Form 8879-C, IRS e-file Signature Authorization for Form 1120; Form 8879-I, IRS e-file Signature Authorization For Form 1120-F

Forms and Documents

Document Name	Status
Form 8879-C IRS e-file Signature Authorization for Form 1120 Form and Instruction	Modified
Form 8879-I Form 8879-I, IRS e-file Signature Authorization For Form 1120-F Form and Instruction	New
Summary of Changes 8879-I.pdf Supplementary Document	2007-10-30
8879-I brdn_busi.pdf Justification for No Material/Nonsubstantive Change	2007-10-30
8879-C Summary of Changes.pdf Supplementary Document	2007-10-30
8879-C brdn_busi.pdf Supplementary Document	2007-10-30
ss2.wpd Supporting Statement A	0000-00-00

IC Document Collections

IC ID	Document Title	Status
19526	IRS e-file Signature Authorization for Form 1120 Form and Instruction	Modified
182505	Form 8879-I, IRS e-file Signature Authorization For Form 1120-F Form and Instruction	New

ICR Details

OMB Control No: 1545-1864	ICR Reference No: 200710-1545-037
Status: Historical Active	Previous ICR Reference No: 200701-1545-034
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8879-C, IRS e-file Signature Authorization for Form 1120; Form 8879-I, IRS e-file Signature Authorization For Form 1120-F
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/20/2007
	Date Received in OIRA: 11/09/2007
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2010	05/31/2010	05/31/2010
Responses	15,260	0	7,760
Time Burden (Hours)	95,986	0	50,673
Cost Burden (Dollars)	0	0	0

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Abstract: Form 8879-C authorizes an officer of a corporation and an electronic return originator (ERO) to use a personal identification number (PIN) to electronically sign a corporation's electronic income tax return and, if applicable, Electronic Funds Withdrawal Consent. Form 8879-I authorizes a corporate officer and an electronic return originator (ERO) to use a personal identification number (PIN) to electronically sign a corporation’s electronic income tax return.

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Authorizing Statute(s): US Code: 26 USC 6011 Name of Law: General requirements of return, statement, or list
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	71 FR 68899	11/28/2006
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 7918	02/21/2007
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
IRS e-file Signature Authorization for Form 1120	8879-C	IRS e-file Signature Authorization for Form 1120
Form 8879-I, IRS e-file Signature Authorization For Form 1120-F	8879-I	IRS e-file Signature Authorization For Form 1120-F

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	15,260	7,760	0	7,500	0	0
Annual Time Burden (Hours)	95,986	50,673	0	45,313	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The burden increased as a result of the creation by an LMSB committee of new Form 8879-I to adhere to allow taxpayer to meet new filing requirements. Form 8879-C burden deceased as a result of a correction to the previous computation methods used in our last ICR request. The authority is Internal Revenue Code section 6011 (P.L. 105-206, Title II, Sections 2001 through 2005). The result of these changes is a total burden increase 45,313 hours.

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Annual Cost to Federal Government: $1,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 11/09/2007

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