Form 8879-PE IRS e-file Signature Authorization for Form 1065

Form

8879-PE

Department of the Treasury
Internal Revenue Service

IRS e-file Signature Authorization
for Form 1065
For calendar year 2006, or tax year beginning
©

, 2006, ending

, 20

1
2
3
4
5

Employer identification number

Tax Return Information (Whole dollars only)
1
2
3
4
5

Gross receipts or sales less returns and allowances (Form 1065, line 1c)
Gross profit (Form 1065, line 3)
Ordinary business income (loss) (Form 1065, line 22)
Net rental real estate income (loss) (Form 1065, Schedule K, line 2)
Other net rental income (loss) (Form 1065, Schedule K, line 3c)

Part II

2006

.

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

Name of partnership

Part I

OMB No. 1545-2042

Declaration and Signature Authorization of General Partner or Limited Liability Company Member Manager
(Be sure to get a copy of the partnership’s return)

Under penalties of perjury, I declare that I am a general partner or limited liability company member manager of the above partnership
and that I have examined a copy of the partnership’s 2006 electronic return of partnership income 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 partnership’s electronic tax return. I consent to allow my electronic return
originator (ERO), transmitter, or intermediate service provider to send the partnership’s return to the IRS and to receive from the
IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, and (b) the reason for any delay in processing
the return. I have selected a personal identification number (PIN) as my signature for the partnership’s electronic income tax return.
General Partner or Limited Liability Company Member Manager’s PIN: check one box only
I authorize

to enter my PIN

as my signature
do not enter all zeros

ERO firm name

on the partnership’s 2006 electronically filed income tax return.
As a general partner or limited liability company member manager of the partnership, I will enter my PIN as my signature
on the partnership’s 2006 electronically filed income tax return.
General partner or limited liability company member manager’s signature ©
Title ©

Part III

Date ©

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
partnership 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.

ERO’s signature

©

Date

©

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 instructions.

Cat. No. 48314D

Form

8879-PE

(2006)

Form 8879-PE (2006)

Purpose of Form
A general partner or limited liability
company member manager and an
electronic return originator (ERO) use Form
8879-PE when the general partner or
limited liability company member manager
wants to use a personal identification
number (PIN) to electronically sign a
partnership’s electronic income tax return.
A general partner or limited liability
company member manager who does not
use Form 8879-PE must use Form
8453-PE, U.S. Partnership Declaration for
an IRS e-file Return. For more information,
see the instructions for Form 8453-PE.
Do not file Form 8453-P if you
are using the new electronic
filing system. Instead file Form
CAUTION
8453-PE, U.S. Partnership
Declaration for an IRS e-file Return. See
the Instructions for Form 1065 for more
information.
Do not send this form to the IRS.
The ERO must retain Form 8879-PE.

ERO Responsibilities
The ERO will:
● Enter the name and employer
identification number of the partnership
at the top of the form;
● Complete Part I using the amounts (zero
may be entered when appropriate) from
the partnership’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
general partner or limited liability
member manager’s PIN;
● Give the general partner or limited liability
company member manager Form 8879-PE
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-PE from
the general partner or limited
CAUTION
liability company member
manager before the electronic return is
transmitted (or released for transmission).

Page

General Partner or
Limited Liability Member
Manager Responsibilities
The general partner or limited liability
company member manager will:
● Verify the accuracy of the
partnership’s prepared income tax
return;
● Check the appropriate box in Part II to
either authorize the ERO to enter the
general partner or limited liability
company member manager’s PIN or
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-PE
to the ERO by hand delivery, U.S. mail,
private delivery service, or fax.
The partnership’s return will not be
transmitted to the IRS until the ERO
receives the general partner or limited
liability company member manager’s
signed Form 8879-PE.

Important Notes for EROs
● Do not send Form 8879-PE to the IRS
unless requested to do so. Retain the
completed Form 8879-PE for 3 years
from the return due date or IRS received
date, whichever is later. Form 8879-PE
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 general partner or limited
liability company member manager’s PIN
on the input screen only if the general
partner or limited liability company
member manager has authorized you to
do so.
● Provide the general partner or limited
liability company member manager with
a copy of the signed Form 8879-PE
upon request.

Printed on Recycled Paper

2

● Provide the general partner or limited
liability company member manager with a
corrected copy of the Form 8879-PE if
changes are made to the return (for
example, based on the general partner or
member manager’s review).
● See Pub. 4163, Modernized e-File
(MeF) Information for Authorized IRS
e-file Providers, 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 time needed to complete this
form will vary depending on individual
circumstances. The estimated average
time is:
Recordkeeping
3 hr., 59 min.
Learning about the law
or the form
12 min.
Preparing the form, copying,
assembling, and sending
the form to the IRS
15 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.