Pennsylvania PA e-file Signature Authorization for Corporate Tax Report RCT-101

PA e-file Signature Authorization for Corporate Tax Report RCT-101
2022 e-file Signature Authorization for RCT-101, PA Corporate Net Income Tax Report (PA-8879 C)
IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING
FILL IN FORM USING ALL CAPS.DO NOT USE DASHES (-) OR SLASHES (/) IN ANY FIELD. ENTER DATES AS MMDDYYYY. USE WHOLE DOLLARS ONLY.

PA-8879 C (SU) 09-22
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e-file Signature Authorization for
RCT-101, PA Corporate Net Income Tax Report

See instructions.
For calendar year 2022 or tax year beginning,

, 2022, ending,

, 20
Federal Employer Identification Number (FEIN)

Name of Corporation
Corporation Address

SECTION I

2022

MMDD

MMDD

City

State

ZIP Code

Revenue ID Number

TAX REPORT INFORMATION (Whole dollars only.)

1. Income or Loss from Federal Return on a Separate Company Basis (From RCT-101, Section C, Line 1)

1.

2. PA Taxable Income or Loss (From RCT-101, Section C, Line 12)

2.

3. PA Corporate Net Income Tax Due (From RCT-101, Section C, Line 20)

3.

SECTION II

DECLARATION AND SIGNATURE AUTHORIZATION OF OFFICER (Keep a copy of the corporation's tax report.)

Under penalties of perjury, I declare I am an officer of the above-named corporation and I examined a copy of the corporation's 2022 electronic tax
report, accompanying schedules and statements, and to the best of my knowledge and belief they are true, correct and complete. I further declare the
amounts in Section I above are the amounts shown on the copy of the corporation's electronic tax report. I consent to allow my electronic return originator (ERO) and/or transmitter to send the corporation's report to the PA Department of Revenue and receive from the PA Department of Revenue an
acknowledgement of receipt or reason for rejection of the transmission. If applicable, I authorize the PA Department of Revenue and its designated
financial institution to initiate an electronic funds withdrawal entry to the financial institution account indicated in the tax preparation software for payment
of the corporation's state taxes owed on this report, and I authorize the financial institution to debit the entry to this account. To revoke a payment, I
must contact my financial institution account indicated in the tax preparation software for payment of the corporation state taxes. 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 selected a federal self-select PIN as my signature for the corporation's electronic tax report and,
if applicable, the corporation's consent to electronic funds withdrawal.

Officer’s Federal Self-Select PIN (Check one box only.):

®

I authorize ________________________________________________ to enter my federal self-select PIN _______________ as my signature on
ERO firm name

Do not enter all zeros.

the corporation’s electronically filed tax report.

®

As an officer of the corporation, I will enter my federal self-select PIN as my signature on the corporation’s electronically filed tax report.

Signature of Officer
Signature of Officer – Please sign after printing

MMDDYYYY
Date

Address

Title

Social Security number

City

State

ZIP Code

SECTION III CERTIFICATION AND AUTHENTICATION
ERO’s EFIN/PIN (Enter your six-digit EFIN followed by your five-digit federal self-select PIN.):
Do not enter all zeros.

As a participant in the Practitioner PIN Program, I certify the above numeric entry is my federal self-select PIN, which is my signature on the tax year
2022 electronically filed PA corporate net income tax report for the taxpayer(s) indicated above. I confirm I am participating in the Practitioner PIN Program
in accordance with the requirements established for this program.
MMDDYYYY

ERO’s Signature 4

Signature of ERO – Sign after printing

Date 4

Electronic Return Originators (EROs) must retain this form and supporting documents for three years.

DO NOT SUBMIT THIS FORM TO THE PA DEPARTMENT OF REVENUE UNLESS REQUESTED TO DO SO.
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2022
Instructions for PA-8879 C

PA-8879 C IN (SU) 09-22

e-file Signature Authorization for RCT-101, PA Corporate Net Income Tax Report

PURPOSE OF FORM
A corporate officer and an electronic return originator (ERO)
use the PA-8879 C when the corporate officer wants to use
a federal self-select PIN to electronically sign a corporation's
electronic tax report and, if applicable, consent to electronic
funds withdrawal. A corporate officer who does not use the
PA-8879 C must use the PA-8453 C, PA Corporate Net
Income Tax Declaration for a State e-file Report. You do not
need to complete and retain both forms. For more information, see the instructions for the PA-8453 C.
Do not send this form to the PA Department of Revenue
unless requested. The ERO must retain Form PA-8879 C.
ERO’s RESPONSIBILITIES
The ERO must:
• Enter the name, Federal Employer Identification
Number, address and Revenue ID Number of the
corporation at the top of the form.

•

Complete Section I using the amounts from the corporation's 2022 tax report (zeros may be entered when
appropriate).

•

Enter on the authorization line in Section II, the ERO
firm name (not the name of the individual preparing the
report) if the ERO is authorized to enter the officer's
federal self-select PIN.

•

Give the officer Form PA-8879 C for completion and
review.

•

Complete Section III, including signature and date.

NOTE: The ERO must receive the completed and
signed PA-8879 C from the officer before the electronic
report is transmitted or released for transmission.

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OFFICER RESPONSIBILITIES
The corporate officer must:
• Verify the accuracy of the corporation's prepared tax
report.

•

Check the appropriate box in Section II to authorize the
ERO to enter the officer's federal self-select PIN or to
choose to enter it in person.

•

Indicate or verify the officer's federal self-select PIN
when authorizing the ERO to enter it (the PIN must be
five numbers other than all zeros).

•

Complete, sign, date and enter the officer's title in
Section II.

•

Return the completed PA-8879 C to the ERO.

IMPORTANT NOTES FOR ERO’s
• Do not send Form PA-8879 C to the PA Department
of Revenue unless requested to do so. Retain the
completed PA-8879 C for three years from the report
due date or the date the report was filed electronically,
whichever is later.

•

Enter the corporate officer's federal self-select PIN on
the input screen only when authorized to do so by the
corporate officer.

•

Provide the officer with a copy of the signed PA-8879 C
upon request.

•

Provide the officer with a corrected copy of the
PA-8879 C if changes are made to the report.

•

The corporation's report will not be transmitted to the
PA Department of Revenue until the ERO receives the
officer’s completed and signed PA-8879 C.

PA-8879 C
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2022
Appendix for PA-8879 C

PA-8879 C APP (SU) 09-22

e-file Signature Authorization for RCT-101, PA Corporate Net Income Tax Report

ELECTRONIC SIGNATURE SPECIFICATIONS
Below, find the Perjury Statement, Consent to Disclosure and
Electronic Funds Withdrawal Consent used to develop jurat
language statements for electronic filing tax preparation
software where the practitioner federal self-select PIN
method is selected. The software must provide the capability
to incorporate these elements into the appropriate text for
presentation to a taxpayer for his or her review.
PERJURY STATEMENT
Under penalties of perjury, I declare I am an officer of
the above-named corporation; I have examined a copy of
the corporation’s 2022 electronic RCT-101, PA Corporate
Net Income Tax Report, accompanying schedules and
statements; and to the best of my knowledge and belief
they are true, correct and complete.
CONSENT TO DISCLOSURE
I consent to allow my electronic return originator (ERO) or
transmitter to send the corporation’s return/report to the
Internal Revenue Service (IRS) and subsequently by the
IRS to the PA Department of Revenue.
ELECTRONIC FUNDS WITHDRAWAL CONSENT
I authorize the PA Department of Revenue and its designated
financial institution to initiate an electronic funds withdrawal
entry to my financial institution account designated in the
electronic payment portion of my 2022 RCT-101 for payment
of my Pennsylvania taxes owed; and my financial institution
to debit the entry to my account. I also authorize the financial
institutions involved in the processing of my electronic
payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to my
payment. To revoke a payment, I must contact my financial

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institution account indicated in the tax preparation software
for payment of the corporation state taxes.
OFFICER’S SIGNATURE
I am signing this tax return/report and Electronic Funds
Withdrawal Consent, if applicable, by entering my federal
self select PIN below.
Officer’s PIN: __ __ __ __ __
Date:
MMDDYYYY

ERO DECLARATION
I declare the information in this electronic tax return/report
is the information furnished to me by the corporation. If the
corporation furnished me a completed tax return/report, I
declare that the information contained in this electronic tax
return/report is identical to that contained in the
return/report provided by the corporation. If the furnished
return/report was signed by a paid preparer, I declare I
entered the paid preparer’s identifying information in the
appropriate portion of this electronic return/report. If I am
the paid preparer, under penalties of perjury, I declare I
examined this electronic return/report, and to the best of my
knowledge and belief it is true, correct and complete.
ERO SIGNATURE
I am signing this tax return/report by entering my federal
self select PIN below.
ERO’s EFIN: __ __ __ __ __ __
and PIN: __ __ __ __ __

(EFIN)

(PIN)

PA-8879 C
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