Fillable Form 8879-S - Irs E-File Signature Authorization For Form 1120s

Form 8879-S (2017)

Page

Future Developments

Officer Responsibilities

Paperwork Reduction Act Notice. We

ask for the information on this form to

For the latest information about

The corporate officer will:

carry out the Internal Revenue laws of

developments related to Form 8879-S

the United States. You are required to

• Verify the accuracy of the corporation’s

and its instructions, such as legislation

give us the information. We need it to

income tax return;

enacted after they were published, go to

ensure that you are complying with these

• Check the appropriate box in Part II to

laws and to allow us to figure and collect

either authorize the ERO to enter the

the right amount of tax.

Purpose of Form

officer’s PIN or choose to enter it in

You aren’t required to provide the

person;

A corporate officer and an electronic

information requested on a form that is

• Indicate or verify his or her PIN when

return originator (ERO) use Form 8879-S

subject to the Paperwork Reduction Act

authorizing the ERO to enter it (the PIN

when the corporate officer wants to use

unless the form displays a valid OMB

must be five digits other than all zeros);

a personal identification number (PIN) to

control number. Books or records

electronically sign an S corporation’s

• Sign, date, and enter his or her title in

relating to a form or its instructions must

electronic income tax return and, if

Part II; and

be retained as long as their contents

applicable, consent to electronic funds

may become material in the

• Return the completed Form 8879-S to

withdrawal. A corporate officer who

administration of any Internal Revenue

the ERO. The acceptable delivery

doesn’t use Form 8879-S must use Form

law. Generally, tax returns and return

methods include hand delivery, U.S.

8453-S, U.S. S Corporation Income Tax

information are confidential, as required

mail, private delivery service, email,

Declaration for an IRS e-file Return. For

by Internal Revenue Code section 6103.

Internet website, and fax.

more information, see the instructions for

The time needed to complete and file

Form 8453-S.

The corporation’s return won’t be

this form will vary depending on

transmitted to the IRS until the ERO

Don’t send this form to the IRS. The

individual circumstances. The estimated

receives the officer’s signed Form

ERO must retain Form 8879-S.

burden for business taxpayers filing this

8879-S.

form is approved under OMB control

ERO Responsibilities

Important Notes for EROs

number 1545-0123 and is included in the

estimates shown in the instructions for

The ERO will:

• Don’t send Form 8879-S to the IRS

their business income tax return.

• Enter the name and employer

unless requested to do so. Retain the

Comments. You can send us comments

identification number of the corporation

completed Form 8879-S for 3 years from

from Or

at the top of the form;

the return due date or IRS received date,

you can write to the Internal Revenue

whichever is later. Form 8879-S can be

• Complete Part I using the amounts

Service, Tax Forms and Publications

retained electronically in accordance

(zero may be entered when appropriate)

Division, 1111 Constitution Ave. NW,

with the recordkeeping guidelines in Rev.

from the corporation’s 2017 income tax

IR-6526, Washington, DC 20224. Don't

Proc. 97-22, which is on page 9 of

return;

send the form to this office.

Internal Revenue Bulletin 1997-13 at

• Enter on the authorization line in Part II

the ERO firm name (not the name of the

• Enter the corporate officer’s PIN on the

individual preparing the return) if the

input screen only if the corporate officer

ERO is authorized to enter the officer’s

has authorized you to do so.

PIN;

• Provide the officer with a copy of the

• Give the officer Form 8879-S for

signed Form 8879-S upon request.

completion and review (acceptable

delivery methods include hand delivery,

• Provide the officer with a corrected

U.S. mail, private delivery service, email,

copy of the Form 8879-S if changes are

Internet website, and fax); and

made to the return (for example, based

on the officer’s review).

• Complete Part III, including a signature

and date.

• See Pub. 4163 for more information.

▲

The ERO must receive the

completed and signed Form

8879-S from the officer

CAUTION

before the electronic return is

transmitted (or released for transmission).

Form 8879-S - Irs E-File Signature Authorization For Form 1120s - 2017 Page 2

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