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Form 8879-PE: E-file Authorization for Form 1065
IRS Form 8879-PE is an E-file Authorization for Form 1065, used by partners and members to authorize electronic filing of partnership income or AAR returns. This form covers calendar year 2025.
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IRS Form 8879-PE - E-file Authorization for Form 1065
IRS Form 8879-PE is an E-file Authorization for Form 1065, used by partners and members to authorize electronic filing of partnership income or AAR returns. This form covers calendar year 2025.
Risk Radar
Scan points- 1The ERO must receive the completed, signed Form 8879-PE BEFORE transmitting the electronic return or AAR.
- 2Failing to check only one box in Part II regarding PIN authorization.
- 3Entering all zeros as the signature on the partnership’s electronically filed return.
- 4The ERO entering their own name instead of the ERO firm name on the authorization line.
- 5Submitting the form directly to the IRS when the instructions state it should not be submitted unless requested.
Plain English
This form allows a partner or member of a business (partnership) to permit the Electronic Return Originator (ERO) firm to sign their tax return using a Personal Identification Number (PIN). The ERO uses this authorization when electronically filing the partnership's Form 1065 income return or an Administrative Adjustment Request (AAR).
Submission Date
- Filing date: 2026-01-08 14:10:46
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a partner or member, or PR (DI if the PR is an entity), wants to use a personal identification number (PIN) to electronically sign a partnership’s electronic return of partnership income or AAR.
- Do not use Form 8879-PE when you do not intend to authorize an ERO firm name to enter your PIN as your signature on the electronically filed return of partnership income or AAR.
- Check Form 8453-PE instead when a partner or member, or PR (DI if the PR is an entity), does not use Form 8879-PE.
Form selector
Use this form or another form?
Filing partnership income using a PIN
The form authorizes the ERO to enter your PIN as your electronic signature.
✓ Check Part II authorization box.
Submitting an Administrative Adjustment Request (AAR) electronically
This form is used specifically for authorizing the e-file of a partnership's AAR return.
✓ Ensure you check the appropriate box in Part II.
Need to use another method than PIN for signing
If you do not use this form, you must use Form 8453-PE for e-file authorization.
✓ Check instructions for Form 8453-PE.
Deadline or filing window
This form is required prior to the transmission of the partnership’s electronic return of income or AAR. The specific tax year covered on Form 8879-PE dictates when it applies, with this revision covering calendar year 2025. No extension period for the authorization itself is stated.
Checklist
What you need before filling it out
Part I: Gross receipts or sales less returns and allowances
Form 1065, line 1c · Part I of Form 8879-PE
Part II Authorization Box
N/A (check box) · Part II of Form 8879-PE
ERO's EFIN/PIN (Part III)
Six-digit EFIN followed by five-digit PIN · Part III of Form 8879-PE
Partner/Member Signature (Part II)
Signature, Title, Date · Part II of Form 8879-PE
ERO Retention Period
3 years from return due date or IRS received date · Notes for EROs on Form 8879-PE
Form Purpose
Authorization to e-file Form 1065 · Title/Notes on Form 8879-PE
Before you submit
- 1Check the box in Part II authorizing ERO firm name to enter your PIN.
- 2Ensure the Partner or Member/PR signature includes a Title.
- 3Verify that the Date entered in Part II is current.
- 4Confirm the six-digit EFIN and five-digit self-selected PIN are correctly listed in Part III (ERO's section).
- 5Check that you have not entered all zeros as your signature on the partnership’s electronically filed return.
- 6Verify the required Form 1065 amounts were accurately transferred to Part I, using whole dollars only.
- 7Confirm the ERO firm name listed in Part II matches the authorized provider.
How to file this form
- 1Complete Part I by entering partnership financial data from Form 1065 (e.g., Gross receipts or sales less returns and allowances).
- 2Check the appropriate box in Part II to authorize the ERO firm name, then sign, date, and enter your title.
- 3Complete Part III by providing the ERO’s six-digit EFIN followed by the five-digit self-selected PIN, certifying this entry is your signature.
- 4Return the completed Form 8879-PE to the ERO via hand delivery, U.S. mail, private delivery service, email, Internet website, or fax before transmission.
Known limitations
- 1The form is used specifically when a partner or member, or Partnership Representative (PR) (Designated Individual (DI) if the PR is an entity), wants to use a personal identification number (PIN) to electronically sign a partnership’s electronic return of partnership income or Administrative Adjustment Request (AAR) [Form p.2].
- 2If a partner or member, or PR (DI if the PR is an entity) does not use Form 8879-PE, that party must instead use IRS Form 8453-PE, E-file Declaration for Form 1065 [Form p.2].
- 3The form should generally not be submitted to the IRS unless specifically requested to do so [Form p.1].
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 is Revision December 2025, and the form has been converted from an annual revision to continuous use; readers should visit www.irs.gov/Form8879PE for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025.
- Form number — confirm the form is IRS Form 8879-PE.
- Mailing address/Website — verify www.irs.gov/Form8879PE for updates.
- Signature requirement — ensure Part II includes Partner or Member signature, title, and date.
Quick Facts
Downloads
After you file
- 1The Electronic Return Originator (ERO) must obtain and retain a completed Form 8879-PE [Form p.1].
- 2The ERO must retain the completed Form 8879-PE for 3 years from the return due date or the IRS received date, whichever is later [Form p.2].
- 3If changes are made to the partnership’s return or AAR, the ERO should provide the partner or member, or PR (DI if the PR is an entity), with a corrected copy of Form 8879-PE upon request [Form p.2].
- 4The partnership’s return or AAR shouldn't be transmitted to the IRS until the ERO receives the properly signed Form 8879-PE [Form p.2].
Sources
- SRCForm 8879-PE is titled E-file Authorization for Form 1065 and covers calendar year 2025 [Form p.1].
- SRCPart I requires the name of the partnership and its Employer identification number to be entered by the ERO [Form p.1].
- SRCGross receipts or sales less returns and allowances are reported on Part I, line 1 (from Form 1065, line 1c) [Form p.1].
- SRCThe form is used when a partner/member/PR wants to use a PIN to electronically sign the partnership's return of income or AAR [Form p.2].
- SRCA PR (DI if entity) must declare they are the PR for the taxable year to which the AAR relates when using Form 8879-PE [Form p.1].
- SRCThe ERO must retain Form 8879-PE for 3 years from the return due date or IRS received date, whichever is later [Form p.2].
Common confusion points
Who needs to sign this form?
The partner or member, or Partnership Representative (PR) (Designated Individual (DI) if the PR is an entity) must declare under penalties of perjury on Part II [Form p.1].
Does the ERO sign this form?
The ERO signs by entering their firm name in Part II's authorization line, provided they are authorized to enter the PIN [Form p.2].
When should I send this form to the IRS?
Generally, do not submit it unless requested; the ERO must retain it otherwise [Form p.1].
What if my PR is a company (an entity)?
The PR will be designated as a Designated Individual (DI) on Form 8879-PE [Form p.2].
Which form do I use instead of this one?
If you don't use Form 8879-PE, the partner or member, or PR must use Form 8453-PE [Form p.2].
What if my partnership is filing an AAR?
The signatory declares they are the PR (DI if entity) of the named partnership for that specific taxable year [Form p.1].
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453-PE, E-file Declaration for Form 1065, must be used if this form is not utilized by the filer [Form p.2].
Questions about IRS Form 8879-PE
What is IRS Form 8879-PE used for?
This form allows a partner or member of a business (partnership) to permit the Electronic Return Originator (ERO) firm to sign their tax return using a Personal Identification Number (PIN). The ERO uses this authorization when electronically filing the partnership's Form 1065 income return or an Administrative Adjustment Request (AAR).
Who must file IRS Form 8879-PE?
A partner or member, or PR (DI if the PR is an entity) of the partnership must complete and sign Form 8879-PE.
What information does IRS Form 8879-PE require?
Part I collects details from the partnership's Form 1065, such as Gross receipts or sales less returns and allowances. Part II requires the partner/member to authorize the ERO, and Part III contains the ERO’s certification information.
When is IRS Form 8879-PE due?
The form must be completed before the electronic return of partnership income or AAR is transmitted (or released for transmission). The specific tax year covered on Form 8879-PE is listed in Part I.
Where do I file IRS Form 8879-PE?
The partner/member returns the completed Form 8879-PE to the ERO via hand delivery, U.S. mail, private delivery service, email, Internet website, or fax. The ERO must retain this form.
How do I complete IRS Form 8879-PE?
First, the ERO must complete Part I using amounts from the partnership’s Form 1065. Next, the partner or member checks a box in Part II authorizing the PIN entry and signs/dates it. Finally, the ERO completes Part III with their signature and date before submitting.
What happens if IRS Form 8879-PE is filed incorrectly?
If the ERO does not receive the properly signed Form 8879-PE from the partner/member before transmission, the partnership’s return or AAR shouldn't be transmitted to the IRS.
Who needs to sign this form?
The partner or member, or Partnership Representative (PR) (Designated Individual (DI) if the PR is an entity) must declare under penalties of perjury on Part II [Form p.1].
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