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Official form guide
Form 8879-TE: IRS E-file Signature Authorization for a Tax-Exempt Entity
IRS Form 8879-TE is an E-file Signature Authorization for a Tax-Exempt Entity that allows the officer or person subject to tax to use a personal PIN to electronically sign the return; it applies to calendar year 2025.
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IRS Form 8879-TE - IRS E-file Signature Authorization for a Tax-Exempt Entity
IRS Form 8879-TE is an E-file Signature Authorization for a Tax-Exempt Entity that allows the officer or person subject to tax to use a personal PIN to electronically sign the return; it applies to calendar year 2025.
Risk Radar
Scan points- 1Do not send Form 8879-TE to the IRS unless specifically requested; retain it for 3 years!
- 2Filing without checking the appropriate box in Part II (a) or (b).
- 3Entering an ERO PIN that consists of all zeros in Part III.
- 4Forgetting to sign and date Form 8879-TE before submitting electronically.
- 5Not entering the correct six-digit EFIN followed by the five-digit PIN in Part III.
Plain English
This form authorizes someone—either an entity's officer or a person related to the entity—to digitally sign your tax return using their Personal Identification Number (PIN). It confirms that this signature is valid for electronic filing with the IRS. This authorization allows the filer to use their PIN as their official digital signature.
Submission Date
- Filing date: 2026-02-13 14:10:37
- 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 an officer of the entity or person subject to tax (or their officer) wants to use a personal identification number (PIN) to electronically sign a return and authorize electronic funds withdrawal.
- Do not use Form 8879-TE if the entity or person subject to tax does not plan to use a PIN for signing or authorizing an electronic funds withdrawal.
- Check Form 8453-TE instead when you are an entity or person subject to tax that does not use Form 8879-TE.
Form selector
Use this form or another form?
Filing Form 990-PF, 990-T, 1120-POL, 4720, 5330, or 8868 with payment
Use this form to authorize electronic funds withdrawal for these specific returns.
✓ Confirm the return type listed in Part I matches one of these forms.
Filing Form 4720 or Form 5330 as a contributor/manager
Use this form when an officer or person subject to tax on those returns wants to use a PIN for signing and authorizing payment.
✓ Ensure the entity's EIN is entered in Part II if applicable.
Filing any other return type not listed above (but using a PIN)
This form authorizes the electronic signature/PIN usage for all other returns that require it.
✓ Verify the specific return number matches your filing requirement before proceeding.
Deadline or filing window
Form 8879-TE must be completed and signed before submission of the electronic return. The form covers returns for calendar year 2025 or a fiscal year beginning in 2025 and ending in 20. No specific extension date is stated, but it must precede filing.
Checklist
What you need before filling it out
Part I: Type of Return
The specific return being filed (e.g., Form 990-PF) · Part I
Part I: Applicable Amount
Dollars and cents if filing Form 8038-CP or Form 5330; whole dollars otherwise · Part I
General Consent
Authorization to send return to IRS, receive acknowledgement/delay reason/refund date · General Instructions
Payment Authorization
Agreement for U.S. Treasury Financial Agent to initiate electronic funds withdrawal · Part I (consent paragraph)
Part III: ERO's EFIN/PIN
Six-digit EFIN followed by five-digit PIN · Part III
Before you submit
- 1Check the appropriate box in Part I corresponding to the return being filed.
- 2Enter the applicable amount from the return in Part I, using dollars and cents if filing Form 8038-CP or Form 5330.
- 3Ensure you have selected a personal identification number (PIN) as your signature for the electronic return.
- 4If an officer/person subject to tax, enter their PIN as the signature on the electronically filed return.
- 5Complete Part III by entering the ERO’s six-digit EFIN followed by the five-digit PIN.
- 6Include a date and sign the form before submitting it electronically.
- 7Verify that you have authorized the financial institutions to receive necessary confidential payment information.
How to file this form
- 1Complete Part I of IRS Form 8879-TE by checking the return type box and entering the applicable amount, if required.
- 2Fill in the Name of filer, EIN or SSN, and the Name and title of officer or person subject to tax in the designated fields.
- 3Sign and date the form, ensuring the signature is present before electronic submission.
- 4Complete Part III by entering the ERO’s six-digit EFIN followed by your five-digit PIN.
- 5Submit IRS Form 8879-TE electronically to the IRS or through your intermediate service provider.
Known limitations
- 1The Form 8879-TE does not apply to returns for a fiscal year that begins and ends outside of calendar year 2025, though it is intended for those periods.
- 2If the entity or person subject to tax does not use Form 8879-TE, they must use Form 8453-TE, Tax-Exempt Entity Declaration and Signature for E-file.
- 3When filing a return that has an amount of -0-, the filer must enter -0- on the applicable line in Part I (e.g., if using Line 1a, they enter -0- on Line 1b).
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 20/25, and users should visit www.irs.gov/Form8879TE for the latest information regarding Form 8879-TE.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Mailing address — Not stated in the official source (though an online URL is provided).
- Signature — Confirm you have signed and dated the form before submission.
- PIN — Confirm your five-digit PIN does not consist of all zeros.
- EFIN/PIN — Confirm the ERO's six-digit EFIN is entered correctly in Part III.
Quick Facts
Downloads
After you file
- 1The ERO must retain Form 8879-TE.
- 2The filer must keep a copy of the completed IRS Form 8879-TE for their records.
- 3If filing electronically, the acceptable delivery methods include hand delivery, U.S. mail, private delivery service, email, Internet website, and fax.
- 4For EROs, Form 8879-TE must be retained for 3 years from the return due date or the date the IRS received the return, whichever is later.
Sources
- SRCForm p.1 — The official title of this document is IRS E-file Signature Authorization for a Tax-Exempt Entity.
- SRCInstructions p.2 — Purpose: An officer or person subject to tax wants to use a personal identification number (PIN) to electronically sign an electronic return and authorize funds withdrawal.
- SRCForm p.1 — For calendar year 2025, the form is used for returns where the fiscal year begins and ends in 2025.
- SRCInstructions p.2 — The ERO must retain Form 8879-TE and should not send it to the IRS unless requested.
- SRCForm p.1 — For Part I, if you check a box for a return but the amount is blank, leave the corresponding line in Part I blank (do not enter -0-).
- SRCInstructions p.2 — When filling out 'Name of filer', an ERO must enter the name of the tax-exempt or government entity or person subject to tax.
- SRCForm p.1 — Form 8038-CP and Form 5330 filers are allowed to enter dollars and cents in Part I, while all other forms require whole dollars only.
Common confusion points
Should I enter dollars and cents on every line in Part I?
Only Form 8038-CP and Form 5330 filers may enter dollars and cents; all other forms require whole dollars.
→ Check the return type to confirm if decimal entry is required.
Do I need to fill out both lines (e.g., 1a AND 1b) in Part I?
No, the filer must complete only one line in Part I for the specific return being filed with Form 8879-TE.
→ Check that the box on the appropriate line is checked.
What if the amount on my return was blank when checking the box in Part I?
If the amount was blank, leave the corresponding line in Part I (e.g., 1b) blank; do not enter -0- unless the return itself showed -0-.
→ Verify that you are leaving a true blank space, not typing '-0-'.
Who should fill out 'Name of filer' if I am an entity?
If the filer is a tax-exempt or government entity, the name of the entity must be entered under 'Name of filer'.
→ Check Part II to ensure you are authorizing the ERO correctly.
When do I need to use Form 8879-TE instead of Form 8453-TE?
Use Form 8879-TE when an officer or person subject to tax (or their officer) wants to use a personal PIN to electronically sign the return.
→ Confirm that you are using a PIN for electronic signing/authorization.
What is the difference between 'Name of filer' and 'Name and title of officer'?
If the entity is filing, 'Name of filer' is the entity name; 'Name and title of officer' is the specific authorized person's name and title.
→ Check the instructions on Form 8879-TE to confirm which role you are filling.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453-TE — This is the alternative form required if Form 8879-TE is not used.
Questions about IRS Form 8879-TE
What is IRS Form 8879-TE used for?
This form authorizes someone—either an entity's officer or a person related to the entity—to digitally sign your tax return using their Personal Identification Number (PIN). It confirms that this signature is valid for electronic filing with the IRS. This authorization allows the filer to use their PIN as their official digital signature.
Who must file IRS Form 8879-TE?
A tax-exempt or government entity, a person subject to tax with respect to the entity, and an electronic return originator (ERO) use Form 8879-TE when an officer of the entity or the person subject to tax wants to use a personal identification number (PIN) to electronically sign an electronic return.
What information does IRS Form 8879-TE require?
Part I identifies the filer's details and specifies the Type of Return being filed, along with any applicable amount. Part III requires the ERO’s six-digit EFIN followed by their five-digit PIN for certification and authentication.
When is IRS Form 8879-TE due?
This form is used for filing returns for calendar year 2025 or a fiscal year beginning in 2025 and ending in 20. It must be completed and signed before submission of the electronic return.
Where do I file IRS Form 8879-TE?
The ERO must retain Form 8879-TE; it is not to be sent to the IRS unless specifically requested by the agency. Acceptable delivery methods include hand delivery, U.S. mail, private delivery service, email, Internet website, and fax.
How do I complete IRS Form 8879-TE?
First, the officer or person subject to tax completes Part I by checking the appropriate box and entering the necessary details. Next, they authorize the ERO in Part II to enter their PIN (or choose to enter it themselves). Finally, the filer signs and dates Form 8879-TE and enters the ERO’s EFIN/PIN in Part III.
What happens if IRS Form 8879-TE is filed incorrectly?
If the form is not completed and signed before submission of the electronic return, the authorization for the PIN signature may be invalid when filing with the IRS.
Should I enter dollars and cents on every line in Part I?
Only Form 8038-CP and Form 5330 filers may enter dollars and cents; all other forms require whole dollars. Check the return type to confirm if decimal entry is required.
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