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Form 8879-CRP: 8879-CORP
IRS Form 8879-CORP is an E-file Authorization for Corporations used with Form 1120 series returns by the Department of the Treasury Internal Revenue Service. It must be kept for records, and it governs electronic signature authorization.
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IRS Form 8879-CRP - 8879-CORP
IRS Form 8879-CORP is an E-file Authorization for Corporations used with Form 1120 series returns by the Department of the Treasury Internal Revenue Service. It must be kept for records, and it governs electronic signature authorization.
Risk Radar
Scan points- 1The ERO must receive the *completed and signed* Form 8879-CORP from the officer before transmitting the electronic return.
- 2Filing without checking the box in Part II authorizing ERO entry of PIN.
- 3Entering an Officer’s PIN that consists of all zeros when signing electronically.
- 4Submitting the form to the IRS when it should be kept for records (unless requested).
- 5Not having the corporate officer sign, date, and enter their title in Part II.
Plain English
This form allows a corporation's officer to officially authorize an Electronic Return Originator (ERO) to electronically sign their company's tax return using a Personal Identification Number (PIN). By completing Form 8879-CORP, the corporation enables its return to be filed electronically with the IRS. This is necessary for filing various corporate income tax returns.
Submission Date
- Filing date: 2024-12-20 22:10:22
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a corporate officer wants to use a personal identification number (PIN) to electronically sign a corporation’s electronic income tax return and consent to electronic funds withdrawal.
- Do not use this form when the corporation is filing a return that does not require an electronic signature authorization via PIN or electronic funds withdrawal.
- Check Form 8453-CORP instead when a corporate officer does not use Form 8879-CORP for an IRS e-file return.
Form selector
Use this form or another form?
Filing Form 1120 series returns
Used to authorize PIN signature and electronic funds withdrawal for the corporation's federal taxes owed on that return.
✓ Check Part I lines 1 through 4.
Filing a Foreign Corporation Return
This form is used specifically when authorizing the e-file submission of a U.S. Income Tax Return of a Foreign Corporation.
✓ Ensure line 2 reflects this specific filing type.
When an ERO enters the PIN
The ERO firm name must be entered on the authorization line in Part II, not the individual preparing the return's name.
✓ Verify the entry before signing Part III.
Deadline or filing window
This form does not have a specific filing deadline listed, but it must be completed by the corporate officer prior to transmission. The corporation is required to keep this form for 3 years from the return due date or IRS received date, whichever is later.
Checklist
What you need before filling it out
Part I: Total income (Form 1120, line 11)
Whole dollar amount from Form 1120, line 11 · Part I
Part II: Officer's PIN Authorization
A specific box must be checked regarding who enters the PIN (ERO or Officer). · Part II
Part III: ERO’s signature/date
Signature and date of the ERO on Form 8879-CORP. · Part III
Payment Revocation Deadline
No later than 2 business days prior to the payment (settlement) date. · Part I/Instructions
Part I: Line 4 Total income
The corporation's form number and total income from the applicable line of the return. · Part I
ERO Responsibility (PIN entry)
Enter the ERO firm name, not the individual preparing the return's name. · Part II Authorization
Before you submit
- 1Verify that the corporation’s Name and Employer identification number are correctly entered at the top.
- 2Confirm all amounts in Part I are listed in whole dollars.
- 3Ensure the correct line item is used in Part I (e.g., Line 2 for Form 1120-F income).
- 4Select only one box under 'Officer’s PIN' in Part II to authorize who enters the PIN.
- 5Confirm the ERO firm name is listed on the authorization line in Part II if the ERO is entering the PIN.
- 6Verify that the corporate officer has signed and dated in Part II, and completed Part III with signature/date.
- 7Check that the ERO's six-digit EFIN followed by a five-digit PIN is correctly entered in Part III.
How to file this form
- 1Complete Part I by entering the corporation’s name, EIN, and relevant total income amounts from its tax return.
- 2Complete Part II by authorizing who will enter the Officer's PIN (ERO or Officer) and signing/dating as the corporate officer.
- 3Complete Part III by having the ERO sign and date the form, ensuring the six-digit EFIN followed by the five-digit PIN is entered.
- 4Retain a copy of Form 8879-CORP for your records; do not submit it to the IRS unless specifically requested.
Known limitations
- 1The form must be used for Form 1120 series returns (which includes Form 1120-F, Form 1120-H, and Form 1120-S) when a corporate officer wants to use a personal identification number (PIN) to electronically sign the return.
- 2If a corporate officer does not use Form 8879-CORP, they must use Form 8453-CORP for an IRS e-file return.
- 3The form should not be sent to the IRS unless specifically requested to do so.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8879-CORP is dated December 2024 (Rev. 12-2024). The form directs users to www.irs.gov/Form8879CORP for the latest information, and notes that it was updated to accommodate additional corporations.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2024 (Rev. 12-2024).
- Mailing address — confirm comments can be sent to 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
- Signature — verify the corporate officer signs in Part II and completes Part III with a signature/date.
- EFIN/PIN — check that the ERO's six-digit EFIN is followed by a five-digit PIN in Part III.
- Submission rule — confirm the form must be retained by the ERO, unless specifically requested to be submitted to the IRS.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8879-CORP for your records, as it must be retained by the ERO (Electronic Return Originator).
- 2The ERO must retain the completed Form 8879-CORP for 3 years from the return due date or IRS received date, whichever is later.
- 3The corporation's income tax return will not be transmitted to the IRS until the ERO receives the officer’s signed Form 8879-CORP.
- 4If filing electronically, the corporate officer must ensure they are using the current edition of Form 8879-CORP (Rev. December 2024).
Sources
- SRCForm 8879-CORP is an E-file Authorization for Corporations used with Form 1120 series returns (Instructions p.1).
- SRCThe form must be kept for records and should not be sent to the IRS unless requested (Instructions p.1).
- SRCPart I requires entering Total income amounts from specific forms, such as Form 1120, line 11 (Instructions p.1).
- SRCIn Part II, an officer must sign, date, and enter their title; they can authorize the ERO to enter their PIN (Instructions p.1).
- SRCPart III requires entering the ERO’s six-digit EFIN followed by a five-digit self-selected PIN (Instructions p.1).
- SRCThe purpose of Form 8879-CORP is electronic signature authorization for returns like Form 1120, Form 1120-F, and Form 1120-H (Page 2).
- SRCIf an officer does not use this form, they must use Form 8453-CORP (Instructions p.2).
- SRCThe ERO has the responsibility to return the completed Form 8879-CORP to themselves before transmission to the IRS (Page 2).
Common confusion points
Where do I send this form?
It should not be sent to the IRS unless requested by the agency, but it must be kept for your records.
Who needs to sign Part II?
An officer of the corporation must sign, date, and enter their title in Part II.
What is the ERO's responsibility after I sign?
The ERO must return the completed Form 8879-CORP to themselves (themselves) before transmitting the corporate return to the IRS.
Does this form apply if we are filing a standard Form 1120?
Yes, Part I covers Total income from Form 1120, line 11.
What is the ERO's PIN requirement?
The PIN must be five digits and cannot be all zeros when authorizing the ERO to enter it.
Do we need to fill out every section of Part I?
While not explicitly stated for each field, Part II requires signing/dating/titling, and Part III requires entering ERO's six-digit EFIN followed by their five-digit PIN.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A corporate officer who does not use Form 8879-CORP must use Form 8453-CORP.
Questions about IRS Form 8879-CRP
What is IRS Form 8879-CRP used for?
This form allows a corporation's officer to officially authorize an Electronic Return Originator (ERO) to electronically sign their company's tax return using a Personal Identification Number (PIN). By completing Form 8879-CORP, the corporation enables its return to be filed electronically with the IRS. This is necessary for filing various corporate income tax returns.
Who must file IRS Form 8879-CRP?
A corporate officer must complete and sign Form 8879-CORP when they want an electronic return originator (ERO) to enter their PIN to electronically sign a corporation’s income tax return.
What information does IRS Form 8879-CRP require?
Part I collects the corporation's name, Employer identification number, and total income amounts from specific lines on various corporate returns. Part II requires the officer to authorize the ERO firm name and provide their signature/date in relation to their PIN. Part III includes the ERO’s certification of their EFIN/PIN.
When is IRS Form 8879-CRP due?
The form must be completed before the electronic return is transmitted (or released for transmission) by the ERO. The corporation must get a copy of its return, which this form accompanies.
Where do I file IRS Form 8879-CRP?
Do not send Form 8879-CORP to the IRS unless requested to do so; instead, keep it for records. If sending comments, use the address: Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
How do I complete IRS Form 8879-CRP?
First, the corporate officer verifies their income tax return and checks the appropriate box in Part II. The officer then signs, dates, and enters their title in Part II. Finally, the completed form is returned to the ERO who completes Part III with their signature and date before transmission.
What happens if IRS Form 8879-CRP is filed incorrectly?
The corporation’s return will not be transmitted to the IRS until the ERO receives the officer’s signed Form 8879-CORP; failure to provide it stops the filing process.
Where do I send this form?
It should not be sent to the IRS unless requested by the agency, but it must be kept for your records.
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