8879-CORP E-file Authorization for Corporations

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Form

8879-CORP

(December 2022)

E-file Authorization for Corporations
For calendar year 20

, or tax year beginning

, 20

, ending

Do not send to the IRS. Keep for your records.
Go to www.irs.gov/Form8879CORP for the latest information.

Department of the Treasury
Internal Revenue Service

Employer identification number

Name of corporation

Part I

DRAFT AS OF
July 28, 2022
DO NOT FILE

Information (Whole dollars only)

1

Total income (Form 1120, line 11) .

2

Total income (Form 1120-F, Section II, line 11)

3

Total income (loss) (Form 1120-S, line 6)

Part II

OMB No. 1545-0123

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3

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
electronic income tax 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 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 acknowledgment 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 electronically filed income tax return.
As an officer of the corporation, I will enter my PIN as my signature on the corporation’s electronically filed income tax
return.
Officer’s signature

Part III

Date

Title

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 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. 92897H

Form 8879-CORP (12-2022)

Form 8879-CORP (12-2022)

Page

Future Developments

Officer Responsibilities

For the latest information about
developments related to Form
8879-CORP and its instructions, such as
legislation enacted after they were
published, go to www.irs.gov/
Form8879CORP.

The corporate officer will:
• Verify the accuracy of the
corporation’s income tax return;

2

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
July 28, 2022
DO NOT FILE

Purpose of Form

A corporate officer and an electronic
return originator (ERO) use Form
8879-CORP 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-CORP must use Form 8453-CORP,
E-file Declaration for Corporations, for an
IRS e-file return. For more information,
see the instructions for Form
8453-CORP.
Do not send this form to the IRS.
The ERO must retain Form 8879-CORP.

ERO Responsibilities
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 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-CORP 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-CORP from the officer
CAUTION before the electronic return is
transmitted (or released for transmission).

!
▲

• 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-CORP 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-CORP.

Important Notes for EROs

• Do not send Form 8879-CORP to the
IRS unless requested to do so. Retain
the completed Form 8879-CORP for 3
years from the return due date or IRS
received date, whichever is later. Form
8879-CORP 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-CORP upon request.
• Provide the officer with a corrected
copy of Form 8879-CORP 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.

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 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
through www.irs.gov/FormComments.
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.