Form 8879-C - Irs E-File Signature Authorization For Form 1120 - 2015 Page 2
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Form 8879-C (2015)
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. The acceptable delivery
does not use Form 8879-C must use
law. Generally, tax returns and return
methods include hand delivery, U.S.
Form 8453-C, U.S. Corporation Income
information are confidential, as required
mail, private delivery service, email,
Tax Declaration for an IRS e-file Return.
by Internal Revenue Code section 6103.
Internet website, and fax.
For more information, see the
The time needed to complete this
instructions for Form 8453-C.
The corporation’s return will not be
form will vary depending on individual
transmitted to the IRS until the ERO
Do not send this form to the IRS.
circumstances. The estimated average
receives the officer’s signed Form
The ERO must retain Form 8879-C.
time is:
8879-C.
ERO Responsibilities
Recordkeeping .
.
.
. 4 hr., 4 min.
Important Notes for EROs
Learning about the law
The ERO will:
• Do not send Form 8879-C 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., 44 min.
identification number of the corporation
completed Form 8879-C for 3 years
at the top of the form;
Comments. You can send us comments
from the return due date or IRS received
by going to ,
date, whichever is later. Form 8879-C
• Complete Part I using the amounts
clicking on “More Information,” and then
can be retained electronically in
(zeros may be entered when appropriate)
clicking on “Give us feedback.” You can
accordance with the recordkeeping
from the corporation’s 2015 income tax
also send your comments to: Internal
guidelines in Rev. Proc. 97-22, which is
return;
Revenue Service, Tax Forms and
on page 9 of Internal Revenue Bulletin
• Enter on the authorization line in Part II
Publications Division, 1111 Constitution
1997-13 at
the ERO firm name (not the name of the
Ave. NW, IR-6526, Washington, DC
irb97-13.pdf.
individual preparing the return) if the
20224. Do not send the form to this
• Enter the corporate officer’s PIN on the
ERO is authorized to enter the officer’s
address. Instead, keep it for your
input screen only if the corporate officer
PIN;
records.
has authorized you to do so.
• Give the officer Form 8879-C for
• Provide the officer with a copy of the
completion and review (acceptable
signed Form 8879-C upon request.
delivery methods include hand delivery,
U.S. mail, private delivery service, email,
• Provide the officer with a corrected
Internet website, and fax); and
copy of Form 8879-C if changes are
made to the return (for example, based
• Complete Part III including a signature
on the officer’s review).
and date.
• See Pub. 4163, Modernized e-File
You must receive the
▲
!
(MeF) Information for Authorized IRS
completed and signed Form
e-file Providers for Business Returns, for
8879-C from the officer
more information.
CAUTION
before the electronic return is
transmitted (or released for transmission).
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