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

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT
Form

8879-PE

E-file Authorization for Form 1065

(For return of partnership income or administrative adjustment request (AAR))

(Rev. December 2025)

For calendar year 20

, or tax year beginning

, 20

, and ending

, 20

1
2
3
4
5

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

.
.
.
.
.

1
2
3
4
5

Declaration and Signature Authorization of Partner or Member, or Partnership Representative (PR)
(Designated Individual (DI) if the PR is an entity).

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 AAR, I am the PR (DI if the PR is an entity) of the named partnership for the
partnership taxable year to which the AAR relates.
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 (DI if the PR is an entity) 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 electronically filed return of partnership income or AAR.
As a Partner or Member, or PR (DI if the PR is an entity) of the partnership, I will enter my PIN as my signature on the
partnership’s electronically filed return of partnership income or AAR.
Partner or Member, or PR (DI if the PR is an entity) 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 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 (Rev. 12-2025) Created 4/3/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

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 23) . . . . . .
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

Part I

OMB No. 1545-0123

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

Department of the Treasury
Internal Revenue Service

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Form 8879-PE (Rev. 12-2025)

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.

The partner or member, or PR (DI if the
PR is an entity) must:

What’s New

• Verify the accuracy of the partnership’s
return of partnership income or AAR;

Continuous-use form and instructions.
Form 8879-PE and its instructions have
been converted from an annual revision
to continuous use. Both the form and its
instructions will be updated as needed.
For the most recent version, go to
IRS.gov/Form8879PE.

• Check the appropriate box in Part II to
either authorize the ERO to enter the
partner or member, or PR (DI if the PR is
an entity) PIN or choose to enter it in
person;

Purpose of Form
A partner or member, or PR (DI if the PR
is an entity) and an electronic return
originator (ERO) use Form 8879-PE
when the partner or member, or PR (DI if
the PR is an entity) 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 (DI if
the PR is an entity) 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 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 (DI if the PR is
an entity) PIN;
• Give the partner or member, or PR (DI
if the PR is an entity) 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 (DI if the PR is
an entity) before the electronic return or
AAR is transmitted (or released for
transmission).

!
▲

• Indicate or verify their PIN when
authorizing the ERO to enter it (the PIN
must be five digits other than all zeros);
• Sign, date, and enter their 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
shouldn’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 (DI
if the PR is an entity) PIN on the input
screen only if the partner or member, or
PR (DI if the PR is an entity) has
authorized you to do so.
• Provide the partner or member, or PR
(DI if the PR is an entity) with a copy of
the signed Form 8879-PE upon request.
• Provide the partner or member, or PR
(DI if the PR is an entity) 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
(DI if the PR is an entity) 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.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Partner or member, or PR
(DI if the PR is an entity)
Responsibilities