Interesting - as noted in previous comments, when e-filing a Form 1040, the software defaults to assuming taxpayer's have signed the Form 8879.  Also as noted in previous comments, this assumption is a huge internal control weakness, and not in compliance with IRS e-filing requirements.

Yet, I'm currently working on a Form 1120S, and the software provides a very appropriate Critical Diagnostic: "Warning - this return will be rejected by the IRS.  The taxpayer signature date on the Form 8879-S, IRS e-file Signature Authorization, is missing or invalid.  The signature date is mandatory."

This 1120S diagnostic is perfect, and it is what we need for the 1040s.  Could the programmer that set up the Form 1120S e-file signature diagnostic, please help the Form 1040 programmers???