Enlarge image | 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. 2021 Internal Revenue Service For calendar year 2021, or tax year beginning , 2021, 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 2021 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 2021 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 2021 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 (2021) |
Enlarge image | Form 8879-PE (2021) Page 2 Future Developments Partner or Member or PR • Provide the partner or member or PR with a corrected copy of the Form For the latest information about Responsibilities 8879-PE if changes are made to the developments related to Form 8879-PE The partner or member or PR must: return (for example, based on the partner and its instructions, such as legislation or member or PR review). enacted after they were published, go to • Verify the accuracy of the partnership’s www.irs.gov/Form8879PE. return of partnership income or AAR; • See Pub. 4163 for more information. • Check the appropriate box in Part II to Purpose of Form either authorize the ERO to enter the Paperwork Reduction Act Notice. We A partner or member or PR and an partner or member or PR PIN or choose ask for the information on this form to electronic return originator (ERO) use to enter it in person; carry out the Internal Revenue laws of the United States. You are required to Form 8879-PE when the partner or • Indicate or verify his or her PIN when give us the information. We need it to member or PR wants to use a personal authorizing the ERO to enter it (the PIN ensure that you are complying with these identification number (PIN) to must be five digits other than all zeros); laws and to allow us to figure and collect electronically sign a partnership’s the right amount of tax. electronic return of partnership income or • Sign, date, and enter his or her title in AAR. A partner or member or PR who Part II; and You aren’t required to provide the doesn’t use Form 8879-PE must use • Return the completed Form 8879-PE information requested on a form that is Form 8453-PE. For more information, see to the ERO by hand delivery, U.S. mail, subject to the Paperwork Reduction Act the instructions for Form 8453-PE. private delivery service, email, Internet unless the form displays a valid OMB Don’t send this form to the IRS. The website, or fax. control number. Books or records relating to a form or its instructions must ERO must retain Form 8879-PE. The partnership’s return or AAR won’t be retained as long as their contents be transmitted to the IRS until the ERO may become material in the ERO Responsibilities receives the properly signed Form administration of any Internal Revenue The ERO must: 8879-PE. law. Generally, tax returns and return • Enter the name and employer Important Notes for EROs information are confidential, as required identification number of the partnership by Internal Revenue Code section 6103. at the top of the form; • Don’t send Form 8879-PE to the IRS The time needed to complete and file unless requested to do so. Retain the this form will vary depending on • Complete Part I using the amounts completed Form 8879-PE for 3 years individual circumstances. The estimated (zero may be entered when appropriate) from the return due date or IRS received burden for business taxpayers filing this from the partnership’s 2021 Form 1065; date, whichever is later. Form 8879-PE form is approved under OMB control can be retained electronically in number 1545-0123 and is included in the • Enter on the authorization line in Part II accordance with the recordkeeping estimates shown in the instructions for the ERO firm name (not the name of the guidelines in Rev. Proc. 97-22, which is their business income tax return. individual preparing the return) if the on page 9 of Internal Revenue Bulletin ERO is authorized to enter the partner or 1997-13 at Comments. You can send us comments member or PR PIN; www.irs.gov/pub/irs-irbs/irb97-13.pdf. from www.irs.gov/FormComments. Or you can write to the Internal Revenue • Give the partner or member or PR • Enter the partner or member or PR PIN Service, Tax Forms and Publications Form 8879-PE for completion and review on the input screen only if the partner or Division, 1111 Constitution Ave. NW, by hand delivery, U.S. mail, private member or PR has authorized you to do IR-6526, Washington, DC 20224. Don’t delivery service, email, Internet website, so. send the form to this office. 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 completed and signed Form ▲! 8879-PE from the partner or CAUTION member or PR before the electronic return or AAR is transmitted (or released for transmission). |