Form 8879-B (2016)
Page 2
Future Developments
For the latest information about
developments related to Form 8879-B
and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form8879b.
Purpose of Form
A general partner or a limited liability
company member manager (LLC
member manager) and an electronic
return originator (ERO) use Form 8879-B
when the general partner or LLC
member manager wants to use a
personal identification number (PIN) to
electronically sign an electing large
partnership’s electronic income tax
return and, if applicable, consent to
electronic funds withdrawal. A general
partner or LLC member manager who
doesn’t use Form 8879-B must use Form
8453-B, U.S. Electing Large Partnership
Declaration for an IRS e-file Return. For
more information, see the instructions for
Form 8453-B.
Don’t send this form to the IRS. The
ERO must retain Form 8879-B.
ERO Responsibilities
The ERO will:
• 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 2016 income tax
return;
• 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 general
partner’s or LLC member manager’s PIN;
• Give the general partner or LLC
member manager Form 8879-B for
completion and review (acceptable
delivery methods include hand delivery,
U.S. mail, private delivery service, email,
Internet website, and fax); and
• Complete Part III, including a signature
and date.
▲
!
CAUTION
You must receive the
completed and signed Form
8879-B from the general
partner or LLC member
manager before the electronic return is
transmitted (or released for transmission).
General Partner or LLC
Member Manager
Responsibilities
The general partner or LLC member
manager will:
• Verify the accuracy of the partnership’s
income tax return;
• Check the appropriate box in Part II to
either authorize the ERO to enter the
general partner or LLC member
manager’s PIN or choose to enter it in
person;
• Indicate or verify the 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-B to
the ERO. The acceptable delivery
methods include hand delivery, U.S.
mail, private delivery service, email,
Internet website, and fax.
The partnership’s return won’t be
transmitted to the IRS until the ERO
receives the general partner’s or LLC
member manager’s signed Form 8879-B.
Important Notes for EROs
• Don’t send Form 8879-B to the IRS
unless requested to do so. Retain the
completed Form 8879-B for 3 years from
the return due date or IRS received date,
whichever is later. Form 8879-B 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 general partner’s or LLC
member manager’s PIN on the input
screen only if the general partner or LLC
member manager has authorized you to
do so.
• Provide the general partner or LLC
member manager with a copy of the
signed Form 8879-B upon request.
• Provide the general partner or LLC
member manager with a corrected copy
of the Form 8879-B if changes are made
to the return (for example, based on the
general partner’s or LLC member
manager’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
by going to www.irs.gov/formspubs,
clicking on More Information, and then
clicking on Give us feedback. You can
also send your comments 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 ADDRESS. Instead, keep it for
your records.