Form 8879-C - Irs E-File Signature Authorization For Form 1120 - 2012 Page 2
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Form 8879-C (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-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 by hand delivery, U.S. mail,
does not use Form 8879-C must use
law. Generally, tax returns and return
private delivery service, or fax.
Form 8453-C, U.S. Corporation Income
information are confidential, as required
Tax Declaration for an IRS e-file Return.
The corporation’s return will not be
by Internal Revenue Code section 6103.
For more information, see the
transmitted to the IRS until the ERO
The time needed to complete this
instructions for Form 8453-C.
receives the officer’s signed Form
form will vary depending on individual
8879-C.
Do not send this form to the IRS.
circumstances. The estimated average
The ERO must retain Form 8879-C.
Important Notes for EROs
time is:
ERO Responsibilities
Recordkeeping .
.
.
. 4 hr., 4 min.
• Do not send Form 8879-C to the IRS
unless requested to do so. Retain the
Learning about the law
The ERO will:
completed Form 8879-C for 3 years
or the form
.
.
.
.
.
.
28 min.
• Enter the name and employer
from the return due date or IRS received
Preparing the form.
.
1 hr., 44 min.
identification number of the corporation
date, whichever is later. Form 8879-C
at the top of the form;
If you have comments concerning the
can be retained electronically in
accuracy of these time estimates or
accordance with the recordkeeping
• Complete Part I using the amounts
suggestions for making this form
guidelines in Rev. Proc. 97-22, which is
(zeros may be entered when appropriate)
simpler, we would be happy to hear
on page 9 of Internal Revenue Bulletin
from the corporation’s 2012 income tax
from you. You can write to the Internal
1997-13 at
return;
Revenue Service, Tax Products
irb97-13.pdf.
• Enter on the authorization line in Part II
Coordinating Committee,
• Enter the corporate officer’s PIN on the
the ERO firm name (not the name of the
SE:W:CAR:MP:T:M:S, 1111 Constitution
input screen only if the corporate officer
individual preparing the return) if the
Ave. NW, IR-6526, Washington, DC
has authorized you to do so.
ERO is authorized to enter the officer’s
20224. Do not send the form to this
PIN;
• Provide the officer with a copy of the
address. Instead, keep it for your
signed Form 8879-C upon request.
records.
• Give the officer Form 8879-C for
completion and review—this can be
• Provide the officer with a corrected
done by hand delivery, U.S. mail, private
copy of the Form 8879-C if changes are
delivery service, email, or Internet
made to the return (for example, based
website; and
on the officer’s review).
• Complete Part III including a signature
• See Pub. 4163, Modernized e-File
and date.
(MeF) Information for Authorized IRS
e-file Providers for Business Returns, for
▲
You must receive the
!
more information.
completed and signed Form
8879-C from the officer
CAUTION
before the electronic return is
transmitted (or released for transmission).
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