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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).