You make the call

Question: Bob and Nancy signed their Form 8879, IRS E-File Signature Authorization, without reviewing their completed Form 1040, U.S. Individual Income Tax Return. Their preparer e-filed their Form 1040, which was rejected because of an input error, which the preparer corrected. The change raised their tax liability by $12. Do Bob and Nancy need to sign a new Form 8879 before the preparer can resubmit their return?

Answer: No. New signatures are not needed when the change in tax liability is less than $14. Rejected electronic individual income tax return data can be corrected and retransmitted without new signatures if changes don’t differ from the amount on the original electronic return by more than $50 to “Total income” or “AGI,” or more than $14 to “Total tax,” “Federal income tax withheld,” “Refund” or “Amount you owe.” However, per Publication 1345, Authorized IRS e-file Providers of Individual Income Tax Returns, the ERO (preparer) must give copies of the new electronic return to the taxpayers.