Form 8879-S - Irs E-File Signature Authorization For Form 1120s - 2015 Page 2

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Form 8879-S (2015)
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
the United States. You are required to
• Verify the accuracy of the corporation’s
and its instructions, such as legislation
give us the information. We need it to
income tax return;
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 choose to enter it in
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-S
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 an S 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-S to
withdrawal. A corporate officer who does
administration of any Internal Revenue
the ERO. The acceptable delivery
not use Form 8879-S must use Form
law. Generally, tax returns and return
methods include hand delivery, U.S.
8453-S, U.S. S Corporation Income Tax
information are confidential, as required
mail, private delivery service, email,
Declaration for an IRS e-file Return. For
by Internal Revenue Code section 6103.
Internet website, and fax.
more information, see the instructions for
The time needed to complete this form
Form 8453-S.
The corporation’s return will not be
will vary depending on individual
transmitted to the IRS until the ERO
Do not send this form to the IRS. The
circumstances. The estimated average
receives the officer’s signed Form
ERO must retain Form 8879-S.
time is:
ERO Responsibilities
Recordkeeping .
. 4 hr., 18 min.
Important Notes for EROs
Learning about the law
The ERO will:
• Do not send Form 8879-S to the IRS
or the form
28 min.
• Enter the name and employer
unless requested to do so. Retain the
Preparing the form
1 hr., 29 min.
identification number of the corporation
completed Form 8879-S for 3 years from
at the top of the form;
Comments. You can send us comments
the return due date or IRS received date,
by going to ,
whichever is later. Form 8879-S can be
• Complete Part I using the amounts
clicking on “More Information,” and then
retained electronically in accordance
(zero may be entered when appropriate)
clicking on “Give us Feedback.” You can
with the recordkeeping guidelines in Rev.
from the corporation’s 2015 income tax
also send your comments to the Internal
Proc. 97-22, which is on page 9 of
Revenue Service, Tax Forms and
Internal Revenue Bulletin 1997-13 at
• Enter on the authorization line in Part II
Publications Division, 1111 Constitution
the ERO firm name (not the name of the
Ave. NW, IR-6526, Washington, DC
• Enter the corporate officer’s PIN on the
individual preparing the return) if the
input screen only if the corporate officer
ERO is authorized to enter the officer’s
THIS ADDRESS. Instead, keep it for
has authorized you to do so.
your records.
• Provide the officer with a copy of the
• Give the officer Form 8879-S for
signed Form 8879-S upon request.
completion and review (acceptable
delivery methods include hand delivery,
• Provide the officer with a corrected
U.S. mail, private delivery service, email,
copy of the Form 8879-S if changes are
Internet website, and fax); and
made to the return (for example, based
on the officer’s review).
• Complete Part III including a signature
and date.
• See Pub. 4163, Modernized e-File
(MeF) Information for Authorized IRS
The ERO must receive the
e-file Providers for Business Returns, for
completed and signed Form
more information.
8879-S from the officer
before the electronic return is
transmitted (or released for transmission).


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