What Is IRS Form 8879?

By Chris Moore

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Form 8879 officially authorizes the Internal Revenue Service to accept a personal identification number on behalf of a business owner for aiding in paying business taxes. Many types of these forms are available, and the form used depends on the business type.

8879-C

Form 8879-C is specifically for officers of corporations. This form works in conjunction with a corporate tax return form, Form 1120.

8879-PE

Form 8879-PE is the authorization form for a partner or manager of a limited liability company or partnership. The tax form for a partnership is Form 1065.

8879-EO

Form 8879-EO is for an officer of an organization that is tax exempt. Many forms, including 990, 1120 and 8868, can be used with Form 8879-EO.

Instructions

A person filling out an 8879 form either declares on the form that he will enter the personal identification number on an electronically filed tax return or authorizes another party, an electronic return originator, to do so.

Retention

All 8879 forms are to be retained by the taxpayer/signee. Form 8879 is not sent to the IRS unless the department requests it.

About the Author

Chris Moore has been contributing to eHow since 2007 and is a member of the DFW Writers' Workshop. He received a Bachelor of Arts in journalism from the University of Texas-Arlington.