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Form 8879-C (2021) Page 2
Future Developments Officer Responsibilities Paperwork Reduction Act Notice. We
ask for the information on this form to
For the latest information about The corporate officer will: carry out the Internal Revenue laws of
developments related to Form 8879-C • Verify the accuracy of the the United States. You are required to
and its instructions, such as legislation corporation’s income tax return; give us the information. We need it to
enacted after they were published, visit ensure that you are complying with these
www.irs.gov/Form8879C. • Check the appropriate box in Part II to laws and to allow us to figure and
either authorize the ERO to enter the collect the right amount of tax.
Purpose of Form officer’s PIN or to choose to enter it in
person; You are not required to provide the
A corporate officer and an electronic information requested on a form that is
return originator (ERO) use Form 8879-C • Indicate or verify his or her PIN when subject to the Paperwork Reduction Act
when the corporate officer wants to use authorizing the ERO to enter it (the PIN unless the form displays a valid OMB
a personal identification number (PIN) to must be five digits other than all zeros); control number. Books or records
electronically sign a corporation’s • Sign, date, and enter his or her title in relating to a form or its instructions must
electronic income tax return and, if Part II; and be retained as long as their contents
applicable, consent to electronic funds may become material in the
withdrawal. A corporate officer who • Return the completed Form 8879-C to
does not use Form 8879-C must use the ERO. The acceptable delivery administration of any Internal Revenue
Form 8453-C, U.S. Corporation Income methods include hand delivery, U.S. law. Generally, tax returns and return
Tax Declaration for an IRS e-file Return. mail, private delivery service, email, information are confidential, as required
For more information, see the Internet website, and fax. by Internal Revenue Code section 6103.
instructions for Form 8453-C. The corporation’s return will not be The time needed to complete and file
Do not send this form to the IRS. transmitted to the IRS until the ERO this form will vary depending on
The ERO must retain Form 8879-C. receives the officer’s signed Form individual circumstances. The estimated
8879-C. burden for business taxpayers filing this
form is approved under OMB control
ERO Responsibilities number 1545-0123 and is included in the
Important Notes for EROs
The ERO will: estimates shown in the instructions for
• Do not send Form 8879-C to the IRS their business income tax return.
• Enter the name and employer unless requested to do so. Retain the
identification number of the corporation completed Form 8879-C for 3 years Comments. You can send us comments
at the top of the form; from the return due date or IRS received through www.irs.gov/FormComments.
• Complete Part I using the amounts date, whichever is later. Form 8879-C You can also send your comments to:
(zeros may be entered when appropriate) can be retained electronically in Internal Revenue Service, Tax Forms and
from the corporation’s 2021 income tax accordance with the recordkeeping Publications Division, 1111 Constitution
return; guidelines in Rev. Proc. 97-22, which is Ave. NW, IR-6526, Washington, DC
on page 9 of Internal Revenue Bulletin 20224. Do not send the form to this
• Enter on the authorization line in Part II 1997-13 at www.irs.gov/pub/irs-irbs/ address. Instead, keep it for your
the ERO firm name (not the name of the irb97-13.pdf. records.
individual preparing the return) if the
ERO is authorized to enter the officer’s • Enter the corporate officer’s PIN on the
PIN; input screen only if the corporate officer
has authorized you to do so.
• Give the officer Form 8879-C for
completion and review (acceptable • Provide the officer with a copy of the
delivery methods include hand delivery, signed Form 8879-C upon request.
U.S. mail, private delivery service, email, • Provide the officer with a corrected
Internet website, and fax); and copy of Form 8879-C if changes are
• Complete Part III including a signature made to the return (for example, based
and date. on the officer’s review).
You must receive the • See Pub. 4163, Modernized e-File
completed and signed Form (MeF) Information for Authorized IRS
▲! 8879-C from the officer e-file Providers for Business Returns, for
CAUTION before the electronic return is more information.
transmitted (or released for transmission).
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