8879-TE IRS e-file Signature Authorization for a Tax Exempt Enti

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING
This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and publications for filing. We do not
release draft forms until we believe we have incorporated all changes (except
when explicitly stated on this coversheet). However, unexpected issues
occasionally arise, or legislation is passed—in this case, we will post a new draft
of the form to alert users that changes were made to the previously posted draft.
Thus, there are never any changes to the last posted draft of a form and the
final revision of the form. Forms and instructions generally are subject to OMB
approval before they can be officially released, so we post only drafts of them
until they are approved. Drafts of instructions and publications usually have
some changes before their final release.
Early release drafts are at IRS.gov/DraftForms and remain there after the
final release is posted at IRS.gov/LatestForms. All information about all forms,
instructions, and pubs is at IRS.gov/Forms.
Almost every form and publication has a page on IRS.gov with a friendly
shortcut. For example, the Form 1040 page is at IRS.gov/Form1040; the Pub.
501 page is at IRS.gov/Pub501; the Form W-4 page is at IRS.gov/W4; and the
Schedule A (Form 1040/SR) page is at IRS.gov/ScheduleA. If typing in a link
above instead of clicking on it, be sure to type the link into the address bar of
your browser, not a Search box.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or publications at IRS.gov/FormsComments. We cannot respond to
all comments due to the high volume we receive and may not be able to
consider many suggestions until the subsequent revision of the product.
If you have comments on reducing paperwork and respondent (filer) burden,
with respect to draft or final forms, please respond to the relevant information
collection through the Federal Register process; for more info, click here.

Form

8879-TE

IRS e-file Signature Authorization
for a Tax Exempt Entity

For calendar year 2021, or fiscal year beginning

OMB No. 1545-0047

, 2021, and ending

2021

, 20

Do not send to the IRS. Keep for your records.
▶ Go to www.irs.gov/Form8879TE for the latest information.
▶

Department of the Treasury
Internal Revenue Service

EIN or SSN

Name of filer

DRAFT AS OF
November 9, 2021
DO NOT FILE

Name and title of officer or person subject to tax

Part I

Type of Return and Return Information

Check the box for the return for which you are using this Form 8879-TE and enter the applicable amount, if any, from the return. Form 8038CP and Form 5330 filers may enter dollars and cents. For all other forms, enter whole dollars only. If you check the box on line 1a, 2a, 3a, 4a,
5a, 6a, 7a, 8a, 9a, or 10a below, and the amount on that line for the return being filed with this form was blank, then leave line 1b, 2b, 3b, 4b,
5b, 6b, 7b, 8b, 9b, or 10b, 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.
b Total revenue, if any (Form 990, Part VIII, column (A), line 12) . .
1b
1a Form 990 check here . . ▶
2a Form 990-EZ check here . ▶
b Total revenue, if any (Form 990-EZ, line 9) . . . . . . . .
2b
3a Form 1120-POL check here ▶
b Total tax (Form 1120-POL, line 22) . . . . . . . . . .
3b
4a Form 990-PF check here . ▶
b Tax based on investment income (Form 990-PF, Part V, line 5) .
4b
5a Form 8868 check here . . ▶
b Balance due (Form 8868, line 3c) . . . . . . . . . . .
5b
6a Form 990-T check here . ▶
b Total tax (Form 990-T, Part III, line 4) . . . . . . . . . .
6b
7a Form 4720 check here . . ▶
b Total tax (Form 4720, Part III, line 1) . . . . . . . . . .
7b
8a Form 5227 check here . . ▶
b FMV of assets at end of tax year (Form 5227, Item D) . . . .
8b
9a Form 5330 check here . . ▶
b Tax due (Form 5330, Part II, line 19) . . . . . . . . . .
9b
10a Form 8038-CP check here ▶
b Amount of credit payment requested (Form 8038‐CP, Part III, line 22) 10b

Part II

Declaration and Signature Authorization of Officer or Person Subject to Tax

Under penalties of perjury, I declare that
I am an officer of the above entity or
I am a person subject to tax with respect to (name
of entity)
, (EIN)
and that I have examined a copy of the
2021 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 electronic return. I consent to allow my
intermediate service provider, transmitter, or electronic return originator (ERO) to send the 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 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 electronic return and, if applicable, the consent to
electronic funds withdrawal.
PIN: check one box only
I authorize

as my signature

to enter my PIN
ERO firm name

Enter five numbers, but
do not enter all zeros

on the tax year 2021 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 or person subject to tax with respect to the entity, I will enter my PIN as my signature on the tax year 2021 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.
Signature of officer or person subject to tax

Part III

Date ▶

▶

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 2021 electronically filed return 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 Privacy Act and Paperwork Reduction Act Notice, see back of form.

Cat. No. 31722T

Form 8879-TE (2021)

Page 2

Form 8879-TE (2021)

Future Developments
For the latest information about
developments related to Form 8879-TE
and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8879TE.

!
▲
CAUTION

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

Responsibilities of Entity
Subject to Tax

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.

DRAFT AS OF
November 9, 2021
DO NOT FILE

Purpose of Form

An entity subject to tax and an electronic
return originator (ERO) use Form
8879-TE when the entity subject to tax
wants to use a personal identification
number (PIN) to electronically sign an
electronic return and, if applicable,
authorize an electronic funds withdrawal.
In the case of Form 990-PF, Form 990-T,
Form 1120-POL, Form 4720, Form 5227,
Form 5330, and Form 8868 with
payment, Form 8879-TE is used to
authorize an electronic funds withdrawal.
An entity subject to tax who doesn’t use
Form 8879-TE must use Form 8453-TE,
Tax Exempt Entity Declaration and
Signature for Electronic Filing. For more
information, see the instructions for
Form 8453-TE.
The ERO must retain Form 8879-TE.
Do not send this form to the IRS.

ERO Responsibilities
The ERO will:
• Enter the name and employer
identification number or social security
number 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 2021
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 Form 8879-TE for completion and
review to the entity subject to tax. 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.

The entity subject to tax has the
following responsibilities.

• Verify the accuracy of the entity’s
prepared return.

• Verify the type of return being filed in
Part I.

• In the beginning of Part II, check the
appropriate box for an entity subject to
tax (and enter the name of the entity and
employer identification number (EIN)).

• Check the appropriate box in Part II to
either authorize the ERO to enter the 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-TE.

• Return the completed Form 8879-TE 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
• Do not send Form 8879-TE to the IRS
unless requested to do so. Retain the
completed Form 8879-TE for 3 years
from the return due date or the date the
IRS received the return, whichever is
later. Form 8879-TE 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 PIN on the input screen only
if you’re authorized to do so.
• Give a copy of the signed Form
8879-TE upon request to the entity
subject to tax.
• Give a corrected copy of the Form
8879-TE if changes are made to the
return (for example, based on the entity’s
review) to the entity subject to tax.
• See Pub. 4163, Modernized e-File
(MeF) Information for Authorized IRS
e-file Providers for Business Returns.

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 section 6103. However, certain
returns and return information of tax
exempt organizations and trusts are
subject to public disclosure and
inspection, as provided by section 6104.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
burden for tax exempt organizations
filing this form is approved under OMB
control number 1545-0047 and is
included in the estimates shown in the
instructions for their information return.