IRS Form 8879-TA – In the evolving landscape of tax savings and child financial planning, the IRS has introduced new tools to help families secure their children’s future. One such tool is IRS Form 8879-TA, which plays a crucial role in electronically filing elections related to Trump Accounts. If you’re a parent, guardian, or authorized individual looking to establish a Trump Account for an eligible child, understanding Form 8879-TA is essential for a smooth e-filing process. This comprehensive guide breaks down everything you need to know about this form, its purpose, and how it ties into Form 4547 for Trump Account Elections.
What is IRS Form 8879-TA?
IRS Form 8879-TA is the official IRS e-file Signature Authorization for Form 4547, Trump Account Election(s). It serves as a declaration document and electronic signature authorization when filing Form 4547 electronically through an Electronic Return Originator (ERO), such as a tax professional or authorized service provider. This form allows the authorized individual—typically a parent, guardian, or other eligible person—to use a Personal Identification Number (PIN) to sign and approve the e-filed Form 4547, ensuring secure and efficient submission to the IRS.
Introduced in December 2025, Form 8879-TA is specifically designed for elections related to Trump Accounts, a new type of tax-advantaged savings account for children. Trump Accounts, established under the Working Families Tax Cuts provisions, function like traditional Individual Retirement Accounts (IRAs) but with special rules for minors, including a growth period until the child turns 18. By using Form 8879-TA, you authorize the ERO to transmit your Trump Account election without a physical signature, streamlining the process for families eager to jumpstart their child’s savings.
Purpose of Form 8879-TA
The primary purpose of Form 8879-TA is to provide a secure electronic signature method for e-filing Form 4547. Form 4547 itself is used to make two key elections:
- To establish an initial Trump Account for an eligible child.
- To request a one-time $1,000 pilot program contribution from the U.S. Treasury for children born between January 1, 2025, and December 31, 2028.
Trump Accounts are designed to give children a financial head start, allowing contributions up to $5,000 annually (adjusted for inflation after 2027), with funds growing tax-deferred. During the growth period (from account opening until December 31 of the year before the child turns 18), special rules apply, such as restrictions on distributions and eligible investments. After this period, the account follows standard traditional IRA rules.
Complete Form 8879-TA when:
- Using the Practitioner PIN method.
- Authorizing the ERO to enter or generate the PIN for the e-filed Form 4547.
This form ensures compliance with IRS e-filing requirements while protecting taxpayer information.
Who Needs to File IRS Form 8879-TA?
Form 8879-TA is required for anyone e-filing Form 4547 through an ERO. The “authorized individual” typically includes:
- Parents or legal guardians.
- Adult siblings or grandparents (in order of priority if no parent or guardian is available).
The child must be:
- A U.S. citizen with a valid Social Security Number.
- Under 18 at the end of the calendar year in which the election is made.
For the $1,000 pilot contribution, the child must also be born in the eligible years (2025–2028) and meet additional qualifying child criteria, such as being claimed as a dependent. If you’re filing Form 4547 independently or attaching it to your income tax return, Form 8879-TA is mandatory for electronic submission.
Tax professionals (EROs) must retain a completed copy of Form 8879-TA for their records, similar to other 8879 series forms.
How to Complete and File Form 8879-TA?
Filling out Form 8879-TA is straightforward but requires accuracy to avoid delays. Here’s a step-by-step overview based on IRS guidelines:
Key Sections of Form 8879-TA
- Part I: Election Information – Enter details from Form 4547, including the child’s information and election type (e.g., opening the account or requesting the pilot contribution).
- Part II: Authorized Individual’s Declaration – Confirm that you’ve reviewed the election and authorize the ERO to transmit it.
- Part III: ERO Declaration – The tax professional certifies the information and PIN usage.
- Signatures – Use a 5-digit PIN as your electronic signature.
Filing Steps
- Prepare Form 4547 first, as it contains the core election details.
- Work with an ERO to generate Form 8879-TA.
- Review all information for accuracy.
- Sign electronically using your PIN.
- The ERO submits the e-filed package to the IRS.
Form 4547 (and thus 8879-TA) can be filed separately or with your 2025 tax return. Contributions to Trump Accounts begin July 4, 2026, but elections can be made earlier. For online options, visit trumpaccounts.gov starting mid-2026.
Important Note: The IRS will not deposit pilot contributions before July 4, 2026. Always use the latest version of the form from irs.gov.
Benefits of Using Form 8879-TA for Trump Account Elections
By e-filing with Form 8879-TA, families can:
- Secure tax-deferred growth for their child’s future expenses like education or homeownership.
- Access the $1,000 Treasury contribution for eligible newborns.
- Enjoy faster processing compared to paper filing.
Trump Accounts promote financial literacy and long-term savings, with the child gaining full control at age 18.
Recent Updates and Related Forms
As of December 2025, Form 8879-TA is a new addition to the 8879 series, tailored for Trump Accounts. Related forms include:
- Form 4547: The main election form for Trump Accounts.
- Form 8879: General e-file authorization for individual returns.
- Form 8879-TE: For tax-exempt entities.
Check irs.gov for updates, as regulations for Trump Accounts are still developing.
Frequently Asked Questions About IRS Form 8879-TA
Can I file Form 8879-TA without an ERO?
No, it’s designed for use with an ERO for e-filing.
What if my child was born in 2024?
They may qualify for a Trump Account but not the pilot contribution.
Is there a deadline for filing?
Elections can be made anytime, but for 2025 births, file early to secure the pilot funds.
Where can I download Form 8879-TA?
Download the PDF from irs.gov/pub/irs-pdf/f8879ta.pdf.
For personalized advice, consult a tax professional. By leveraging IRS Form 8879-TA, you’re taking a proactive step toward building generational wealth through Trump Accounts. Stay informed with the latest IRS guidance to maximize these benefits.