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

Form

8879-PE

IRS e-file Signature Authorization for Form 1065
▶

OMB No. 1545-0123

2016

Don’t send to the IRS. Keep for your records.

▶ Information about Form 8879-PE and its instructions is at www.irs.gov/form8879pe.
Department of the Treasury
Internal Revenue Service
For calendar year 2016, or tax year beginning
, 2016, and ending
, 20

.

Employer identification number

Name of partnership

Part I

Tax Return Information (Whole dollars only)
1
Gross receipts or sales less returns and allowances (Form 1065, line 1c) . . . . . . . . . .
Gross profit (Form 1065, line 3) . . . . . . . . . . . . . . . . . . . . . . . .
2
Ordinary business income (loss) (Form 1065, line 22) . . . . . . . . . . . . . . . .
3
Net rental real estate income (loss) (Form 1065, Schedule K, line 2) . . . . . . . . . . . .
4
Other net rental income (loss) (Form 1065, Schedule K, line 3c) . . . . . . . . . . . . .
5
Part II Declaration and Signature Authorization of General Partner or Limited Liability Company Member Manager
(Be sure to get a copy of the partnership’s return)
1
2
3
4
5

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 2016 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 return of partnership income. 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 return of
partnership income.
General Partner or Limited Liability Company Member Manager’s PIN: check one box only
I authorize

to enter my PIN

as my signature
don’t enter all zeros

ERO firm name

on the partnership’s 2016 electronically filed return of partnership income.
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 2016 electronically filed return of partnership income.
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.
don’t enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the 2016 electronically filed return of partnership income 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 ▶

Date ▶

ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see instructions.

Cat. No. 48314D

Form 8879-PE (2016)

Page 2

Form 8879-PE (2016)

Future Developments
For the latest information about
developments related to Form 8879-PE
and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form8879pe.

General Partner or Limited
Liability Company Member
Manager Responsibilities
The general partner or limited liability
company member manager will:

Purpose of Form

• Verify the accuracy of the partnership’s
return of partnership income;

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 return of partnership income.
A general partner or limited liability
company member manager who
doesn’t 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.

• 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;

Don’t send this form to the IRS. The
ERO must retain Form 8879-PE.

The partnership’s return won't be
transmitted to the IRS until the ERO
receives the general partner or limited
liability company member manager’s
signed 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 2016 return of
partnership income;
• 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 company
member manager’s PIN;
• Give the general partner or limited
liability company member manager Form
8879-PE for completion and review
(acceptable delivery methods include
hand delivery, U.S. mail, private delivery
service, email, Internet website, and fax);
and
• Complete Part III, including a signature
and date.
The ERO must receive the
completed and signed Form
8879-PE from the general
CAUTION partner or limited liability
company member manager before the
electronic return is transmitted (or
released for transmission).

!
▲

• Indicate or verify his or her PIN when
authorizing the ERO to enter it (the PIN
must be five digits 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. The acceptable delivery
methods include hand delivery, U.S.
mail, private delivery service, email,
Internet website, and fax.

Important Notes for EROs
• Don’t 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.

• 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 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 aren’t 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
burden for business taxpayers filing this
form is approved under OMB control
number 1545-0123 and is included in the
estimates shown in the instructions for
their business income tax return.
Comments. You can send us comments
by going to www.irs.gov/formspubs,
clicking on More Information, and then
clicking on Give us feedback. You can
also send your comments to the Internal
Revenue Service, Tax Forms and
Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC
20224. DON’T SEND THE FORM TO
THIS ADDRESS. Instead, keep it for
your records.