Instructions For Form Pa-65 Corp - Directory Of Corporate Partners - 2011 Page 7
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7If someone prepares the return at
appropriate parties before the return
no charge, the paid preparer’s area
is transmitted electronically.
need not be completed.
In the event the department
selects an electronic return for
examination, the ERO may be
Electronically Filed Returns
required to provide Form PA-8879-P
An electronic return must be signed
and, if appropriate, PA-8453-P,
by a general partner, principal officer
within five business days of the
or authorized individual.
request. A percentage of these forms
An electronic return must also be
will be randomly requested yearly for
signed by the paid preparer, if
monitoring compliance.
applicable.
Two signature options are
available, as described below.
1. Form PA-8879-P Pennsylvania
e-File Signature Authorization for PA
S Corporation/Partnership
Information Return (PA-20S/PA-65) –
Directory of Corporate Partners (PA-
65 Corp); or
2. Form PA-8453-P PA S
Corporation/Partnership Information
Return (PA-20S/PA-65) - Directory
of Corporate Partners (PA-65 Corp)
Tax Declaration for a State e-file
Return.
Form PA-8879-P
The federal self-select PIN option
consists of two PINs, one for the
taxpayer and one for the preparer.
In order for the department to
accept the federal self-select PIN as a
signature, software developers must
display a Jurat/Disclosure Statement
(similar to the language on the PA-
8453-P and meeting the
requirements of 72 P.S. § 7333 and
61 Pa. Code § 121.23) attached as
Appendix 2 to Form PA-8879-P.
Taxpayers and Electronic Return
Originators (EROs) must complete
Form PA-8879-P when using this
method and consenting to electronic
funds withdrawals.
The department requires the
EROs to retain a completed Forms
PA-8879-P for seven years after the
due dates of the returns or the dates
the returns were filed electronically,
whichever is later. These forms are
not to be mailed to the department.
Form PA-8453-P
If a taxpayer elects not to use the
federal self-select PIN option, or if
the state submission is filed as a
state stand alone (no link to an
original federal submission), the
department requires the ERO to
retain a completed Form PA-8453-P
for seven years after the due date of
the returns or the date the returns
were filed electronically, whichever
is later.
These forms are not to be mailed
to the department. Form PA-8453-P
must be completed and signed by all
Instructions for PA-65 Corp
- 7 -
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