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

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Form

8879-TE

IRS E-file Signature Authorization
for a Tax Exempt Entity

For calendar year 2023, or fiscal year beginning

OMB No. 1545-0047

, 2023, and ending

2023

, 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

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 15, 2023
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
8038-CP 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
2023 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 2023 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 2023 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

Signature of officer or person subject to tax

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 2023 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.
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 Privacy Act and Paperwork Reduction Act Notice, see back of form.

Cat. No. 31722T

Form 8879-TE (2023)

Page 2

Form 8879-TE (2023)

General Instructions
The Taxpayer First Act, P.L. 116-25,
increased the number and types of taxexempt and government entities required
to file information and tax returns
electronically. The forms listed in Part I
of Form 8453-TE and Form 8879-TE are
currently available for electronic filing.
Please see the instructions for each
specific form for more information about
electronic filing of that form.

• Under Name and title of officer or
person subject to tax, if the filer is a taxexempt or government entity, enter the
name of the officer of the entity. If the
filer is a person subject to tax that is an
entity, enter the name of the officer of
the person subject to tax. If the filer is a
person subject to tax who is an
individual, do not make an entry. For
purposes of this form an officer includes
any person authorized to sign the
electronic return for the entity in
accordance with the instructions of such
return, such as the trustee of a trust;

• 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.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 15, 2023
▲
DO NOT FILE
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.

Purpose of Form

A tax-exempt or government entity, a
person subject to tax with respect to the
entity (such as a person filing Form 4720
or Form 5330 who is a contributor to or
manager of the entity, and an electronic
return originator (ERO) use Form
8879-TE when an officer of the entity or
the person subject to tax (or an officer of
the person 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 5330, and Form 8868
with payment, Form 8879-TE is used to
authorize an electronic funds withdrawal.
An entity or person 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:
• If using Form 8879-TE to authenticate
the electronic Form 8038-CP, enter the
interest payment date from Form
8038-CP, Part III, line 18, in the period
ending date at the top of the form;
• Under Name of filer, enter the name of
the tax-exempt or government entity or
the person subject to tax who is filing the
return as indicated in Part I;
• Under EIN or SSN, enter the employer
identification number (EIN) of the entity
or person subject to tax (if an entity) or
the SSN of the person subject to tax (if
an individual);

• Complete Part I by checking the box
for the type of return being filed and
using the amount, if any, from the 2023
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 or person 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.

!

CAUTION

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

Responsibilities of Officer or
Person Subject to Tax
The officer of the entity or the person
subject to tax (or officer of the person
subject to tax) has the following
responsibilities.
• Verify the accuracy of the prepared
return being filed.
• Verify the type of return being filed in
Part I.

• In the beginning of Part II, check the
appropriate box for (a) an officer of the
entity or (b) the person subject to tax (or
officer of the person subject to tax). If (b)
applies, enter the name of the taxexempt entity and its 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 the self-selected PIN
when authorizing the ERO to enter it (the
PIN must be five numbers other than all
zeros).

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 or
person subject to tax.

• Give a corrected copy of the Form
8879-TE to the entity or person subject
to tax if changes are made to the return
(for example, based on the review of the
officer or person subject to tax).
• 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. 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.