VA-8879                              Virginia Individual Income Tax e-File Signature                                                                Tax Year 
  Virginia Department 
     of Taxation                                                       Authorization                                                                       2022 

  DO NOT SEND THIS VA-8879 TO THE VIRGINIA DEPARTMENT OF TAXATION OR THE IRS. 
                                             IT MUST BE MAINTAINED IN YOUR FILES! 
Virginia Submission Identification Number (SID) 

Your Name                                                                                                                    B  Your Social Security Number 
                                                                                                                                          -             - 
Spouse’s Name                                                                                                                A  Spouse’s Social Security Number 
                                                                                                                                          -             - 
Part I  Tax Return Information                                                                                                 A Spouse               B Yourself 
  1. Federal Adjusted Gross Income (Form 760CG, Line 1;  760PY, Line 1, columns A & B; Form 763, Line 1)
  2. Virginia Adjusted Gross Income (Form 760CG, Line 9; 760PY, Line 10, columns A & B; Form 763, Line 9)
  3. Taxable Income (Form 760CG, Line 15; 760PY, Line 16, columns A & B; Form 763, Line 1 )7
  4. Virginia Income Tax (Form 760CG, Line 18; 760PY, Line 17, columns A & B; Form 763 Line 1 )8
  5. Withholding (Form 760CG, Line 19a &      19b; 760PY, Lines 19a &  b;19Form 763, Lines  a &19   19b)
  6. Amount you Owe (Form 760CG, Line 35; Form 760PY, Line 35; Form 763, Line 3 )5
  7. Refund (Form 760CG, Line 36; 760PY, Line 36; Form 763, Line 3 )6
Part II  Declaration of Taxpayer and Signature Authorization 
Under penalties of perjury, I declare that I have examined a copy of my individual income tax return and accompanying schedules and statements for the year ending 
December 31, 202,2and to the best of my knowledge and belief, it is true, correct and complete.  I further declare that the information I provided to my Electronic 
Return Originator (ERO), Transmitter, or Intermediate Service Provider (including my name, address and social security number or individual tax identification 
number) and the amount shown in Part I above agree with the information and amounts shown on the corresponding lines of my electronic income tax return.  If I am 
filing a balance due return, I understand that if the Virginia Department of Taxation (Virginia Tax) does not receive full and timely payment of my tax liability, I remain 
liable for the tax liability and all applicable interest and penalties.  I authorize my ERO, Transmitter or Intermediate Service Provider to transmit my complete return to 
Virginia Tax.  I have selected a personal identification number (PIN) as my signature for my electronic income tax return and, if applicable, the direct deposit of my 
refund or direct debit of my tax due. In choosing either direct deposit or direct debit, I certify that the transaction does not directly involve a financial institution outside 
of the territorial jurisdiction of the United States at any point in the process. Taxpayers may sign the form using a rubber stamp, mechanical device, such as a 
signature pen, or computer software program.  
Taxpayer’s e-File PIN: check one box only 
     I authorize the ERO named below to enter my e-File PIN as my signature on my 20 22e-filed Virginia individual income tax return. 
                                                                              Do not enter all zeros 
     _____________________________________________________________________________________________________________________________ 
                                                                              ERO Firm Name 
     I will enter my e-File PIN as my signature on my 20 22e-filed Virginia individual income tax return.  Check this box only if you are entering your own e-File PIN 
     and your return is filed using the Practitioner PIN method.  The ERO must complete Part III below. 
Your Signature   ________________________________________________________________________  Date   _________________________________________ 
Spouse’s e-File PIN: check one box only 
     I authorize the ERO named below to enter my e-File PIN as my signature on my 20 22e-filed Virginia individual income tax return. 
                                                                            Do not enter all zeros 
     ____________________________________________________________________________________________________________________________ 
                                                                              ERO Firm Name 
    I will enter my e-File PIN as my signature on my 20 22e-filed Virginia individual income tax return.  Check this box only if you are entering your own e-File 
     PIN and your return is filed using the Practitioner PIN method.  The ERO must complete Part III below. 
Spouse’s Signature   ______________________________________________________________________  Date   _______________________________________ 
Part III  Certification and Authentication – Practitioner PIN Method Only 
ERO’s EFIN/PIN:  Enter your six-digit EFIN followed by your five digit self-selected PIN.      
                                                                                                            Do not enter all zeros 
I certify that the above numeric entry is my ERO EFIN/PIN, which is my signature for the 20 22Virginia individual income tax return for the taxpayer(s) 
indicated above.  I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and Virginia’s publication 
Handbook for Electronic Filers of Individual Income Tax Returns (Tax Year 202).2  EROs may sign the form using a rubber stamp, mechanical device, such as 
a signature pen, or computer software program. 
ERO’s Signature   ________________________________________________________________________  Date   _______________________________________ 

                                                                                                                                            Form VA-8879 (REV. 9/2)2

Purpose of Form                                                    Taxpayer Responsibilities 
Note:  This form should be retained by the ERO.  Do not send       Taxpayers have the following responsibilities: 
this form to the Virginia Department of Taxation (Virginia Tax) or 
the IRS. ERO can store this form electronically.                   1. Verify the accuracy of the prepared income tax return, including
                                                                      direct deposit information.
Complete form VA-8879 when the Practitioner PIN method is 
used or when the taxpayer authorizes the electronic return         2. Check the appropriate box in Part II to authorize the ERO to
originator (ERO) to enter or generate the taxpayer’s personal         enter or generate their e-File PIN or choose to do it in person.
identification number (PIN) on their electronic individual income  3. Indicate or verify their e-File PIN when authorizing the ERO to
tax return.                                                           enter or generate it (the e-File PIN must be five numbers other
                                                                      than all zeros).
When and How To Complete 
                                                                   4. Sign and date Form VA-8879. Taxpayers may sign Part II of
IF the ERO is…                   THEN…                                the form using the alternative signature methods using a rubber
Not using the Practitioner PIN   Do not complete Form                 stamp, mechanical device, such as a signature pen, or
                                                                      computer software program. The signature must include either
method and the taxpayer          VA-8879.                             a facsimile of the taxpayer’s signature or of the taxpayer’s
enters their own PIN 
                                                                      printed name.
Submitting Form VA-8453          Do not complete Form 
                                                                   5. Return the completed Form VA-8879 to the ERO by hand
                                 VA-8879.                             delivery, U.S. mail, private delivery service or fax.
Using the Practitioner PIN       Complete Form VA-8879,            6. Federal banking regulations have imposed additional reporting
method and is authorized to      Parts I, II and III.                 requirements on all electronic banking transactions that directly
enter or generate the                                                 involve a financial institution outside of the territorial jurisdiction
taxpayer’s PIN.                                                       of the United States at any point in the process.  These are
Using the Practitioner’s PIN     Complete Form VA-8879,               called International ACH Transactions (IAT) and include both
method and the taxpayer          Parts I, II and III.                 electronic debit (tax payments) and credit (direct deposit of
enters their e-File PIN.                                              refunds) transactions.  At present, Virginia Tax) does not
                                                                      support IAT.  Taxpayers who instruct Virginia Tax to process
Not using the Practitioner PIN   Complete Form VA-8879,               electronic banking transactions on their behalf are certifying
method and is authorized to      Parts I and II.                      that the transactions do not directly involve a financial
enter or generate the                                                 institution outside of the territorial jurisdiction of the United
taxpayer’s e-File PIN.                                                States at any point in the process.  If transactions are IAT, the
                                                                      taxpayer should request refunds to be issued by check or pay
ERO Responsibilities                                                  tax dues by paper check attached to Form 760-PMT or by
                                                                      credit card.
The ERO will:                                                      Note: The return or request will not be transmitted to Virginia Tax 
1. Enter the name(s) and social security number(s) of the          until the ERO receives the signed Form VA-8879.  Do not send this 
   taxpayer(s) at the top of the form.                             form to Virginia Tax. 
2. Complete Part I using the amount from the taxpayer’s 2022 
   tax return.
3. Enter or generate, if authorized by the taxpayer, the 
   taxpayer’s PIN and enter it in the boxes provided in Part II.
4. Enter on the authorization line in Part II the ERO firm name 
   (not the name of the individual preparing the return) if the 
   ERO is authorized to enter the taxpayer’s e-File PIN.
5. After completing (1) through (4), give the taxpayer Form 
   VA-8879 for completion and review.  This can be done in 
   person or by using the U.S. mail, a private delivery service, 
   email, or an internet website.
6. Enter the 20-digit Submission Identification Number (SID) 
   assigned to the tax return after the taxpayer completes Part
   II. It must be clearly typed or printed in the top left corner. 
   The ERO should enter this number only after the Virginia 
   acknowledgement is received.
7. EROs may sign Part III of the form using the alternative 
   signature methods using a rubber stamp, mechanical 
   device, such as a signature pen, or computer software 
   program. The signature must include either a facsimile of 
   the Individual ERO’s signature or of the ERO’s printed 
   name.
Note:  The ERO must receive the completed and signed Form  
VA-8879 from the taxpayer before the electronic return or 
request for refund is transmitted (or released for transmission).  
Do not send this form to Virginia Tax. 

                                                                                                 Form VA-8879 (REV. 9/2)2