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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)



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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).






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