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

Form

8879-S

OMB No. 1545-0123

IRS e-file Signature Authorization for Form 1120-S
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2019

ERO must obtain and retain completed Form 8879-S.
to www.irs.gov/Form8879S for the latest information.

▶ Go

Department of the Treasury
Internal Revenue Service
For calendar year 2019, or tax year beginning

, 2019, and ending

, 20

Part I
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Tax Return Information (Whole dollars only)

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

Part II

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Employer identification number

Name of corporation

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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
2019 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

as my signature
Don’t enter all zeros

ERO firm name

on the corporation’s 2019 electronically filed income tax return.
As an officer of the corporation, I will enter my PIN as my signature on the corporation’s 2019 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.
Don’t enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the 2019 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
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see instructions.

Cat. No. 37252K

Form 8879-S (2019)

Page 2

Form 8879-S (2019)

Future Developments

Officer Responsibilities

For the latest information about
developments related to Form 8879-S
and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8879S.

The corporate officer must:

Purpose of Form
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
doesn’t 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.

• 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 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-S to
the ERO by hand delivery, U.S. mail,
private delivery service, email, Internet
website, or fax.

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

The corporation’s return won’t be
transmitted to the IRS until the ERO
receives the officer’s signed Form
8879-S.

ERO Responsibilities

Important Notes for EROs

The ERO must:

• Don’t 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 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 2019 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 by hand delivery,
U.S. mail, private delivery service, email,
Internet website, or fax; and
• Complete Part III, including a signature
and date.
The ERO must receive the
completed and signed Form
8879-S from the officer before
CAUTION the electronic return is
transmitted (or released for transmission).

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• 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).
• 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
from www.irs.gov/FormComments. Or
you can write 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 office.