Form 8879-PE                              E-file Authorization for Form 1065                                                     OMB No. 1545-0123
                            (For return of partnership income or administrative adjustment request)
                                          ERO must obtain and retain completed Form 8879-PE. 
Department of the Treasury               Go to www.irs.gov/Form8879PE for the latest information.                                2024
Internal Revenue Service   For calendar year 2024, or tax year beginning           , 2024, and ending             , 20 .
Name of partnership                                                                                       Employer identification number

Part I       Form 1065 Information (Whole dollars only)
1      Gross receipts or sales less returns and allowances (Form 1065, line 1c)  .       . .          . . .   . . . .   1
2      Gross profit (Form 1065, line 3) . . .  .    . . .                . . . . . . . . . .          . . .  .  . . .   2
3      Ordinary business income (loss) (Form 1065, line 23)                . . . . . . . . .          . . .   . . . .   3
4      Net rental real estate income (loss) (Form 1065, Schedule K, line 2)  .       . . . .          . . .   . . . .   4
5      Other net rental income (loss) (Form 1065, Schedule K, line 3c)  .          . . . . .          . . .   . . . .   5
Part II      Declaration and Signature Authorization of Partner or Member or Partnership Representative
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 administrative adjustment request (AAR), I am the partnership representative 
     (PR) 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 PIN: check one box only
          I authorize                                                                  to enter my PIN                           as my signature
                                          ERO firm name                                                     Don’t enter all zeros
          on the partnership’s 2024 electronically filed return of partnership income or AAR.

          As a Partner or Member or PR of the partnership, I will enter my PIN as my signature on the partnership’s 2024 
          electronically filed return of partnership income or AAR.

Partner or Member or PR signature:
Title:                                                                                                            Date:
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 2024 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 (2024)

Form 8879-PE (2024)                                                                                                         Page 2

Future Developments                          Partner or Member or PR                     Paperwork Reduction Act Notice. We 
                                                                                         ask for the information on this form to 
For the latest information about             Responsibilities                            carry out the Internal Revenue laws of 
developments related to Form 8879-PE         The partner or member or PR must:           the United States. You are required to 
and its instructions, such as legislation                                                give us the information. We need it to 
enacted after they were published, go to     • Verify the accuracy of the partnership’s  ensure that you are complying with these 
www.irs.gov/Form8879PE.                      return of partnership income or AAR;        laws and to allow us to figure and collect 
                                             • Check the appropriate box in Part II to   the right amount of tax.
Purpose of Form                              either authorize the ERO to enter the       You aren’t required to provide the 
A partner or member or partnership           partner or member or PR PIN or choose       information requested on a form that is 
representative (PR) and an electronic        to enter it in person;                      subject to the Paperwork Reduction Act 
return originator (ERO) use Form             • Indicate or verify their PIN when         unless the form displays a valid OMB 
8879-PE when the partner or member or        authorizing the ERO to enter it (the PIN    control number. Books or records 
PR wants to use a personal identification    must be five digits other than all zeros);  relating to a form or its instructions must 
number (PIN) to electronically sign a                                                    be retained as long as their contents 
partnership’s electronic return of           • Sign, date, and enter their title in Part 
partnership income or AAR. A partner or      II; and                                     may become material in the 
                                                                                         administration of any Internal Revenue 
member or PR who doesn’t use Form            • Return the completed Form 8879-PE         law. Generally, tax returns and return 
8879-PE must use Form 8453-PE, E-file        to the ERO by hand delivery, U.S. mail,     information are confidential, as required 
Declaration for Form 1065. For more          private delivery service, email, Internet   by Internal Revenue Code section 6103.
information, see the instructions for        website, or fax. 
                                                                                         The time needed to complete and file 
Form 8453-PE.                                  The partnership’s return or AAR won’t     this form will vary depending on 
Don’t send this form to the IRS. The         be transmitted to the IRS until the ERO     individual circumstances. The estimated 
ERO must retain Form 8879-PE.                receives the properly signed Form           burden for business taxpayers filing this 
                                             8879-PE.                                    form is approved under OMB control 
ERO Responsibilities                                                                     number 1545-0123 and is included in the 
The ERO must:                                Important Notes for EROs                    estimates shown in the instructions for 
• Enter the name and employer                • Don’t send Form 8879-PE to the IRS        their business income tax return.
identification number of the partnership     unless requested to do so. Retain the       Comments. You can send us comments 
at the top of the form;                      completed Form 8879-PE for 3 years          from www.irs.gov/FormComments. Or 
                                             from the return due date or IRS received    you can write to the Internal Revenue 
• Complete Part I using the amounts          date, whichever is later. Form 8879-PE      Service, Tax Forms and Publications 
(zero may be entered when appropriate)       can be retained electronically in           Division, 1111 Constitution Ave. NW, 
from the partnership’s 2024 Form 1065;       accordance with the recordkeeping           IR-6526, Washington, DC 20224. Don’t 
• Enter on the authorization line in Part II guidelines in Rev. Proc. 97-22, which is    send the form to this office.
the ERO firm name (not the name of the       on page 9 of Internal Revenue Bulletin 
individual preparing the return or AAR) if   1997-13 at www.irs.gov/pub/irs-irbs/
the ERO is authorized to enter the           irb97-13.pdf.
partner or member or PR PIN;                 • Enter the partner or member or PR PIN 
• Give the partner or member or PR           on the input screen only if the partner or 
Form 8879-PE for completion and review       member or PR has authorized you to do 
by hand delivery, U.S. mail, private         so.
delivery service, email, Internet website,   • Provide the partner or member or PR 
or fax; and                                  with a copy of the signed Form 8879-PE 
• Complete Part III, including a signature   upon request.
and date.                                    • Provide the partner or member or PR 
          The ERO must receive the           with a corrected copy of the Form 
          completed and signed Form          8879-PE if changes are made to the 
▲!        8879-PE from the partner or        return or AAR (for example, based on the 
CAUTION   member or PR before the            partner or member or PR review).
electronic return or AAR is transmitted      • See Pub. 4163 for more information.
(or released for transmission).