Federal IRS e-file Signature Authorization for Form 1065

IRS e-file Signature Authorization for Form 1065
2022 Form 8879-PE
Form

8879-PE

Department of the Treasury
Internal Revenue Service

E-file Authorization for Form 1065

OMB No. 1545-0123

ERO must obtain and retain completed Form 8879-PE.
Go to www.irs.gov/Form8879PE for the latest information.

2022

(For return of partnership income or administrative adjustment request)

For calendar year 2022, or tax year beginning

, 2022, and ending

, 20

Part I
1
2
3
4
5

Form 1065 Information (Whole dollars only)

Gross receipts or sales less returns and allowances (Form 1065, line 1c)
Gross profit (Form 1065, line 3) . . . . . . . . . . . . . .
Ordinary business income (loss) (Form 1065, line 22) . . . . . .
Net rental real estate income (loss) (Form 1065, Schedule K, line 2) . .
Other net rental income (loss) (Form 1065, Schedule K, line 3c) . . .

Part II

.

Employer identification number

Name of partnership

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

1
2
3
4
5

Declaration and Signature Authorization of Partner or Member or Partnership Representative

I declare under penalties of perjury that:
1a. If the Form 1065 is being transmitted as part of a return of partnership income, I am a partner or member of the named
partnership.
b. If the Form 1065 is being transmitted as part of an administrative adjustment request (AAR), I am the partnership representative
(PR) of the named partnership.
2. I have examined a copy of the partnership’s electronic Form 1065 (whether used as return or AAR) and accompanying forms,
schedules, and statements, and to the best of my knowledge and belief, it/they is/are true, correct, and complete.
3. I am fully authorized to sign the return or AAR on behalf of the partnership.
4. The amounts shown in Part I above are the amounts shown on the electronic copy of the partnership’s Form 1065.
5. I consent to allow my electronic return originator (ERO), transmitter, or intermediate service provider to transmit the partnership’s
return or AAR to the IRS and to receive from the IRS (a) an acknowledgment of receipt or reason for rejection of the transmission
and (b) the reason for any delay in processing the return or AAR.
6. I have selected a personal identification number (PIN) as my signature for the partnership’s electronic return of partnership
income or AAR.
Partner or Member or PR PIN: check one box only
I authorize

to enter my PIN

as my signature
Don’t enter all zeros

ERO firm name

on the partnership’s 2022 electronically filed return of partnership income or AAR.
As a Partner or Member or PR of the partnership, I will enter my PIN as my signature on the partnership’s 2022
electronically filed return of partnership income or AAR.
Partner or Member or PR 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 2022 electronically filed return of partnership income or
AAR for the partnership indicated above. I confirm that I am submitting this return or AAR 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. 48314D

Form 8879-PE (2022)

Page 2

Form 8879-PE (2022)

Future Developments
For the latest information about
developments related to Form 8879-PE
and its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/Form8879PE.

Purpose of Form
A partner or member or PR and an
electronic return originator (ERO) use
Form 8879-PE when the partner or
member or PR wants to use a personal
identification number (PIN) to
electronically sign a partnership’s
electronic return of partnership income
or AAR. A partner or member or PR who
doesn’t use Form 8879-PE must use
Form 8453-PE, E-file Declaration for
Form 1065. For more information, see
the instructions for Form 8453-PE.
Don’t send this form to the IRS. The
ERO must retain Form 8879-PE.

ERO Responsibilities
The ERO must:
• 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 2022 Form 1065;
• Enter on the authorization line in Part II
the ERO firm name (not the name of the
individual preparing the return or AAR) if
the ERO is authorized to enter the
partner or member or PR PIN;
• Give the partner or member or PR
Form 8879-PE for completion and review
by hand delivery, U.S. mail, private
delivery service, email, Internet website,
or fax; and
• Complete Part III, including a signature
and date.
The ERO must receive the
completed and signed Form
8879-PE from the partner or
CAUTION member or PR before the
electronic return or AAR is transmitted
(or released for transmission).

!
▲

Partner or Member or PR
Responsibilities
The partner or member or PR must:
• Verify the accuracy of the partnership’s
return of partnership income or AAR;
• Check the appropriate box in Part II to
either authorize the ERO to enter the
partner or member or PR PIN or choose
to enter it in person;
• Indicate or verify his or her 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-PE
to the ERO by hand delivery, U.S. mail,
private delivery service, email, Internet
website, or fax.
The partnership’s return or AAR won’t
be transmitted to the IRS until the ERO
receives the properly signed Form
8879-PE.

Important Notes for EROs
• Don’t send Form 8879-PE to the IRS
unless requested to do so. Retain the
completed Form 8879-PE for 3 years
from the return due date or IRS received
date, whichever is later. Form 8879-PE
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 or member or PR PIN
on the input screen only if the partner or
member or PR has authorized you to do
so.
• Provide the partner or member or PR
with a copy of the signed Form 8879-PE
upon request.
• Provide the partner or member or PR
with a corrected copy of the Form
8879-PE if changes are made to the
return or AAR (for example, based on the
partner or member or PR 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.