8879-EO IRS e-file Signature Authorization for an Exempt Organiz

Form

8879-EO

IRS e-file Signature Authorization
for an Exempt Organization

For calendar year 2019, or fiscal year beginning

OMB No. 1545-1878

, 2019, and ending

, 20

2019

Do not send to the IRS. Keep for your records.
▶ Go to www.irs.gov/Form8879EO for the latest information.
▶

Department of the Treasury
Internal Revenue Service

Employer identification number

Name of exempt organization
Name and title of officer

Part I

Type of Return and Return Information (Whole Dollars Only)

Check the box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you
check the box on line 1a, 2a, 3a, 4a, or 5a, below, and the amount on that line for the return being filed with this form was blank, then
leave line 1b, 2b, 3b, 4b, or 5b, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on
the applicable line below. Do not complete more than one line in Part I.
1a
2a
3a
4a
5a

Form 990 check here ▶
b
Form 990-EZ check here ▶
Form 1120-POL check here ▶
Form 990-PF check here ▶
Form 8868 check here ▶
b

Part II

Total revenue, if any (Form 990, Part VIII, column (A), line 12)
.
b Total revenue, if any (Form 990-EZ, line 9) . . . . . . .
b Total tax (Form 1120-POL, line 22) . . . . . . . .
b Tax based on investment income (Form 990-PF, Part VI, line 5)
Balance Due (Form 8868, line 3c) . . . . . . . . . . .

.
.
.
.
.

.
.
.
.
.

1b
2b
3b
4b
5b

Declaration and Signature Authorization of Officer

Under penalties of perjury, I declare that I am an officer of the above organization and that I have examined a copy of the
organization’s 2019 electronic 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 amount in Part I above is the amount shown on the copy of the
organization’s electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO)
to send the organization’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 organization’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 organization’s
electronic return and, if applicable, the organization’s consent to electronic funds withdrawal.
Officer’s PIN: check one box only
I authorize
to enter my PIN
as my signature
ERO firm name

Enter five numbers, but
do not enter all zeros

on the organization’s tax year 2019 electronically filed return. If I have indicated within this return that a copy of the return is
being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned
ERO to enter my PIN on the return’s disclosure consent screen.
As an officer of the organization, I will enter my PIN as my signature on the organization’s tax year 2019 electronically filed return.
If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of
the IRS Fed/State program, I will enter my PIN on the return’s disclosure consent screen.
Date ▶

Officer’s signature ▶

Part III

Certification and Authentication

ERO’s EFIN/PIN. Enter your six-digit electronic filing identification
number (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 2019 electronically filed return for the organization
indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 4163, Modernized e-File (MeF)
Information for Authorized IRS e-file Providers for Business Returns.
Date ▶

ERO’s signature ▶

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 back of form.

Cat. No. 37189W

Form 8879-EO (2019)

Page 2

Form 8879-EO (2019)

Future Developments
For the latest information about
developments related to Form 8879-EO
and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8879EO.

Purpose of Form
An organization officer and an electronic
return originator (ERO) use Form
8879-EO when the organization officer
wants to use a personal identification
number (PIN) to electronically sign an
organization’s electronic return and, if
applicable, authorize an electronic funds
withdrawal. In the case of Form 990-PF,
Form 1120-POL, and Form 8868 with
payment, Form 8879-EO is used to
authorize an electronic funds withdrawal.
An organization officer who does not use
Form 8879-EO must use Form 8453-EO,
Exempt Organization Declaration and
Signature for Electronic Filing. For more
information, see the instructions for
Form 8453-EO.

!
▲
CAUTION

Form 8879-EO must be
completed and signed before
submission of the electronic
return.

Officer’s Responsibilities
The officer of an organization has the
following responsibilities.
• Verify the accuracy of the
organization’s prepared return.
• Verify the type of return being filed in
Part I.
• 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
self-selected PIN when authorizing the
ERO to enter it (the PIN must be five
numbers other than all zeros).
• Sign and date Form 8879-EO.

The ERO must retain Form 8879-EO.
Do not send this form to the IRS.

• Return the completed Form 8879-EO
to the ERO. The acceptable delivery
methods include hand delivery, U.S.
mail, private delivery service, email,
Internet website, and fax.

ERO Responsibilities

Important Notes for EROs

The ERO will:

• Do not send Form 8879-EO to the IRS
unless requested to do so. Retain the
completed Form 8879-EO for 3 years
from the return due date or the date the
IRS received the return, whichever is
later. Form 8879-EO 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 name and employer
identification number of the organization
at the top of the form;
• Complete Part I by checking the box
for the type of return being filed and
using the amount, if any, from the
organization’s 2019 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-EO for
completion and review. The acceptable
delivery methods include hand delivery,
U.S. mail, private delivery service, email,
Internet website, and fax; and
• Complete Part III by entering the ERO’s
EFIN/PIN and include a signature and
date.

• Enter the organization officer’s PIN on
the input screen only if the organization
officer has authorized you to do so.
• Provide the officer with a copy of the
signed Form 8879-EO upon request.
• Provide the officer with a corrected
copy of the Form 8879-EO 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.

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. The rules governing the
confidentiality of the Form 990, Form
990-EZ, and Form 990-PF, are covered
in Code section 6104. All other tax
returns (Form 1120-POL) and return
information are generally 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
average time is:
Recordkeeping .

.

.

. 3 hr., 49 min.

Learning about the law
or the form . . . . .

.

. 18 min.

Preparing the form

.

. 22 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 send us comments from
www.irs.gov/FormComments. Or 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.
Do not send the form to this address.
Instead, keep it for your records.