Form 8879-S - Irs E-File Signature Authorization For Form 1120s - 2012 Page 2
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Form 8879-S (2012)
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-S
• 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
ensure that you are complying with these
enacted after they were published, go to
• 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.
officer’s PIN or choose to enter it in
Purpose of Form
person;
You are not required to provide the
information requested on a form that is
• Indicate or verify his or her PIN when
A corporate officer and an electronic
subject to the Paperwork Reduction Act
authorizing the ERO to enter it (the PIN
return originator (ERO) use Form 8879-S
unless the form displays a valid OMB
must be five numbers other than all
when the corporate officer wants to use
control number. Books or records
zeros);
a personal identification number (PIN) to
relating to a form or its instructions must
electronically sign an S corporation’s
• Sign, date, and enter his or her title in
be retained as long as their contents
electronic income tax return and, if
Part II; and
may become material in the
applicable, consent to electronic funds
• Return the completed Form 8879-S to
administration of any Internal Revenue
withdrawal. A corporate officer who does
the ERO by hand delivery, U.S. mail,
law. Generally, tax returns and return
not use Form 8879-S must use Form
private delivery service, or fax.
information are confidential, as required
8453-S, U.S. S Corporation Income Tax
by Internal Revenue Code section 6103.
The corporation’s return will not be
Declaration for an IRS e-file Return. For
transmitted to the IRS until the ERO
The time needed to complete this form
more information, see the instructions for
receives the officer’s signed Form
will vary depending on individual
Form 8453-S.
8879-S.
circumstances. The estimated average
Do not send this form to the IRS.
time is:
The ERO must retain Form 8879-S.
Important Notes for EROs
Recordkeeping .
.
.
. 4 hr., 18 min.
ERO Responsibilities
• Do not send Form 8879-S to the IRS
Learning about the law
unless requested to do so. Retain the
or the form
.
.
.
.
.
.
. 6 min.
The ERO will:
completed Form 8879-S for 3 years from
Preparing the form
.
.
.
10 min.
• Enter the name and employer
the return due date or IRS received date,
If you have comments concerning the
identification number of the corporation
whichever is later. Form 8879-S can be
accuracy of these time estimates or
at the top of the form;
retained electronically in accordance
suggestions for making this form
• Complete Part I using the amounts
with the recordkeeping guidelines in Rev.
simpler, we would be happy to hear from
(zero may be entered when appropriate)
Proc. 97-22, which is on page 9 of
you. You can write to the Internal
from the corporation’s 2012 income tax
Internal Revenue Bulletin 1997-13 at
Revenue Service, Tax Products
return;
Coordinating Committee,
• Enter on the authorization line in Part II
• Enter the corporate officer’s PIN on the
SE:W:CAR:MP:T:M:S, 1111 Constitution
the ERO firm name (not the name of the
input screen only if the corporate officer
Ave. NW, IR-6526, Washington, DC
individual preparing the return) if the
has authorized you to do so.
20224. Do not send the form to this
ERO is authorized to enter the officer’s
• Provide the officer with a copy of the
address. Instead, keep it for your
PIN;
signed Form 8879-S upon request.
records.
• Give the officer Form 8879-S for
• Provide the officer with a corrected
completion and review—this can be
copy of the Form 8879-S if changes are
done by hand delivery, U.S. mail, private
made to the return (for example, based
delivery service, email, or Internet
on the officer’s review).
website; and
• See Pub. 4163, Modernized e-File
• Complete Part III including a signature
(MeF) Information for Authorized IRS
and date.
e-file Providers for Business Returns, for
more information.
▲
You must receive the
!
completed and signed Form
8879-S from the officer
CAUTION
before the electronic return is
transmitted (or released for transmission).
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