Form 8879-C - Irs E-File Signature Authorization For Form 1120 - 2017 Page 2
Download a blank fillable Form 8879-C - Irs E-File Signature Authorization For Form 1120 - 2017 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 8879-C - Irs E-File Signature Authorization For Form 1120 - 2017 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
22
Form 8879-C (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-C
the United States. You are required to
• Verify the accuracy of the
and its instructions, such as legislation
give us the information. We need it to
corporation’s income tax return;
enacted after they were published, go to
ensure that you are complying with
• Check the appropriate box in Part II to
these laws and to allow us to figure and
either authorize the ERO to enter the
collect the right amount of tax.
Purpose of Form
officer’s PIN or to choose to enter it in
You are not 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-C
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 a 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-C to
withdrawal. A corporate officer who
administration of any Internal Revenue
the ERO. The acceptable delivery
doesn’t use Form 8879-C must use
law. Generally, tax returns and return
methods include hand delivery, U.S.
Form 8453-C, U.S. Corporation Income
information are confidential, as required
mail, private delivery service, email,
Tax Declaration for an IRS e-file Return.
by Internal Revenue Code section 6103.
Internet website, and fax.
For more information, see the
The time needed to complete and file
instructions for Form 8453-C.
The corporation’s return will not be
this form will vary depending on
transmitted to the IRS until the ERO
Do not send this form to the IRS.
individual circumstances. The estimated
receives the officer’s signed Form
The ERO must retain Form 8879-C.
burden for business taxpayers filing this
8879-C.
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:
• Do not send Form 8879-C 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-C for 3 years
by going to ,
at the top of the form;
from the return due date or IRS received
clicking on “Help with Forms and
date, whichever is later. Form 8879-C
• Complete Part I using the amounts
Instructions,” and then clicking on “Give
can be retained electronically in
(zeros may be entered when appropriate)
us feedback.” You can also send your
accordance with the recordkeeping
from the corporation’s 2017 income tax
comments to: Internal Revenue Service,
guidelines in Rev. Proc. 97-22, which is
return;
Tax Forms and Publications Division,
on page 9 of Internal Revenue Bulletin
• Enter on the authorization line in Part II
1111 Constitution Ave. NW, IR-6526,
1997-13 at
the ERO firm name (not the name of the
Washington, DC 20224. Do not send the
irb97-13.pdf.
individual preparing the return) if the
form to this address. Instead, keep it for
• Enter the corporate officer’s PIN on the
ERO is authorized to enter the officer’s
your records.
input screen only if the corporate officer
PIN;
has authorized you to do so.
• Give the officer Form 8879-C for
• Provide the officer with a copy of the
completion and review (acceptable
signed Form 8879-C upon request.
delivery methods include hand delivery,
U.S. mail, private delivery service, email,
• Provide the officer with a corrected
Internet website, and fax); and
copy of Form 8879-C if changes are
made to the return (for example, based
• Complete Part III including a signature
on the officer’s review).
and date.
• See Pub. 4163, Modernized e-File
You must receive the
▲
!
(MeF) Information for Authorized IRS
completed and signed Form
e-file Providers for Business Returns, for
8879-C from the officer
more information.
CAUTION
before the electronic return is
transmitted (or released for transmission).
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial