and enter the Section I amounts in whole dollars, matching the corresponding lines of the 2024 PA-41.
- Review the electronic return and all accompanying schedules and statements.
- In Section II, mark one oval to authorize entry of the fiduciary’s PIN or indicate that the fiduciary or representative will enter it. Sign and date the authorization.
- For Practitioner PIN Program participants, the ERO completes Section III and signs and dates it.
The authorization allows the ERO, transmitter or intermediate service provider to send the estate’s or trust’s return electronically to the PA Department of Revenue.
Do not submit PA-8879F to the department unless requested. The ERO must retain it and supporting documents for three years.
Common mistakes
- Submitting the authorization without a request: Do not send PA-8879F to the PA Department of Revenue unless requested.
- Entering cents: Section I requires whole-dollar amounts only.
- Selecting both PIN options: Mark only one oval in the fiduciary’s PIN section.
- Not keeping the records: The ERO must retain the form and supporting documents for three years.
- Using Section III outside the program: That section is for Practitioner PIN Program participants only.
Questions people ask
Which PA-41 amounts go on this form?
Enter net PA taxable income from line 9, PA tax liability from line 12, total payments and credits from line 18, overpayment from line 23, and total payment (tax due) from line 22. Use whole dollars.
Can I authorize someone to enter my PIN?
Yes. Section II lets you authorize entry of your PIN as your signature. Alternatively, you can select the option stating that you, as the fiduciary or an officer representing the fiduciary, will enter it yourself. Mark only one oval.
Does this form authorize a direct debit for taxes owed?
If applicable, the declaration authorizes the PA Department of Revenue and its designated financial agent to initiate an electronic funds withdrawal from the financial institution account indicated in the tax preparation software.
How can I revoke an authorized payment?
Contact the PA Department of Revenue no later than two business days before the payment (settlement) date. Notification must be in writing by email to ra-achrevok@pa.gov.