Form FORM-8879-S IRS e-file Signature Authorization for Form 1120S

Form

IRS e-file Signature Authorization
for Form 1120S

8879-S

Department of the Treasury
Internal Revenue Service

For calendar year 2009, or tax year beginning
䊳

, 2009, ending

, 20

2009

.

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

Name of corporation

Employer identification number

Tax Return Information (Whole dollars only)

Part I
1
2
3
4
5

OMB No. 1545-1863

1
2
3
4
5

Gross receipts or sales less returns and allowances (Form 1120S, line 1c)
Gross profit (Form 1120S, line 3)
Ordinary business income (loss) (Form 1120S, line 21)
Net rental real estate income (loss) (Form 1120S, Schedule K, line 2)
Income (loss) reconciliation (Form 1120S, Schedule K, line 18)

Part II

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
2009 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 2009 electronically filed income tax return.
As an officer of the corporation, I will enter my PIN as my signature on the corporation’s 2009 electronically filed
income tax return.
Officer’s signature

Part III

䊳

Date

䊳

Title

䊳

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 2009 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 for Business
Returns.
ERO’s signature

䊳

Date

䊳

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. 37252K

Form

8879-S

(2009)

Form 8879-S (2009)

Page

Purpose of Form

Officer Responsibilities

A corporate officer and an electronic
return originator (ERO) use Form 8879-S
when the corporate officer wants to use
a personal identification number (PIN) to
electronically sign an S corporation’s
electronic income tax return and, if
applicable, consent to electronic funds
withdrawal. A corporate officer who
does not use Form 8879-S must use
Form 8453-S, U.S. S Corporation
Income Tax Declaration for an IRS e-file
Return. For more information, see the
instructions for Form 8453-S.
Do not send this form to the IRS.
The ERO must retain Form 8879-S.

The corporate officer will:
● Verify the accuracy of the
corporation’s income tax return;

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
(zero may be entered when appropriate)
from the corporation’s 2009 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-S 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-S from the officer
CAUTION
before the electronic return
is transmitted (or released for
transmission).

● Check the appropriate box in Part II to
either authorize the ERO to enter the
officer’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-S 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-S.

Important Notes for EROs
● Do not send Form 8879-S to the IRS
unless requested to do so. Retain the
completed Form 8879-S for 3 years from
the return due date or IRS received date,
whichever is later. Form 8879-S 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 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-S upon request.
● Provide the officer with a corrected
copy of the Form 8879-S if changes are
made to the return (for example, based
on the officer’s review).

2

● See Pub. 4163, Modernized e-File
(MeF) Information for Authorized IRS
e-file Providers for Business Returns, 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
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-6526, Washington, DC
20224. Do not send the form to this
address. Instead, keep it for your
records.