8879-CORP E-file Authorization for Corporations

Form

E-file Authorization for Corporations

8879-CORP
For calendar year 20

(Rev. December 2024)

, or tax year beginning

, 20

, ending

, 20
OMB No. 1545-0123

For use with Form 1120 series returns.
Do not send to the IRS. Keep for your records.
Go to www.irs.gov/Form8879CORP for the latest information.

Department of the Treasury
Internal Revenue Service

Employer identification number

Name of corporation

Part I

Information (Whole dollars only)

1

Total income (Form 1120, line 11) .

2

Total income (Form 1120-F, Section II, line 11)

3

Total income (loss) (Form 1120-S, line 6)

4

Total income (Form 1120

Part II

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Declaration and Signature Authorization of Officer. Be sure to get a copy of the corporation’s return.

Under penalties of perjury, I declare that I am an officer of the above corporation and that I have examined a copy of the corporation’s
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 corporation’s
electronic income tax return. I consent to allow my electronic return originator (ERO), transmitter, or intermediate service provider to
send the corporation’s return to the IRS and to receive from the IRS (a) an acknowledgment 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 corporation’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
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 corporation’s electronic income
tax return and, if applicable, the corporation’s consent to electronic funds withdrawal.
Officer’s PIN: check one box only
I authorize

to enter my PIN
ERO firm name

as my signature
do not enter all zeros

on the corporation’s electronically filed income tax return.
As an officer of the corporation, I will enter my PIN as my signature on the corporation’s electronically filed income tax
return.
Officer’s signature

Part III

Date

Title

Certification and Authentication

ERO’s EFIN/PIN. Enter your six-digit 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 electronically filed income tax return for the corporation
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
Do Not Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see instructions.

Cat. No. 92897H

Form 8879-CORP (Rev. 12-2024)

Page 2

Form 8879-CORP (Rev. 12-2024)

Future Developments

Officer Responsibilities

For the latest information about developments related to Form
8879-CORP and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/Form8879CORP.

The corporate officer will:

What’s New

• Verify the accuracy of the corporation’s income tax return;
• Check the appropriate box in Part II to either authorize the
ERO to enter the officer’s PIN or to choose to enter it in person;

E-file update. Form 8879-CORP has been updated to
accommodate additional corporations that may be able to
electronically file their income tax returns.

• Indicate or verify their PIN when authorizing the ERO to enter it
(the PIN must be five digits other than all zeros);

Purpose of Form

• Return the completed Form 8879-CORP to the ERO. The
acceptable delivery methods include hand delivery, U.S. mail,
private delivery service, email, Internet website, and fax.

A corporate officer and an electronic return originator (ERO) use
Form 8879-CORP when the corporate officer wants to use a
personal identification number (PIN) to electronically sign a
corporation’s electronic income tax return and, if applicable,
consent to electronic funds withdrawal. Form 8879-CORP is
used for electronic signature authorizations for Form 1120, U.S.
Corporation Income Tax Return; Form 1120-F, U.S. Income Tax
Return of a Foreign Corporation; Form 1120-H, U.S. Income Tax
Return for Homeowners Associations; Form 1120-S, U.S.
Income Tax Return for an S Corporation; or any applicable
corporate return electronically filed.
A corporate officer who does not use Form 8879-CORP must
use Form 8453-CORP, E-file Declaration for Corporations, for
an IRS e-file return. For more information, see the instructions
for Form 8453-CORP.
Do not send this form to the IRS. The ERO must retain Form
8879-CORP.

ERO Responsibilities
The ERO has the following responsibilities.
• Enter the name and employer identification number of the
corporation at the top of the form.
• Complete Part I using the amounts (zeros may be entered
when appropriate) from the corporation’s income tax return. If
completing Form 8879-CORP for a corporation not listed on
lines 1 through 3, include on line 4 the corporation’s form
number and total income from the applicable line of the
corporation’s 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 the officer Form 8879-CORP for completion and review.
Acceptable delivery methods include hand delivery, U.S. mail,
private delivery service, email, Internet website, and fax.
• Complete Part III including a signature and date.

!
▲
CAUTION

The ERO must receive the completed and signed
Form 8879-CORP from the officer before the
electronic return is transmitted (or released for
transmission).

• Sign, date, and enter their title in Part II; and

The corporation’s return will not be transmitted to the IRS
until the ERO receives the officer’s signed Form 8879-CORP.

Important Notes for EROs
• Do not send Form 8879-CORP to the IRS unless requested to
do so. Retain the completed Form 8879-CORP for 3 years from
the return due date or IRS received date, whichever is later.
• Enter the corporate officer’s PIN on the input screen only if the
corporate officer has authorized you to do so.
• Provide the officer with a copy of the signed Form 8879-CORP
upon request.
• Provide the officer with a corrected copy of Form 8879-CORP
if changes are made to the return (for example, based on the
officer’s review).
• See Pub. 4163, Modernized e-File (MeF) Information for
Authorized IRS e-file Providers for Business Returns, for more
information, including information on recordkeeping and
documentation.
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
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 through www.irs.gov/
FormComments. You can also send your comments to the
Internal Revenue Service, Tax Forms and Publications Division,
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send the form to this address. Instead, keep it for your
records.