2
Form 8879-PE (2015)
Page
Future Developments
General Partner or Limited
• Provide the general partner or limited
liability company member manager with
Liability Company Member
For the latest information about
a corrected copy of the Form 8879-PE if
Manager Responsibilities
developments related to Form 8879-PE
changes are made to the return (for
and its instructions, such as legislation
example, based on the general partner
The general partner or limited liability
enacted after they were published, go to
or member manager’s review).
company member manager will:
• See Pub. 4163, Modernized e-File
• Verify the accuracy of the partnership’s
Purpose of Form
(MeF) Information for Authorized IRS
return of partnership income;
e-file Providers for Business Returns, for
A general partner or limited liability
• Check the appropriate box in Part II to
more information.
company member manager and an
either authorize the ERO to enter the
electronic return originator (ERO) use
general partner or limited liability
Paperwork Reduction Act Notice. We
Form 8879-PE when the general partner
company member manager’s PIN or
ask for the information on this form to
or limited liability company member
choose to enter it in person;
carry out the Internal Revenue laws of
manager wants to use a personal
the United States. You are required to
• Indicate or verify his or her PIN when
identification number (PIN) to
give us the information. We need it to
authorizing the ERO to enter it (the PIN
electronically sign a partnership’s
ensure that you are complying with these
must be five digits other than all zeros);
electronic return of partnership income.
laws and to allow us to figure and collect
• Sign, date, and enter his or her title in
A general partner or limited liability
the right amount of tax.
Part II; and
company member manager who does
You are not required to provide the
not use Form 8879-PE must use Form
• Return the completed Form 8879-PE
information requested on a form that is
8453-PE, U.S. Partnership Declaration
to the ERO. The acceptable delivery
subject to the Paperwork Reduction Act
for an IRS e-file Return. For more
methods include hand delivery, U.S.
unless the form displays a valid OMB
information, see the instructions for
mail, private delivery service, email,
control number. Books or records
Form 8453-PE.
Internet website, and fax.
relating to a form or its instructions must
Do not send this form to the IRS. The
The partnership’s return will not be
be retained as long as their contents
ERO must retain Form 8879-PE.
transmitted to the IRS until the ERO
may become material in the
receives the general partner or limited
administration of any Internal Revenue
ERO Responsibilities
liability company member manager’s
law. Generally, tax returns and return
The ERO will:
signed Form 8879-PE.
information are confidential, as required
by Internal Revenue Code section 6103.
• Enter the name and employer
Important Notes for EROs
identification number of the partnership
The time needed to complete this form
• Do not send Form 8879-PE to the IRS
at the top of the form;
will vary depending on individual
unless requested to do so. Retain the
circumstances. The estimated average
• Complete Part I using the amounts
completed Form 8879-PE for 3 years
time is:
(zero may be entered when appropriate)
from the return due date or IRS received
from the partnership’s 2015 return of
Recordkeeping .
.
.
. 4 hr., 46 min.
date, whichever is later. Form 8879-PE
partnership income;
Learning about the law
can be retained electronically in
• Enter on the authorization line in Part II
or the form
.
.
.
.
.
.
. 12 min.
accordance with the recordkeeping
the ERO firm name (not the name of the
guidelines in Rev. Proc. 97-22, which is
Preparing the form
.
.
.
. 16 min.
individual preparing the return) if the
on page 9 of Internal Revenue Bulletin
Comments. You can send us comments
ERO is authorized to enter the general
1997-13 at
by going to ,
partner or limited liability company
clicking on “More Information,” and then
member manager’s PIN;
• Enter the general partner or limited
clicking on “Give us Feedback.” You can
• Give the general partner or limited
liability company member manager’s PIN
also send your comments to the Internal
liability company member manager Form
on the input screen only if the general
Revenue Service, Tax Forms and
8879-PE for completion and review
partner or limited liability company
Publications Division, 1111 Constitution
(acceptable delivery methods include
member manager has authorized you to
Ave. NW, IR-6526, Washington, DC
hand delivery, U.S. mail, private delivery
do so.
20224. DO NOT SEND THE FORM TO
service, email, Internet website, and fax);
THIS ADDRESS. Instead, keep it for
• Provide the general partner or limited
and
your records.
liability company member manager with
• Complete Part III, including a signature
a copy of the signed Form 8879-PE
and date.
upon request.
The ERO must receive the
▲
!
completed and signed Form
8879-PE from the general
CAUTION
partner or limited liability
company member manager before the
electronic return is transmitted (or
released for transmission).