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

Form

IRS e-file Signature Authorization
for Form 1065-B

8879-B

Department of the Treasury
Internal Revenue Service

For calendar year 2009, or tax year beginning
䊳

, 2009, ending

, 20

1
2
3
4
5

2009

.

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

Name of partnership

Part I

OMB No. 1545-2043

Employer identification number

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

Gross receipts or sales less returns and allowances (Form 1065-B, line 1c)
Gross profit (Form 1065-B, line 3)
Taxable income (loss) from passive loss limitation activities (Form 1065-B, line 25)
Taxable income (loss) from other activities (Form 1065-B, Schedule K, line 2)
Qualified dividends from other activities (Form 1065-B, Schedule K, line 3)

Part II

Declaration and Signature Authorization of General Partner or Limited Liability Company Member Manager

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 2009 electronic income tax return and accompanying schedules and statements
and to the best of my knowledge and belief, they are 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 income 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, (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 partnership’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 before 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 partnership’s electronic income tax return and, if applicable,
the partnership’s consent to electronic funds withdrawal.
General partner’s or limited liability company member manager’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 partnership’s 2009 electronically filed income tax return.
As a general partner or limited liability company member manager, I will enter my PIN as my signature on the partnership’s
2009 electronically filed income tax return.
General partner’s or limited liability company member manager’s signature
Title

䊳

Date

䊳

䊳

Part III

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
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 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. 48213R

Form

8879-B

(2009)

Form 8879-B (2009)

Purpose of Form
A general partner or a limited liability
company member manager (LLC
member manager) and an electronic
return originator (ERO) use Form 8879-B
when the general partner or LLC
member manager wants to use a
personal identification number (PIN) to
electronically sign an electing large
partnership’s electronic income tax
return, and, if applicable, consent to
electronic funds withdrawal. A general
partner or LLC member manager who
does not use a PIN to electronically sign
Form 1065-B must use Form 8453-B,
U.S. Electing Large Partnership
Declaration for an IRS e-file Return. For
more information, see the instructions
for Form 8453-B.
Do not send this form to the IRS.
The ERO must retain Form 8879-B.

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 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
general partner’s or LLC member
manager’s PIN;
● After completing the form as required
above, give the general partner or LLC
member manager Form 8879-B 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-B from the
CAUTION
general partner or LLC
member manager before the electronic
return is transmitted (or released for
transmission).

Page

General Partner or LLC Member
Manager Responsibilities
The General Partner or LLC 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 PIN
or 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 enter his or her title in
Part II; and
● Return the completed Form 8879-B 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’s or LLC
member manager’s signed Form 8879-B.

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

3 hr., 49 min.

Learning about the law
or the form

12 min.

Preparing the form

16 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.