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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.
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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).