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Form 8879C: IRS e-file Signature Authorization for Form 1120
IRS Form 8879C is an e-file Signature Authorization for Form 1120, used by a corporate officer and ERO to authorize electronic signing of the corporation's return. For calendar year 2021, it requires reporting total income (Form 1120, line 11).
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IRS Form 8879C - IRS e-file Signature Authorization for Form 1120
IRS Form 8879C is an e-file Signature Authorization for Form 1120, used by a corporate officer and ERO to authorize electronic signing of the corporation's return. For calendar year 2021, it requires reporting total income (Form 1120, line 11).
Risk Radar
Scan points- 1Do not send Form 8879-C to the IRS unless requested; keep it for your records.
- 2Failing to get a copy of the corporation's return before completing Part I.
- 3Not checking the appropriate box in Part II regarding PIN authorization.
- 4Entering an Officer’s PIN that consists of all zeros (00000).
- 5Sending Form 8879-C to the IRS when it should be kept for records.
Plain English
This form allows an officer of a corporation to electronically sign its tax return using a Personal Identification Number (PIN). It grants permission for the electronic return originator (ERO) or transmitter to send the corporate return to the IRS and receive confirmation about it. A corporate officer must complete this form when they wish to use their PIN as their signature.
Submission Date
- Filing date: 2021-11-16 22:14:01
- 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, if applicable, consent to electronic funds withdrawal.
- Do not use this form when the required filing is for a calendar year other than 2021 or a tax year beginning 2021 and ending 20 [Not stated in the official source].
- Check Form 8453-C instead when a corporate officer does not use Form 8879C.
Form selector
Use this form or another form?
Filing for an S Corporation
This form is used to authorize the PIN signature and electronic funds withdrawal consent for the corporation's return.
✓ Check Part II authorization.
Filing for a Partnership Entity
While not explicitly listed, this form covers corporate returns (Form 1120), making it likely applicable if the entity is structured as a corporation filing Form 1120.
✓ Verify on agency site.
Not stated in the official source
When authorizing ERO to enter PIN
This section confirms whether an officer authorizes the Electronic Return Originator (ERO) firm name to enter their PIN or if the officer will enter it in person.
✓ Check box selection.
Deadline or filing window
Form 8879-C applies to the calendar year 2021. The corporate return will only be transmitted to the IRS after the ERO receives the officer’s signed Form 8879-C. There is no specific filing deadline listed other than when the return is due.
Checklist
What you need before filling it out
Total income (Form 1120, line 11)
Amount from Form 1120 · Part I
Amount owed (Form 1120, line 35)
Amount from Form 1120 · Part I
Officer’s PIN
Five-digit number (other than all zeros) · Part II/III
ERO firm name
Name of ERO firm · Part II Authorization Line
Revocation Contact Number
1-888-353-4537 · Part II Declaration
Retention Period (ERO)
3 years from return due date or IRS received date, whichever is later · Form p.2 Note
Before you submit
- 1Verify the form is dated and signed in Part II by a corporate officer.
- 2Confirm that the corporation's name and Employer identification number are correctly listed at the top of Form 8879-C.
- 3Ensure all amounts entered in Part I (Total income, Taxable income, Total tax, Amount owed, Overpayment) are in whole dollars.
- 4Check the appropriate box in Part II to authorize the ERO or indicate the officer will enter the PIN personally.
- 5If authorizing ERO, confirm the ERO firm name is entered on the authorization line in Part II.
- 6Verify that the ERO has completed Part III by entering their six-digit EFIN followed by a five-digit self-selected PIN (not all zeros).
- 7Confirm the form is for calendar year 2021 or a tax year beginning 2021, ending [Not stated in the official source].
How to file this form
- 1Complete Part I by entering the corporation’s name, EIN, and required financial figures (Total income, Taxable income, Total tax, Amount owed, Overpayment) from Form 1120.
- 2In Part II, check the authorization box to specify whether the ERO or officer will provide the PIN, then sign, date, and enter the officer’s title.
- 3Complete Part III by having the ERO enter their six-digit EFIN followed by their five-digit self-selected PIN, certifying this entry is the signature.
- 4Retain a copy of Form 8879C for records; if submitting to an ERO, ensure they receive the completed form before transmitting the electronic return.
Known limitations
- 1The form must be kept for records; it should not be sent to the IRS unless specifically requested.
- 2For calendar year 2021, the form requires information for a tax year beginning on or after January 1, 2021, and ending on December 31, 2021.
- 3A corporate officer who does not use Form 8879-C must use Form 8453-C, U.S. Corporation Income Tax Declaration for an IRS e-file Return.
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.
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Fillable formOpen in Editor->The current edition of IRS Form 8879C is 20/21, and users can visit www.irs.gov/Form8879C for the latest information regarding developments related to this form.
What changed or needs a fresh check
- Edition date — confirm 20/21 is noted on the form.
- Mailing address — confirm the official mailing location is Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 (though note it states 'Do not send to this address').
- Signature — confirm the corporate officer signs in Part II.
- ERO identification — confirm the ERO includes their six-digit EFIN followed by a five-digit PIN in Part III.
Quick Facts
Downloads
After you file
- 1The corporation's return will not be transmitted to the IRS until the ERO receives the officer’s signed Form 8879-C.
- 2The ERO must retain Form 8879-C for 3 years from the return due date or the IRS received date, whichever is later.
- 3If changes are made to the return, the ERO must provide the officer with a corrected copy of Form 8879-C.
- 4The corporation should keep a copy of the completed Form 8879-C for its records.
Sources
- SRCForm 8879-C (2021) is an IRS e-file Signature Authorization for Form 1120. (Forms p.1)
- SRCThe form must be kept for records and should not be sent to the IRS. (Forms p.1, p.2)
- SRCFor calendar year 2021, Part I requires Total income (Form 1120, line 11), Taxable income (Form 1120, line 30), Total tax (Form 1120, line 31), Amount owed (Form 1120, line 35), and Overpayment (Form 1120, line 36). (Forms p.1)
- SRCPart II allows the officer to authorize an ERO firm name or sign in person. (Forms p.1)
- SRCThe ERO must retain Form 8879-C for 3 years from the return due date or IRS received date, whichever is later. (Form p.2)
- SRCIf changes are made to the return, the ERO must provide the officer with a corrected copy of Form 8879-C. (Form p.2)
Common confusion points
Should I mail this form to the IRS after filing?
Confusion
The instructions state not to send it, but you might need to submit supporting paperwork.
→ Check Part I and Part II; if no specific request is noted, keep it for your records.
Do I have to fill out all five financial lines on Form 8879-C?
Confusion
The form lists 5 lines (Total income through Overpayment), but the instructions do not specify which ones are mandatory.
→ Complete all five parts of Part I as they appear on the form.
What is the difference between signing it and authorizing the ERO to sign it?
Confusion
You must check a box in Part II to authorize the ERO, or choose to enter the PIN yourself.
→ If you check the authorization box, verify the ERO's firm name matches your records.
Can I retain this form electronically?
Confusion
The instructions mention retaining it for 3 years, but also electronic retention guidelines exist.
→ Yes; electronic retention must follow Rev. Proc. 97-22.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If changes are made to the return, a corrected copy of Form 8879-C is required.
Questions about IRS Form 8879C
What is IRS Form 8879C used for?
This form allows an officer of a corporation to electronically sign its tax return using a Personal Identification Number (PIN). It grants permission for the electronic return originator (ERO) or transmitter to send the corporate return to the IRS and receive confirmation about it. A corporate officer must complete this form when they wish to use their PIN as their signature.
Who must file IRS Form 8879C?
A corporate officer uses Form 8879C, along with an electronic return originator (ERO), when signing a corporation’s electronic income tax return.
What information does IRS Form 8879C require?
Part I collects the corporation's basic information and key financial figures from its 2021 return, such as Total income (Form 1120, line 11). Part II captures the officer's declaration and authorization details, while Part III provides ERO certification.
When is IRS Form 8879C due?
This form pertains to the calendar year 2021, or a tax year beginning in 2021 and ending after that date. The return will not be transmitted until the ERO receives the officer’s signed Form 8879C.
Where do I file IRS Form 8879C?
The form should not be sent to the IRS unless specifically requested; instead, it is kept for records. If comments are submitted, they can go to www.irs.gov/FormComments or 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
How do I complete IRS Form 8879C?
First, the ERO enters the corporation's name and EIN on the form. Next, the corporate officer verifies the tax return and checks the box authorizing PIN entry or choosing to enter it personally in Part II. Finally, the officer signs, dates, and adds their title in Part II before returning it to the ERO for completion of Part III.
What happens if IRS Form 8879C is filed incorrectly?
Under penalties of perjury, the officer declares that if the amounts in Part I are incorrect, the return is not true, correct, and complete for the corporation.
Confusion — what should I check?
The instructions state not to send it, but you might need to submit supporting paperwork. Check Part I and Part II; if no specific request is noted, keep it for your records.
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