8879-I IRS e-file Signature Authorization for Form 1120-F

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Form

8879-I

IRS e-file Signature Authorization for Form 1120-F
For calendar year 2018, or tax year beginning

, 2018, ending

, 20

▶ Go

not send to the IRS. Keep for your records.
to www.irs.gov/Form8879I for the latest information.
Employer identification number

Name of corporation

DRAFT AS OF
August 9, 2018
DO NOT FILE

Part I

Tax Return Information (Whole dollars only)
Total income (Form 1120-F, section II, line 11) . . . . . . . . . . . . . . . . . .
Taxable income (Form 1120-F, section II, line 31) . . . . . . . . . . . . . . . . .
Total tax (Form 1120-F, Schedule J, line 9) . . . . . . . . . . . . . . . . . . .
Amount owed (Form 1120-F, page 1, line 7) . . . . . . . . . . . . . . . . . .
Overpayment (Form 1120-F, page 1, line 8a) . . . . . . . . . . . . . . . . . .
Overpayment resulting from tax deducted and withheld under Chapters 3 and 4 (Form 1120-F, page 1,
line 8b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II

2018

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▶ Do

Department of the Treasury
Internal Revenue Service

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OMB No. 1545-0123

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5b

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
2018 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) the reason for any delay in processing the return or refund, and (c) 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 2018 electronically filed income tax return.
As an officer of the corporation, I will enter my PIN as my signature on the corporation’s 2018 electronically filed income tax
return.
Officer’s signature ▶

Part III

Title ▶

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 2018 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 ▶

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. 49681H

Form 8879-I (2018)

Form 8879-I (2018)

Page

Future Developments

Officer Responsibilities

For the latest information about
developments related to Form 8879-I
and its instructions, such as legislation
enacted after they were published, visit
IRS.gov/Form8879I.

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

The corporate officer will:
• Verify the accuracy of the corporation’s
income tax return;
• Check the appropriate box in Part II to
either authorize the ERO to enter the
officer’s PIN or to 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 digits other than all zeros);
• Sign, date, and enter his or her title in
Part II; and
• Return the completed Form 8879-I to
the ERO. The acceptable delivery
methods include hand delivery, U.S. mail,
private delivery service, email, Internet
website, and fax.
The corporation’s return will not be
transmitted to the IRS until the ERO
receives the officer’s signed Form
8879-I.

ERO Responsibilities

Important Notes for EROs

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 estimated burden for taxpayers
filing this form is approved under OMB
control number 1545-0123.
You can send us comments through
IRS.gov/FormsComments. You can also
send your comments to: Internal
Revenue Service, Tax Forms and
Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC
20224. Do not send the form to this
address. Instead, keep it for your
records.

DRAFT AS OF
August 9, 2018
DO NOT FILE

Purpose of Form

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
(zeros may be entered when appropriate)
from the corporation’s 2018 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-I 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-I from the officer before
CAUTION
the electronic return is
transmitted (or released for transmission).

!
▲

• Do not send Form 8879-I to the IRS
unless requested to do so. Retain the
completed Form 8879-I for 3 years from
the return due date or IRS received date,
whichever is later. Form 8879-I 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-I upon request.
• Provide the officer with a corrected
copy of the Form 8879-I if changes are
made to the return (for example, based
on the officer’s review).
• See Pub. 4163, Modernized e-File
(MeF) Information for Authorized IRS
e-file Providers for Business Returns, for
more information.

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