Form 8879-C IRS e-file Signature Authorization for Form 1120

2006 Form 8879-C, IRS e-file Signature Authorization for Form 1120
Purpose: This is the first circulated draft of the 2006 Form 8879-C for your
review and comments. There are no major changes.
TPCC Meeting: None, but may be arranged if requested.
Prior Version: The 2005 Form 8879-C is available at:
http://www.irs.gov/pub/irs-pdf/f8879c.pdf
Other Products: Circulations of draft tax forms, instructions, notices, and
publications are posted at:
http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, call, or mail any comments by May 19, 2006 to:
Joan A. McAlpine
Tax Forms and Publications
SE:W:CAR:MP:T:B:C
Email: [email protected]
Phone: 202-622-3622

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Form

I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8879, PAGE 1 OF 2
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
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FLAT SIZE: 216mm (8 ⁄ 2 ") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8879-C

Department of the Treasury
Internal Revenue Service

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For calendar year 2006, or tax year beginning
©

Signature

O.K. to print
Revised proofs
requested

,2006, and ending

OMB No. 1545-1864

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2006

.

See instructions. Do not send to the IRS. Keep for your records.
Employer identification number

Tax Return Information (Whole dollars only)

Total income (Form 1120, line 11)
Taxable income (Form 1120, line 30)
Total tax (Form 1120, line 31)
Amount owed (Form 1120, line 34)
Overpayment (Form 1120, line 35)

Part II

Date

IRS e-file Signature Authorization
for Form 1120

Name of corporation

Part I

Action

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Declaration and Signature Authorization of Officer (Be sure to get a copy of the corporation’s return)

Under penalties of perjury, I declare that I am an officer of the above corporation and that I have examined a copy of the corporation’s
2006 electronic income tax return and accompanying schedules and statements and to the best of my knowledge and belief, it is
true, correct, and complete. I further declare that the amounts in Part I above are the amounts shown on the copy of the corporation’s
electronic income tax return. I consent to allow my electronic return originator (ERO), transmitter, or intermediate service provider
to send the corporation’s return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection
of the transmission, (b) an indication of any refund offset, (c) the reason for any delay in processing the return or refund, and
(d) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic
funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the
corporation’s federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment,
I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement)
date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential
information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number
(PIN) as my signature for the corporation’s electronic income tax return and, if applicable, the corporation’s consent to electronic
funds withdrawal.
Officer’s PIN: check one box only
I authorize

to enter my PIN

ERO firm name

as my signature

do not enter all zeros

on the corporation’s 2006 electronically filed income tax return.

As an officer of the corporation, I will enter my PIN as my signature on the corporation’s 2006 electronically filed
income tax return.
Officer’s signature

Part III

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Date

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Title

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Certification and Authentication

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
do not enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the 2006 electronically filed income tax return for
the corporation indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112,
IRS e-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers
of Forms 1120/1120S.

ERO’s signature

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Date

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ERO Must Retain This Form — See Instructions
Do Not Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see page 2.

Cat. No. 36359A

Form

8879-C

(2006)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8879-C, PAGE 2 OF 2
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8879-C (2006)

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Purpose of Form

Officer Responsibilities

A corporate officer and an electronic
return originator (ERO) use Form 8879-C
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-C must use
Form 8453-C, U.S. Corporation Income
Tax Declaration for an IRS e-file Return.
For more information, see the
instructions for Form 8453-C.

The corporate officer will:
● Verify the accuracy of the
corporation’s prepared 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 numbers other than all
zeros;
● Sign, date, and enter his or her title in
Part II; and
● Return the completed Form 8879-C to
the ERO by hand delivery, U.S. mail,
private delivery service, or fax.
The corporation’s return will not be
transmitted to the IRS until the ERO
receives the officer’s signed Form
8879-C.

Do not send this form to the IRS.
The ERO must retain Form 8879-C.

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 2006 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-C for
completion and review—this can be
done by hand delivery, U.S. mail, private
delivery service, email, or Internet
website; and
● Complete Part III including a signature
and date.
You must receive the
completed and signed
Form 8879-C from the officer
CAUTION
before the electronic return
is transmitted (or released for
transmission).

!

Important Notes for EROs

● Do not send Form 8879-C to the IRS
unless requested to do so. Retain the
completed Form 8879-C for 3 years
from the return due date or IRS received
date, whichever is later.
● 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-C upon request.
● Provide the officer with a corrected
copy of the Form 8879-C 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 of Forms 1120/1120S,
for more information.

Printed on recycled paper

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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 and file
this form will vary depending on
individual circumstances. The estimated
average time is:
Recordkeeping
4 hr., 18 min.
Learning about the law
or the form
28 min.
Preparing the form
1 hr., 29 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-6406, Washington, DC
20224. Do not send the form to this
address. Instead, keep it for your
records.