Form 8879-EX (Rev. 12-2010)
Page 2
Purpose of Form
Use Form 8879-EX if you and the electronic return originator
(ERO) want to use a personal identification number (PIN) to
electronically sign an electronic excise tax return or request for
refund.
If applicable, Form 8879-EX is also used to authorize an
electronic funds withdrawal. If you do not use Form 8879-EX to
sign your return, you must use Form 8453-EX, Excise Tax
Declaration, for an IRS e-file Return. For more information, see
the instructions for Form 8453-EX.
Do not send this form to the IRS. The ERO must retain
Form 8879-EX.
ERO Responsibilities
The ERO will:
• Enter the name and taxpayer identification number as shown
on Forms 720, 2290, or 8849.
• Complete Part I by checking the box for the type of return
being filed and using the amounts (zeros may be entered when
appropriate) from the return being filed.
• 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 taxpayer’s PIN.
• Give the taxpayer Form 8879-EX for completion and review.
This can be done by hand delivery, U.S. mail, private delivery
service, email, or Internet website.
• Complete Part III, including a signature and date.
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CAUTION
Form 8879-EX must be completed and signed
before the electronic return is transmitted (or
released for transmission).
Taxpayer’s Responsibilities
The taxpayer filing Forms 720, 2290, or 8849 has the following
responsibilities.
• Verify the type of return being filed in Part I.
• Verify the accuracy of the prepared return.
• Check the appropriate box in Part II to either authorize the
ERO to enter your 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 numbers other than all zeros).
• Sign and date Part II.
• Return the completed Form 8879-EX to the ERO by hand
delivery, U.S. mail, private delivery service, or fax.
Note. Your return will not be transmitted to the IRS until the
ERO receives the signed Form 8879-EX.
Important Notes for EROs
• Do not send Form 8879-EX to the IRS unless requested to do
so. Retain the completed Form 8879-EX for 3 years from the
return due date or IRS received date, whichever is later.
• Enter the taxpayer’s PIN on the input screen only if the
taxpayer has authorized you to do so.
• Provide the taxpayer with a copy of the signed Form 8879-EX
upon request.
• Provide the taxpayer with a corrected copy of Form 8879-EX if
changes are made to the return (for example, based on the
taxpayer’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. Generally, tax
returns and return information are confidential, as required by
Internal Revenue Code section 6103.
The time needed to complete this form will vary depending
on individual circumstances. The estimated average time is:
Recordkeeping . . . . . . . . . . . . 52 min.
Learning about the law
or the form . . . . . . . . . . . . . . . 6 min.
Preparing, copying, assembling,
and sending the form . . . . . . . . . . . 9 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 write to the Internal
Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send Form 8879-EX to this
address. Instead, keep it for your records.
