Form 8879-B - Irs E-File Signature Authorization For Form 1065-B - 2013 Page 2
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Form 8879-B (2013)
Page
Future Developments
• Provide the general partner or LLC
▲
You must receive the
!
member manager with a corrected copy
completed and signed Form
For the latest information about
of the Form 8879-B if changes are made
8879-B from the general
developments related to Form 8879-B
CAUTION
to the return (for example, based on the
partner or LLC member
and its instructions, such as legislation
general partner’s or LLC member
manager before the electronic return is
enacted after they were published, go to
manager’s review).
transmitted (or released for transmission).
• See Pub. 4163, Modernized e-File
General Partner or LLC
Purpose of Form
(MeF) Information for Authorized IRS
Member Manager
e-file Providers for Business Returns, for
A general partner or a limited liability
more information.
Responsibilities
company member manager (LLC
member manager) and an electronic
The general partner or LLC member
Paperwork Reduction Act Notice. We
return originator (ERO) use Form 8879-B
manager will:
ask for the information on this form to
when the general partner or LLC
• Verify the accuracy of the partnership’s
carry out the Internal Revenue laws of
member manager wants to use a
income tax return;
the United States. You are required to
personal identification number (PIN) to
give us the information. We need it to
• Check the appropriate box in Part II to
electronically sign an electing large
ensure that you are complying with these
either authorize the ERO to enter the
partnership’s electronic income tax
laws and to allow us to figure and collect
general partner or LLC member
return, and, if applicable, consent to
the right amount of tax.
manager's PIN or choose to enter it in
electronic funds withdrawal. A general
person;
You are not required to provide the
partner or LLC member manager who
information requested on a form that is
does not use Form 8879-B must use
• Indicate or verify the PIN when
subject to the Paperwork Reduction Act
Form 8453-B, U.S. Electing Large
authorizing the ERO to enter it (the PIN
unless the form displays a valid OMB
Partnership Declaration for an IRS e-file
must be five numbers other than all
control number. Books or records
Return. For more information, see the
zeros);
relating to a form or its instructions must
instructions for Form 8453-B.
• Sign, date, and enter his or her title in
be retained as long as their contents
Do not send this form to the IRS.
Part II; and
may become material in the
The ERO must retain Form 8879-B.
• Return the completed Form 8879-B to
administration of any Internal Revenue
the ERO by hand delivery, U.S. mail,
ERO Responsibilities
law. Generally, tax returns and return
private delivery service, or fax.
information are confidential, as required
The ERO will:
by Internal Revenue Code section 6103.
The partnership’s return will not be
• Enter the name and employer
transmitted to the IRS until the ERO
The time needed to complete this form
identification number of the partnership
receives the general partner’s or LLC
will vary depending on individual
at the top of the form;
member manager’s signed Form 8879-B.
circumstances. The estimated average
time is:
• Complete Part I using the amounts
Important Notes for EROs
(zero may be entered when appropriate)
Recordkeeping .
.
.
. 4 hr., 04 min.
from the partnership’s 2013 income tax
• Do not send Form 8879-B to the IRS
Learning about the law
return;
unless requested to do so. Retain the
or the form
.
.
.
.
.
.
. 12 min.
completed Form 8879-B for 3 years from
• Enter on the authorization line in Part II
Preparing the form
.
.
.
. 16 min.
the return due date or IRS received date,
the ERO firm name (not the name of the
whichever is later. Form 8879-B can be
If you have comments concerning the
individual preparing the return) if the
retained electronically in accordance
accuracy of these time estimates or
ERO is authorized to enter the general
with the recordkeeping guidelines in Rev.
suggestions for making this form
partner’s or LLC member manager’s PIN;
Proc. 97-22, which is on page 9 of
simpler, we would be happy to hear from
• Give the general partner or LLC
Internal Revenue Bulletin 1997-13 at
you. You can write to the Internal
member manager Form 8879-B for
Revenue Service, Tax Forms and
completion and review—this can be
Publications, SE:W:CAR:MP:TFP, 1111
• Enter the general partner’s or LLC
done by hand delivery, U.S. mail, private
Constitution Ave. NW, IR-6526,
member manager’s PIN on the input
delivery service, email, or Internet
Washington, DC 20224. Do not send the
screen only if the general partner or LLC
website; and
form to this address. Instead, keep it for
member manager has authorized you to
• Complete Part III, including a signature
your records.
do so.
and date.
• Provide the general partner or LLC
member manager with a copy of the
signed Form 8879-B upon request.
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