OMB No. 1545-0123 Form 8879-S IRS e-file Signature Authorization for Form 1120-S ▶ ERO must obtain and retain completed Form 8879-S. ▶ Department of the Treasury Go to www.irs.gov/Form8879S for the latest information. 2020 Internal Revenue Service For calendar year 2020, or tax year beginning , 2020, and ending , 20 . Name of corporation Employer identification number Part I Tax Return Information (Whole dollars only) 1 Gross receipts or sales less returns and allowances (Form 1120-S, line 1c) . . . . . . . . . 1 2 Gross profit (Form 1120-S, line 3) . . . . . . . . . . . . . . . . . . . . . . . 2 3 Ordinary business income (loss) (Form 1120-S, line 21) . . . . . . . . . . . . . . . . 3 4 Net rental real estate income (loss) (Form 1120-S, Schedule K, line 2) . . . . . . . . . . . 4 5 Income (loss) reconciliation (Form 1120-S, Schedule K, line 18) . . . . . . . . . . . . . 5 Part II 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 2020 electronic income tax return and accompanying schedules and statements and to the best of my knowledge and belief, it is 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 acknowledgement 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 1-888-353-4537 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 as my signature ERO firm name Don’t enter all zeros on the corporation’s 2020 electronically filed income tax return. As an officer of the corporation, I will enter my PIN as my signature on the corporation’s 2020 electronically filed income tax return. Officer’s signature ▶ Date ▶ Title ▶ Part III 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 2020 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 Don’t Submit This Form to the IRS Unless Requested To Do So For Paperwork Reduction Act Notice, see instructions. Cat. No. 37252K Form 8879-S (2020) |
Form 8879-S (2020) 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 must: carry out the Internal Revenue laws of developments related to Form 8879-S • Verify the accuracy of the corporation’s the United States. You are required to and its instructions, such as legislation income tax return; give us the information. We need it to enacted after they were published, go to ensure that you are complying withthese www.irs.gov/Form8879S. • Check the appropriate box in Part II to laws and to allow us to figure andcollect either authorize the ERO to enter the the right amount of tax. Purpose of Form officer’s PIN or choose to enter it in person; You aren’t required to provide the A corporate officer and an electronic information requested on a form that is return originator (ERO) use Form 8879-S • 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 an S 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-S to doesn’t use Form 8879-S must use Form the ERO by hand delivery, U.S. mail, administration of any Internal Revenue 8453-S, U.S. S Corporation Income Tax private delivery service, email, Internet law. Generally, tax returns and return Declaration for an IRS e-file Return. For website, or fax. information are confidential, as required by Internal Revenue Code section 6103. more information, see the instructions for The corporation’s return won’t be Form 8453-S. transmitted to the IRS until the ERO The time needed to complete and file Don’t send this form to the IRS. The receives the officer’s signed Form this form will vary depending on ERO must retain Form 8879-S. 8879-S. individual circumstances. The estimated burden for business taxpayers filing this ERO Responsibilities Important Notes for EROs form is approved under OMB control number 1545-0123 and is included in the The ERO must: • Don’t send Form 8879-S to the IRS estimates shown in the instructions for unless requested to do so. Retain the their business income tax return. • Enter the name and employer completed Form 8879-S for 3 years from identification number of the corporation the return due date or IRS received date, Comments. You can send us comments at the top of the form; whichever is later. Form 8879-S can be from www.irs.gov/FormComments. Or • Complete Part I using the amounts retained electronically in accordance you can write to the Internal Revenue (zero may be entered when appropriate) with the recordkeeping guidelines in Rev. Service, Tax Forms and Publications from the corporation’s 2020 income tax Proc. 97-22, which is on page 9 of Division, 1111 Constitution Ave. NW, return; Internal Revenue Bulletin 1997-13 at IR-6526, Washington, DC 20224. Don’t www.irs.gov/pub/irs-irbs/irb97-13.pdf. send the form to this office. • Enter on the authorization line in Part II the ERO firm name (not the name of the • Enter the corporate officer’s PIN on the individual preparing the return) if the input screen only if the corporate officer ERO is authorized to enter the officer’s has authorized you to do so. PIN; • Provide the officer with a copy of the • Give the officer Form 8879-S for signed Form 8879-S upon request. completion and review by hand delivery, • Provide the officer with a corrected U.S. mail, private delivery service, email, copy of the Form 8879-S if changes are Internet website, or fax; and made to the return (for example, based • Complete Part III, including a signature on the officer’s review). and date. • See Pub. 4163 for more information. The ERO must receive the completed and signed Form ▲! 8879-S from the officer before CAUTION the electronic return is transmitted (or released for transmission). |