Fillable Form 8879-I - Irs E-File Signature Authorization For Form 1120-F

Form 8879-I (2015)

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-I

• Verify the accuracy of the corporation’s

the United States. You are required to

and its instructions, such as legislation

income tax return;

give us the information. We need it to

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 to choose to enter it in

person;

You are not required to provide the

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-I

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

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

electronically sign a corporation’s

relating to a form or its instructions must

Part II; and

electronic income tax return and, if

be retained as long as their contents

applicable, consent to electronic funds

• Return the completed Form 8879-I to

may become material in the

withdrawal. A corporate officer who does

the ERO. The acceptable delivery

administration of any Internal Revenue

not use Form 8879-I must use Form

methods include hand delivery, U.S. mail,

law. Generally, tax returns and return

8453-I, Foreign Corporation Income Tax

private delivery service, email, Internet

information are confidential, as required

Declaration for an IRS e-file Return. For

website, and fax.

by Internal Revenue Code section 6103.

more information, see the instructions for

The corporation’s return will not be

The time needed to complete this form

Form 8453-I.

transmitted to the IRS until the ERO

will vary depending on individual

Do not send this form to the IRS.

receives the officer’s signed Form

circumstances. The estimated average

The ERO must retain Form 8879-I.

8879-I.

time is:

ERO Responsibilities

Recordkeeping . . . . 4 hr., 4 min.

Important Notes for EROs

Learning about the law

The ERO will:

• Do not send Form 8879-I to the IRS

or the form

. 28 min.

unless requested to do so. Retain the

• Enter the name and employer

Preparing and sending

completed Form 8879-I for 3 years from

identification number of the corporation

the form .

. 1 hr., 44 min.

at the top of the form;

the return due date or IRS received date,

whichever is later. Form 8879-I can be

If you have comments concerning the

• Complete Part I using the amounts

retained electronically in accordance

accuracy of these time estimates or

(zeros may be entered when appropriate)

with the recordkeeping guidelines in Rev.

suggestions for making this form

from the corporation’s 2015 income tax

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

simpler, we would be happy to hear from

return;

Internal Revenue Bulletin 1997-13 at

you. You can send us comments by

• Enter on the authorization line in Part II

going to ,

the ERO firm name (not the name of the

clicking on “More Information,” and then

• Enter the corporate officer’s PIN on the

individual preparing the return) if the

clicking on “Give us Feedback.” You can

input screen only if the corporate officer

ERO is authorized to enter the officer’s

also send your comments to the Internal

has authorized you to do so.

PIN;

Revenue Service, Tax Forms and

• Provide the officer with a copy of the

• Give the (other party) Form 8879-I for

Publications Division, 1111 Constitution

signed Form 8879-I upon request.

completion and review (acceptable

Ave. NW, IR-6526, Washington, DC

• Provide the officer with a corrected

delivery methods include hand delivery,

20224. Do not send the form to this

copy of the Form 8879-I if changes are

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

address. Instead, keep it for your

Internet website, and fax); and

made to the return (for example, based

records.

on the officer’s review).

• Complete Part III including a signature

and date.

• See Pub. 4163, Modernized e-File

(MeF) Information for Authorized IRS

The ERO must receive the

▲

e-file Providers for Business Returns, for

completed and signed Form

more information.

8879-I from the officer before

CAUTION

the electronic return is

transmitted (or released for transmission).

Form 8879-I - Irs E-File Signature Authorization For Form 1120-F - 2015 Page 2

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