VA-8879F                            Virginia Fiduciary Income Tax e-file Signature                                                                          Tax Year 
Virginia Department 
   of Taxation                                                          Authorization                                                                               2022 

   DO NOT SEND THIS VA-8879F TO THE VIRGINIA DEPARTMENT OF TAXATION OR THE IRS. 
                                                  IT MUST BE MAINTAINED IN YOUR FILES! 

Fiduciary Name                                                                                                  Federal ID Number 

Part I  Tax Return Information 
1.    Federal Taxable Income (Form 770, Page 1, Line 1)                                                         1. 
2.    Virginia Taxable Income (Form 770, Page 1, Line 3)                                                        2. 
3.    Income tax (Form 770, Page 1, Line 4)                                                                     3. 
4.    Total payments and credits (Form 770, Page 1, Line 5)                                                     4. 
5.    Total due (Form 770, Page 1, Line 6)                                                                      5. 
6.    Amount to be refunded (Form 770, Page 1, Line 9)                                                          6. 
Part II  Declaration and Signature Authorization of Fiduciary /  Officer Representing Fiduciary 

Under penalties of perjury, I declare to be the officer of the above fiduciary and that I have examined a copy of the fiduciary's 20 22electronic return and 
accompanying schedules and statements and to the best of my knowledge and belief, it is true, correct and complete.  I further declare that the information provided 
to my Electronic Return Originator (ERO), Transmitter, or Intermediate Service Provider including the amounts shown in Part I above agrees with the information and 
amounts shown on the corresponding lines of the fiduciary electronic income tax return.  If filing a balance due return, I authorize the Virginia Department of Taxation 
(Virginia Tax) and its designated Financial Agent to initiate an ACH electronic funds withdrawal entry to the financial institution account indicated on the 20 22Virginia 
income tax return for payment of state taxes owed on this return.  I also authorize the financial institutions involved in the processing of the electronic payment of 
taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment.  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. 

I understand that if Virginia Tax does not receive full and timely payment of the tax liability, the fiduciary will remain liable for the tax liability and all applicable interest 
and penalties.  I authorize my ERO, Transmitter or Intermediate Service Provider to transmit the complete return to Virginia Tax.  I have selected a personal 
identification number (PIN) as my signature for the fiduciary's electronic income tax return. 

Officer’s e-File PIN: check one box only 
      I authorize the ERO named below to enter my e-File PIN as my signature on the fiduciary's 20 22electronic Virginia 
      fiduciary income tax return. 
                                                               Do not enter all zeros 

      _____________________________________________________________________________________________________________________________ 
                                                                                 ERO Firm Name 

      I will enter my e-File PIN as my signature on the fiduciary's 20 22electronic Virginia fiduciary income tax return.  Check this box only if you are entering your 
      own e-File PIN and the return is filed using the Practitioner PIN method.  The ERO must complete Part III below. 

Your Signature    ________________________________________________________________________  Date    _________________________________________

Part III  Certification and Authentication 
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  fiduciary  income  tax  return  for  the  fiduciary 
indicated above.  I confirm that  I am submitting this return in accordance  with the requirements of the Practitioner PIN method and  have followed all other 
requirements as specified by Virginia Tax.  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-8879F (REV /9)22

Purpose of Form                                                    Officer Responsibilities 
Note: This form should be retained by the ERO. DO NOT send         Officers have the following responsibilities: 
this form to the Virginia Department of Taxation (Virginia Tax) or 1.   Verify the accuracy of the prepared fiduciary income tax return.
the IRS. 
                                                                   2.   Check the appropriate box in Part II to authorize the ERO to
Complete Form VA-8879F when the Practitioner PIN method is              enter or generate their e-File PIN or choose to do it in person.
used or when the fiduciary officer authorizes the electronic       3.   Indicate or verify their e-File PIN when authorizing the ERO to
return originator (ERO) to enter or generate the fiduciary              enter or generate it (the e-File PIN must be five numbers other
officer’s e-File personal identification number (PIN) on the            than all zeros).
electronic fiduciary income tax return. 
                                                                   4.   Sign and date Form VA-8879F.
When and How To Complete 
                                                                   5.   Return the completed Form VA-8879F to the ERO by hand
IF the ERO is…                    THEN…                                 delivery, U.S. mail, private delivery service or fax. 
Not using the Practitioner PIN    Do not complete Form             6.   Federal banking regulations have imposed additional reporting
method and the fiduciary officer  VA-8879F.                             requirements on all electronic banking transactions that directly
enters their own PIN                                                    involve a financial institution outside of the territorial jurisdiction
Submitting Form VA-8453F          Do not complete Form                  of the United States at any point in the process.  These are
                                                                        called International ACH Transactions (IAT) and include
                                  VA-8879F.                             electronic direct debit (tax payments).  At present, Virginia Tax
Using the Practitioner PIN        Complete form VA-8879F,               does not support IAT. Taxpayers who instruct Virginia Tax to
method and is authorized to       Parts I, II and III.                  process electronic banking transactions on their behalf are
enter or generate the fiduciary's                                       certifying that the transactions do not directly involve a financial
e-File PIN.                                                             institution outside of the territorial jurisdiction of the United
                                                                        States at any point in the process.
Using the Practitioner’s PIN      Complete form VA-8879F, 
method and the fiduciary officer  Parts I, II and III. 
enters their own e-File PIN.                                       Note:  Your return or request will not be transmitted to Virginia Tax 
Not using the Practitioner PIN    Complete form VA-8879F,          until the ERO receives your signed Form VA-8879F.  Do not send 
method and is authorized to       Parts I and II.                  this form to Virginia Tax or to the IRS .
enter or generate the fiduciary 
officer’s e-File PIN. 

ERO Responsibilities 
The ERO will: 
1. Enter the fiduciary name and the federal identification 
   number of the fiduciary at the top of the form.
2. Complete Part I using the amount from the fiduciary 2022 
   tax return.
3. Enter or generate, if authorized by the fiduciary officer, the 
   officer’s e-File PIN 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 officer’s e-File PIN.
5. After completing (1) through (4), give the officer Form 
   VA-8879F 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. 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 ERO’s signature or of the ERO’s printed name.

Note:  The ERO must receive the completed and signed Form 
VA-8879F from the fiduciary officer before the electronic return 
or request for refund is transmitted (or released for 
transmission). 

                                                                                                                 Form VA-8879F (REV 9/   22)