Form 8879-I (2019)
Page 2
Future Developments
For the latest information about
developments related to Form 8879-I
and its instructions, such as legislation
enacted after they were published, visit
www.irs.gov/Form8879I.
Purpose of Form
A corporate officer and an electronic
return originator (ERO) use Form 8879-I
when the corporate officer wants to use
a personal identification number (PIN) to
electronically sign a corporation’s
electronic income tax return and, if
applicable, consent to electronic funds
withdrawal. A corporate officer who does
not use Form 8879-I must use Form
8453-I, Foreign Corporation Income Tax
Declaration for an IRS e-file Return. For
more information, see the instructions for
Form 8453-I.
Do not send this form to the IRS.
The ERO must retain Form 8879-I.
ERO Responsibilities
The ERO will:
•
Enter the name and employer
identification number of the corporation
at the top of the form;
•
Complete Part I using the amounts
(zeros may be entered when appropriate)
from the corporation’s 2019 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 officer’s
PIN;
• Give the officer Form 8879-I 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
The ERO must receive the
completed and signed Form
8879-I from the officer before
the electronic return is
transmitted (or released for transmission).
Officer Responsibilities
The corporate officer will:
•
Verify the accuracy of the corporation’s
income tax return;
•
Check the appropriate box in Part II to
either authorize the ERO to enter the
officer’s PIN or to 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-I to
the ERO. The acceptable delivery
methods include hand delivery, U.S. mail,
private delivery service, email, Internet
website, and fax.
The corporation’s return will not be
transmitted to the IRS until the ERO
receives the officer’s signed Form
8879-I.
Important Notes for EROs
•
Do not send Form 8879-I to the IRS
unless requested to do so. Retain the
completed Form 8879-I for 3 years from
the return due date or IRS received date,
whichever is later. Form 8879-I 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 corporate officer’s PIN on the
input screen only if the corporate officer
has authorized you to do so.
•
Provide the officer with a copy of the
signed Form 8879-I upon request.
•
Provide the officer with a corrected
copy of the Form 8879-I if changes are
made to the return (for example, based
on the officer’s review).
•
See Pub. 4163, Modernized e-File
(MeF) Information for Authorized IRS
e-file Providers for Business Returns, 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 are not 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 estimated burden for taxpayers
filing this form is approved under OMB
control number 1545-0123.
Comments. You can send us comments
through www.irs.gov/FormComments.
You can also send your comments to:
Internal Revenue Service, Tax Forms and
Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC
20224. Do not send the form to this
address. Instead, keep it for your
records.
