Form 8879-EO (2018)
Page 2
Future Developments
For the latest information about
developments related to Form 8879-EO
and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8879EO.
Purpose of Form
An organization officer and an electronic
return originator (ERO) use Form
8879-EO when the organization officer
wants to use a personal identification
number (PIN) to electronically sign an
organization’s electronic return and, if
applicable, authorize an electronic funds
withdrawal. In the case of Form 990-PF,
Form 1120-POL, and Form 8868 with
payment, Form 8879-EO is used to
authorize an electronic funds withdrawal.
An organization officer who does not use
Form 8879-EO must use Form 8453-EO,
Exempt Organization Declaration and
Signature for Electronic Filing. For more
information, see the instructions for
Form 8453-EO.
The ERO must retain Form 8879-EO.
Do not send this form to the IRS.
ERO Responsibilities
The ERO will:
• Enter the name and employer
identification number of the organization
at the top of the form;
• Complete Part I by checking the box
for the type of return being filed and
using the amount, if any, from the
organization’s 2018 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-EO for
completion and review. The acceptable
delivery methods include hand delivery,
U.S. mail, private delivery service, email,
Internet website, and fax; and
• Complete Part III by entering the ERO’s
EFIN/PIN and include a signature and
date.
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CAUTION
Form 8879-EO must be
completed and signed before
submission of the electronic
return.
Officer’s Responsibilities
The officer of an organization has the
following responsibilities.
• Verify the accuracy of the
organization’s prepared return.
• Verify the type of return being filed in
Part I.
• 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
self-selected PIN when authorizing the
ERO to enter it (the PIN must be five
numbers other than all zeros).
• Sign and date Form 8879-EO.
• Return the completed Form 8879-EO
to the ERO. The acceptable delivery
methods include hand delivery, U.S.
mail, private delivery service, email,
Internet website, and fax.
Important Notes for EROs
• Do not send Form 8879-EO to the IRS
unless requested to do so. Retain the
completed Form 8879-EO for 3 years
from the return due date or the date the
IRS received the return, whichever is
later. Form 8879-EO 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 organization officer’s PIN on
the input screen only if the organization
officer has authorized you to do so.
• Provide the officer with a copy of the
signed Form 8879-EO upon request.
• Provide the officer with a corrected
copy of the Form 8879-EO 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.
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. The rules governing the
confidentiality of the Form 990, Form
990-EZ, and Form 990-PF, are covered
in Code section 6104. All other tax
returns (Form 1120-POL) and return
information are generally 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
average time is:
Recordkeeping . . . . 3 hr., 49 min.
Learning about the law
or the form . . . . . . . 18 min.
Preparing the form . . . . 22 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear from
you. You can send us comments from
www.irs.gov/FormComments. Or 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.
Do not send the form to this address.
Instead, keep it for your records.
