Fillable Form 8879-I - Irs E-File Signature Authorization For Form 1120-F

Form 8879-I (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-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 by hand delivery, U.S. mail,

administration of any Internal Revenue

not use Form 8879-I must use Form

private delivery service, or fax.

law. Generally, tax returns and return

8453-I, Foreign Corporation Income Tax

information are confidential, as required

The corporation’s return will not be

Declaration for an IRS e-file Return. For

by Internal Revenue Code section 6103.

transmitted to the IRS until the ERO

more information, see the instructions for

receives the officer’s signed Form

The time needed to complete this form

Form 8453-I.

8879-I.

will vary depending on individual

Do not send this form to the IRS.

circumstances. The estimated average

Important Notes for EROs

The ERO must retain Form 8879-I.

time is:

ERO Responsibilities

• Do not send Form 8879-I to the IRS

Recordkeeping . . . . 4 hr., 4 min.

unless requested to do so. Retain the

Learning about the law

The ERO will:

completed Form 8879-I for 3 years from

or the form . . . . . . .

28 min.

the return due date or IRS received date,

• Enter the name and employer

Preparing and sending

whichever is later. Form 8879-I can be

identification number of the corporation

the form . . . . . . . 1 hr., 44 min.

at the top of the form;

retained electronically in accordance

with the recordkeeping guidelines in Rev.

If you have comments concerning the

• Complete Part I using the amounts

Proc. 97-22, which is on page 9 of

accuracy of these time estimates or

(zeros may be entered when appropriate)

Internal Revenue Bulletin 1997-13 at

suggestions for making this form

from the corporation’s 2012 income tax

simpler, we would be happy to hear from

return;

you. You can write to the Internal

• Enter the corporate officer’s PIN on the

• Enter on the authorization line in Part II

Revenue Service, Tax Products

input screen only if the corporate officer

the ERO firm name (not the name of the

Coordinating Committee,

has authorized you to do so.

individual preparing the return) if the

SE:W:CAR:MP:T:M:S, 1111 Constitution

ERO is authorized to enter the officer’s

• Provide the officer with a copy of the

Ave. NW, IR-6526, Washington, DC

PIN;

signed Form 8879-I upon request.

20224. Do not send the form to this

• Give the officer Form 8879-I for

• Provide the officer with a corrected

address. Instead, keep it for your

completion and review—this can be

copy of the Form 8879-I if changes are

records.

made to the return (for example, based

done by hand delivery, U.S. mail, private

on the officer’s review).

delivery service, email, or Internet

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-I from the officer before

CAUTION

the electronic return is

transmitted (or released for transmission).

Form 8879-I - Irs E-File Signature Authorization For Form 1120-F - 2012 Page 2

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