Form 8879-PE (2019)
Page 2
Future Developments
For the latest information about
developments related to Form 8879-PE
and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8879PE.
Purpose of Form
A partner or member and an electronic
return originator (ERO) use Form 8879-PE
when the partner or member wants to use
a personal identification number (PIN) to
electronically sign a partnership’s
electronic return of partnership income. A
partner or member who doesn’t use Form
8879-PE must use Form 8453-PE, U.S.
Partnership Declaration for an IRS e-file
Return. For more information, see the
instructions for Form 8453-PE.
Administrative Adjustment Requests.
The partnership representative must sign
the form if you are filing the Form 1065 as
part of an Administrative Adjustment
Request (AAR) under the centralized
partnership audit regime. See Form 8082.
Don’t send this form to the IRS. The
ERO must retain Form 8879-PE.
ERO Responsibilities
The ERO must:
• Enter the name and employer
identification number of the partnership
at the top of the form;
• Complete Part I using the amounts
(zero may be entered when appropriate)
from the partnership’s 2019 return of
partnership income;
• 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 partner or
member’s PIN;
• Give the partner or member Form
8879-PE for completion and review by
hand delivery, U.S. mail, private delivery
service, email, Internet website, or fax;
and
• Complete Part III, including a signature
and date.
▲
!
CAUTION
The ERO must receive the
completed and signed Form
8879-PE from the partner or
member before the electronic
return is transmitted (or released for
transmission).
Partner or Member
Responsibilities
The partner or member must:
• Verify the accuracy of the partnership’s
return of partnership income;
• Check the appropriate box in Part II to
either authorize the ERO to enter the
partner or member’s PIN or choose to
enter it in person;
• Indicate or verify his or her PIN when
authorizing the ERO to enter it (the PIN
must be five digits other than all zeros);
• Sign, date, and enter his or her title in
Part II; and
• Return the completed Form 8879-PE
to the ERO by hand delivery, U.S. mail,
private delivery service, email, Internet
website, or fax.
The partnership’s return won’t be
transmitted to the IRS until the ERO
receives the partner or member’s signed
Form 8879-PE.
Important Notes for EROs
• Don’t send Form 8879-PE to the IRS
unless requested to do so. Retain the
completed Form 8879-PE for 3 years
from the return due date or IRS received
date, whichever is later. Form 8879-PE
can be retained electronically in
accordance with the recordkeeping
guidelines in Rev. Proc. 97-22, which is
on page 9 of Internal Revenue Bulletin
1997-13 at
www.irs.gov/pub/irs-irbs/irb97-13.pdf.
• Enter the partner or member’s PIN on
the input screen only if the partner or
member has authorized you to do so.
• Provide the partner or member with a
copy of the signed Form 8879-PE upon
request.
• Provide the partner or member with a
corrected copy of the Form 8879-PE if
changes are made to the return (for
example, based on the partner or
member’s review).
• See Pub. 4163 for more information.
Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of
the United States. You are required to
give us the information. We need it to
ensure that you are complying with these
laws and to allow us to figure and collect
the right amount of tax.
You aren’t required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential, as required
by Internal Revenue Code section 6103.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
burden for business taxpayers filing this
form is approved under OMB control
number 1545-0123 and is included in the
estimates shown in the instructions for
their business income tax return.
Comments. You can send us comments
from www.irs.gov/FormComments. Or
you can write to the Internal Revenue
Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Don’t
send the form to this office.