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.                                    2022
Internal Revenue Service   For calendar year 2022, or tax year beginning           , 2022, 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 22)                . . . . . . . . .          . . .   . . . .   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. 
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 2022 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 2022 
          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 2022 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 (2022)

Form 8879-PE (2022)                                                                                                         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 PR and an             partner or member or PR PIN or choose       information requested on a form that is 
electronic return originator (ERO) use       to enter it in person;                      subject to the Paperwork Reduction Act 
Form 8879-PE when the partner or             • Indicate or verify his or her PIN when    unless the form displays a valid OMB 
member or PR wants to use a personal         authorizing the ERO to enter it (the PIN    control number. Books or records 
identification number (PIN) to               must be five digits other than all zeros);  relating to a form or its instructions must 
electronically sign a partnership’s                                                      be retained as long as their contents 
electronic return of partnership income      • Sign, date, and enter his or her title in 
or AAR. A partner or member or PR who        Part II; and                                may become material in the 
                                                                                         administration of any Internal Revenue 
doesn’t use Form 8879-PE must use            • Return the completed Form 8879-PE         law. Generally, tax returns and return 
Form 8453-PE, E-file Declaration for         to the ERO by hand delivery, U.S. mail,     information are confidential, as required 
Form 1065. For more information, see         private delivery service, email, Internet   by Internal Revenue Code section 6103.
the instructions for Form 8453-PE.           website, or fax. 
                                                                                         The time needed to complete and file 
Don’t send this form to the IRS. The           The partnership’s return or AAR won’t     this form will vary depending on 
ERO must retain Form 8879-PE.                be transmitted to the IRS until the ERO     individual circumstances. The estimated 
                                             receives the properly signed Form           burden for business taxpayers filing this 
ERO Responsibilities                         8879-PE.                                    form is approved under OMB control 
The ERO must:                                                                            number 1545-0123 and is included in the 
                                             Important Notes for EROs
• Enter the name and employer                                                            estimates shown in the instructions for 
identification number of the partnership     • Don’t send Form 8879-PE to the IRS        their business income tax return.
at the top of the form;                      unless requested to do so. Retain the       Comments. You can send us comments 
                                             completed Form 8879-PE for 3 years          from www.irs.gov/FormComments. Or 
• Complete Part I using the amounts          from the return due date or IRS received    you can write to the Internal Revenue 
(zero may be entered when appropriate)       date, whichever is later. Form 8879-PE      Service, Tax Forms and Publications 
from the partnership’s 2022 Form 1065;       can be retained electronically in           Division, 1111 Constitution Ave. NW, 
• Enter on the authorization line in Part II accordance with the recordkeeping           IR-6526, Washington, DC 20224. Don’t 
the ERO firm name (not the name of the       guidelines in Rev. Proc. 97-22, which is    send the form to this office.
individual preparing the return or AAR) if   on page 9 of Internal Revenue Bulletin 
the ERO is authorized to enter the           1997-13 at www.irs.gov/pub/irs-irbs/
partner or member or PR PIN;                 irb97-13.pdf.
• Give the partner or member or PR           • Enter the partner or member or PR PIN 
Form 8879-PE for completion and review       on the input screen only if the partner or 
by hand delivery, U.S. mail, private         member or PR has authorized you to do 
delivery service, email, Internet website,   so.
or fax; and                                  • Provide the partner or member or PR 
• Complete Part III, including a signature   with a copy of the signed Form 8879-PE 
and date.                                    upon request.
          The ERO must receive the           • Provide the partner or member or PR 
          completed and signed Form          with a corrected copy of the Form 
▲!        8879-PE from the partner or        8879-PE if changes are made to the 
CAUTION   member or PR before the            return or AAR (for example, based on the 
electronic return or AAR is transmitted      partner or member or PR review).
(or released for transmission).              • See Pub. 4163 for more information.