Form 8879-EMP (Rev. 2-2017)
For the latest information about developments related to Form
8879-EMP and its instructions, such as legislation enacted after
they were published, go to www.irs.gov/form8879emp.
Purpose of Form
Use Form 8879-EMP if you and the electronic return originator
(ERO) want to use a personal identification number (PIN) to
electronically sign an electronic employment tax return.
If applicable, Form 8879-EMP is also used to authorize an
electronic funds withdrawal. If you don't use Form 8879-EMP to
sign the return, you must use Form 8453-EMP, Employment Tax
Declaration for an IRS e-file Return. For more information, see
the Form 8453-EMP instructions.
Don't send this form to the IRS. The ERO must retain Form
The ERO will:
• Enter the name and employer identification number as shown
on Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944,
• Complete Part I by checking the box for the type of return
being filed and entering the amounts from the return being filed.
Zeros should only be entered if the return contains zeros.
Otherwise, if the line on the return is blank, leave the
corresponding line in Part I blank.
• 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-EMP for completion and review.
The acceptable delivery methods include hand delivery, U.S.
mail, private delivery service, email, Internet website, and fax.
• Complete Part III, including a signature and date.
Form 8879-EMP must be completed and signed
before the electronic return is transmitted (or
released for transmission).
The taxpayer filing Form 940, 940-PR, 941, 941-PR, 941-SS,
943, 943-PR, 944, or 945 has the following responsibilities.
• Verify the type of return being filed in Part I.
• Verify the accuracy of the 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 the PIN when authorizing the ERO to enter it
(the PIN must be five numbers other than all zeros).
• Sign, date, and print your name and title in Part II.
• Return the completed Form 8879-EMP to the ERO. The
acceptable delivery methods include hand delivery, U.S. mail,
private delivery service, email, Internet website, and fax.
Note: The return won't be transmitted to the IRS until the ERO
receives the signed Form 8879-EMP.
Important Notes for EROs
• Don't send Form 8879-EMP to the IRS unless requested to do
so. Retain the completed Form 8879-EMP for 4 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-
EMP upon request.
• Provide the taxpayer with a corrected copy of Form 8879-EMP
if changes are made to the return (for example, based on the
• 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 Form 8879-EMP to carry out the Internal Revenue laws of the
United States. You're required to give us the information. We
need it to ensure that you're complying with these laws and to
allow us to figure and collect the right amount of tax.
You're 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 . . . . . . . . . . . 2 hr., 37 min.
Learning about the law
or the form . . . . . . . . . . . . . . . 6 min.
Preparing the form . . . . . . . . . . . . 9 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 8879-EMP simpler,
we would be happy to hear from you. You can send us
comments from www.irs.gov/formspubs. Click on More
Information and then click on Give us feedback. Or you can
send your comments to Internal Revenue Service, Tax Forms
and Publications Division, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Don't send Form 8879-EMP to this
address. Instead, keep it for your records.