Federal IRS e-file Signature Authorization for Form 1065-B

IRS e-file Signature Authorization for Form 1065-B
2017 Form 8879-B
Form

8879-B

IRS e-file Signature Authorization for Form 1065-B
▶

Department of the Treasury
Internal Revenue Service

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Go to www.irs.gov/Form8879B for the latest information.

For calendar year 2017, or tax year beginning

, 2017, and ending

, 20
.
Employer identification number

Tax Return Information (Whole dollars only)

Gross receipts or sales less returns and allowances (Form 1065-B, line 1c) . . .
Gross profit (Form 1065-B, line 3) . . . . . . . . . . . . . . . .
Taxable income (loss) from passive loss limitation activities (Form 1065-B, line 25)
Taxable income (loss) from other activities (Form 1065-B, Schedule K, line 2) . .
Qualified dividends from other activities (Form 1065-B, Schedule K, line 3) . . .

Part II

2017

Return completed Form 8879-B to your ERO. (Don’t send to IRS.)

Name of partnership

Part I

OMB No. 1545-0123

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Declaration and Signature Authorization of Partner or Member

Under penalties of perjury, I declare that I am a partner or member of the above partnership and that I have examined a copy of the
partnership’s 2017 electronic income tax return and accompanying schedules and statements and to the best of my knowledge and
belief, they are true, correct, and complete. I further declare that the amounts in Part I above are the amounts shown on the copy of
the partnership’s electronic income tax return. I consent to allow my electronic return originator (ERO), transmitter, or intermediate
service provider to send the partnership’s return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason
for rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If
applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit)
entry to the financial institution account indicated in the tax preparation software for payment of the partnership’s federal taxes owed
on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury
Financial Agent at 1-888-353-4537 no later than 2 business days before the payment (settlement) date. I also authorize the financial
institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer
inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the
partnership’s electronic income tax return and, if applicable, the partnership’s consent to electronic funds withdrawal.
Partner’s or Member’s PIN: check one box only
I authorize

to enter my PIN
ERO firm name

as my signature
Don’t enter all zeros

on the partnership’s 2017 electronically filed income tax return.
As a partner or member, I will enter my PIN as my signature on the partnership’s 2017 electronically filed income tax return.
Partner’s or member’s signature ▶
Title ▶

Part III

Date ▶

Certification and Authentication

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
Don’t enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the 2017 electronically filed income tax return for the partnership
indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file Application and
Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.

ERO’s signature ▶

Date ▶

ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see instructions.

Cat. No. 48213R

Form 8879-B (2017)

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Form 8879-B (2017)

Future Developments
For the latest information about
developments related to Form 8879-B
and its instructions, such as legislation
enacted after they were published, go
to www.irs.gov/Form8879B.

Purpose of Form
A partner or a limited liability company
member and an electronic return
originator (ERO) use Form 8879-B when
the partner or member wants to use a
personal identification number (PIN) to
electronically sign an electing large
partnership’s electronic income tax
return and, if applicable, consent to
electronic funds withdrawal. A partner or
member who doesn’t use Form 8879-B
must use Form 8453-B, U.S. Electing
Large Partnership Declaration for an IRS
e-file Return. For more information, see
the instructions for Form 8453-B.
Don’t send this form to the IRS. The
ERO must retain Form 8879-B.

ERO Responsibilities
The ERO will:
• Enter the name and employer
identification number of the partnership
at the top of the form;
• Complete Part I using the amounts
(zero may be entered when appropriate)
from the partnership’s 2017 income tax
return;
• Enter on the authorization line in Part II
the ERO firm name (not the name of the
individual preparing the return) if the
ERO is authorized to enter the partner’s
or member’s PIN;
• Give the partner or member Form
8879-B for completion and review
(acceptable delivery methods include
hand delivery, U.S. mail, private delivery
service, email, Internet website, and fax);
and
• Complete Part III, including a signature
and date.

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You must receive the
completed and signed Form
8879-B from the partner or
CAUTION
member before the electronic
return is transmitted (or released for
transmission).

Partner or Member
Responsibilities
The partner or member will:
• Verify the accuracy of the partnership’s
income tax return;
• Check the appropriate box in Part II to
either authorize the ERO to enter the
partner or member’s PIN or choose to
enter it in person;
• Indicate or verify the PIN when
authorizing the ERO to enter it (the PIN
must be five digits other than all zeros);
• Sign, date, and enter his or her title in
Part II; and
• Return the completed Form 8879-B to
the ERO. The acceptable delivery
methods include hand delivery, U.S.
mail, private delivery service, email,
Internet website, and fax.
The partnership’s return won’t be
transmitted to the IRS until the ERO
receives the partner’s or member’s
signed Form 8879-B.

Important Notes for EROs
• Don’t send Form 8879-B to the IRS
unless requested to do so. Retain the
completed Form 8879-B for 3 years from
the return due date or IRS received date,
whichever is later. Form 8879-B can be
retained electronically in accordance
with the recordkeeping guidelines in Rev.
Proc. 97-22, which is on page 9 of
Internal Revenue Bulletin 1997-13 at
www.irs.gov/pub/irs-irbs/irb97-13.pdf.
• Enter the partner’s or member’s PIN on
the input screen only if the partner or
member has authorized you to do so.

• Provide the partner or member with a
copy of the signed Form 8879-B upon
request.
• Provide the partner or member with a
corrected copy of the Form 8879-B if
changes are made to the return (for
example, based on the partner’s or
member’s review).
• See Pub. 4163 for more information.
Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of
the United States. You are required to
give us the information. We need it to
ensure that you are complying with these
laws and to allow us to figure and collect
the right amount of tax.
You aren’t required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential, as required
by Internal Revenue Code section 6103.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
burden for business taxpayers filing this
form is approved under OMB control
number 1545-0123 and is included in the
estimates shown in the instructions for
their business income tax return.
Comments. You can send us comments
from www.irs.gov/FormComments. Or
you can write to the Internal Revenue
Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Don’t
send the form to this office.