Form 8879 Retention: How Long EROs Keep It | HelloBooks Form 8879 retention: keep it 3 years from the return due date or IRS received date, whichever is later, in secure, access-controlled, tamper-proof storage.
The signed Form 8879 stays with the ERO, not the IRS. The retention rule is short, but the storage expectations for e-signed copies are specific.
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Form 8879 instructs the ERO to retain the completed form for 3 years from the return due date or IRS received date, whichever is later, and not to send it to the IRS unless requested.
The IRS e-signature FAQ adds that an e-signed record must be kept tamper-proof in a secure, access-controlled storage system for 3 years from the due date of the return or from the IRS receipt date, whichever is later.
For e-signed forms, keep the record the software captured: the image of the signed form, the date and time, the IP address for remote signings and the identity verification result. Those details are what show the signature is valid if the IRS asks.
Access-controlled storage means role-based permissions and an audit trail. HelloBooks Practice lists its document manager, six-role access control and audit trail on every action as live, which covers the storage side; 8879 remote signing with identity verification is on its roadmap.
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General information for tax and accounting professionals, not legal advice. Rules are summarised from the primary sources listed on the date shown; read the current text before relying on it.
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