Federal IRS e-file Signature Authorization for an Exempt Organization

IRS e-file Signature Authorization for an Exempt Organization
2020 Form 8879-EO
Form

8879-EO

IRS e-file Signature Authorization
for an Exempt Organization

For calendar year 2020, or fiscal year beginning

OMB No. 1545-0047

, 2020, and ending

, 20

2020

Do not send to the IRS. Keep for your records.
▶ Go to www.irs.gov/Form8879EO for the latest information.
▶

Department of the Treasury
Internal Revenue Service

Taxpayer identification number

Name of exempt organization or person subject to tax
Name and title of officer or person subject to tax

Part I

Type of Return and Return Information (Whole Dollars Only)

Check the box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you
check the box on line 1a, 2a, 3a, 4a, 5a, 6a, or 7a below, and the amount on that line for the return being filed with this form was
blank, then leave line 1b, 2b, 3b, 4b, 5b, 6b, or 7b, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the
return, then enter -0- on the applicable line below. Do not complete more than one line in Part I.
1a
2a
3a
4a
5a
6a
7a

Form 990 check here ▶
b
Form 990-EZ check here ▶
Form 1120-POL check here ▶
Form 990-PF check here ▶
Form 8868 check here ▶
Form 990-T check here ▶
Form 4720 check here ▶

Part II

Total revenue, if any (Form 990, Part VIII, column (A), line 12)
.
b Total revenue, if any (Form 990-EZ, line 9) . . . . . . .
b Total tax (Form 1120-POL, line 22) . . . . . . . .
b Tax based on investment income (Form 990-PF, Part VI, line 5)
b Balance due (Form 8868, line 3c) . . . . . . . . . .
b Total tax (Form 990-T, Part III, line 4) . . . . . . . . .
b Total tax (Form 4720, Part III, line 1) . . . . . . . . .

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.
.
.
.
.
.

.
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.
.
.
.
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1b
2b
3b
4b
5b
6b
7b

Declaration and Signature Authorization of Officer or Person Subject to Tax

Under penalties of perjury, I declare that
I am an officer of the above organization or
I am a person subject to tax with respect to
(name of organization)
, (EIN)
and that I have examined a copy
of the 2020 electronic 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 amount in Part I above is the amount shown on the copy of the electronic return.
I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the 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 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 prior to 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 electronic return and, if applicable, the consent to electronic funds withdrawal.
PIN: check one box only
I authorize

to enter my PIN
ERO firm name

as my signature
Enter five numbers, but
do not enter all zeros

on the tax year 2020 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a
state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my
PIN on the return’s disclosure consent screen.
As an officer or person subject to tax with respect to the organization, I will enter my PIN as my signature on the tax year 2020
electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies)
regulating charities as part of the IRS Fed/State program, I will enter my PIN on the return’s disclosure consent screen.
Signature of officer or person subject to tax

Part III

Date ▶

▶

Certification and Authentication

ERO’s EFIN/PIN. Enter your six-digit electronic filing identification
number (EFIN) followed by your five-digit self-selected PIN.
Do not enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the 2020 electronically filed return indicated above. I confirm
that I am submitting this return in accordance with the requirements of Pub. 4163, Modernized e-File (MeF) Information for Authorized
IRS e-file Providers for Business Returns.
Date ▶

ERO’s signature ▶

ERO Must Retain This Form — See Instructions
Do Not Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see back of form.

Cat. No. 37189W

Form 8879-EO (2020)

Page 2

Form 8879-EO (2020)

Future Developments
For the latest information about
developments related to Form 8879-EO
and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8879EO.

Purpose of Form
An organization officer or person subject
to tax and an electronic return originator
(ERO) use Form 8879-EO when the
organization officer or person subject to
tax wants to use a personal identification
number (PIN) to electronically sign an
electronic return and, if applicable,
authorize an electronic funds withdrawal.
In the case of Form 990-PF, Form 990-T,
Form 1120-POL, Form 4720, and Form
8868 with payment, Form 8879-EO is
used to authorize an electronic funds
withdrawal. An organization officer or
person subject to tax who doesn’t use
Form 8879-EO must use Form 8453-EO,
Exempt Organization Declaration and
Signature for Electronic Filing. For more
information, see the instructions for
Form 8453-EO.
The ERO must retain Form 8879-EO.
Do not send this form to the IRS.

ERO Responsibilities
The ERO will:
• Enter the name and taxpayer
identification number at the top of the
form;
• Complete Part I by checking the box
for the type of return being filed and
using the amount, if any, from the 2020
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 officer’s
PIN;
• Give Form 8879-EO for completion and
review to the officer or person subject to
tax. The acceptable delivery methods
include hand delivery, U.S. mail, private
delivery service, email, Internet website,
and fax; and
• Complete Part III by entering the ERO’s
EFIN/PIN and include a signature and
date.

!
▲
CAUTION

Form 8879-EO must be
completed and signed before
submission of the electronic
return.

Responsibilities of Officer or
Person Subject to Tax
The officer or person subject to tax has
the following responsibilities.
• Verify the accuracy of the
organization’s prepared return.
• Verify the type of return being filed in
Part I.
• In the beginning of Part II, check the
appropriate box for an officer or person
subject to tax (and enter the name of the
organization and employer identification
number (EIN)).
• Check the appropriate box in Part II to
either authorize the ERO to enter the PIN
or to choose to enter it in person.
• Indicate or verify his or her
self-selected PIN when authorizing the
ERO to enter it (the PIN must be five
numbers other than all zeros).
• Sign and date Form 8879-EO.
• Return the completed Form 8879-EO
to the ERO. The acceptable delivery
methods include hand delivery, U.S.
mail, private delivery service, email,
Internet website, and fax.

Important Notes for EROs
• Do not send Form 8879-EO to the IRS
unless requested to do so. Retain the
completed Form 8879-EO for 3 years
from the return due date or the date the
IRS received the return, whichever is
later. Form 8879-EO 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 PIN on the input screen only
if you’re authorized to do so.
• Give a copy of the signed Form 8879EO upon request to the officer or person
subject to tax.
• Give a corrected copy of the Form
8879-EO if changes are made to the
return (for example, based on the
officer’s review) to the officer or person
subject to tax.
• See Pub. 4163, Modernized e-File
(MeF) Information for Authorized IRS
e-file Providers for Business Returns.

Privacy Act and 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 are not 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 section 6103. However, certain
returns and return information of tax
exempt organizations and trusts are
subject to public disclosure and
inspection, as provided by section 6104.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
burden for tax exempt organizations
filing this form is approved under OMB
control number 1545-0047 and is
included in the estimates shown in the
instructions for their information return.