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Form 8879S: IRS e-file Signature Authorization for Form 1120-S
IRS Form 8879S is the e-file Signature Authorization for Form 1120-S, used by a corporate officer and ERO to authorize electronic signing of an S corporation's return. For calendar year 2021, Gross receipts or sales less returns and allowances must be reported (Form 1120-S, line 1c).
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IRS Form 8879S - IRS e-file Signature Authorization for Form 1120-S
IRS Form 8879S is the e-file Signature Authorization for Form 1120-S, used by a corporate officer and ERO to authorize electronic signing of an S corporation's return. For calendar year 2021, Gross receipts or sales less returns and allowances must be reported (Form 1120-S, line 1c).
Risk Radar
Scan points- 1Do not use all zeros as your signature on the corporation’s 2021 electronically filed income tax return.
- 2Failing to check the appropriate box in Part II regarding PIN authorization.
- 3Entering all zeros as the Officer’s PIN signature on Part II.
- 4Not ensuring the ERO firm name is entered on the authorization line in Part II (if applicable).
- 5Submitting the form to the IRS when it is not requested for Paperwork Reduction Act purposes.
Plain English
This form allows a corporate officer to use their Personal Identification Number (PIN) to electronically sign the company's S corporation tax return. It also gives permission for the electronic return originator (ERO) to send the return to the IRS and receive confirmations about its processing status. The filing confirms that the information matches the official 2021 electronic income tax return.
Submission Date
- Filing date: 2022-01-03 22:11:14
- 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 wishes to use a personal identification number (PIN) to electronically sign an S corporation’s electronic income tax return, and optionally consent to electronic funds withdrawal.
- Do not use this form when you are submitting it directly to the IRS unless specifically requested to do so for Paperwork Reduction Act purposes.
- Check Form 8453-S instead when a corporate officer does not use Form 8879-S.
Form selector
Use this form or another form?
Filing electronically with PIN authorization
Used to authorize the ERO to enter the officer’s PIN for e-filing.
✓ Check Part II box regarding PIN entry.
When authorizing direct debit payment
This form authorizes the U.S. Treasury/Financial Agent to initiate an electronic funds withdrawal.
✓ Verify authorization language in Part I.
If you are not a corporation (S corp) officer
The purpose is defined for a corporate officer, but this form governs the authorization for Form 1120-S.
✓ Confirm your role matches the filer category.
Not stated in the official source
Deadline or filing window
This form covers the calendar year 2021. The filing is triggered by the need to authorize electronic signing for that specific year. There are no explicit extension dates listed, but the ERO must receive the completed and signed Form 8879-S before the return transmission date.
Checklist
What you need before filling it out
Gross receipts or sales less returns and allowances
Amount from Form 1120-S, line 1c · Part I
Ordinary business income (loss)
Amount from Form 1120-S, line 21 · Part I
Authorization for ERO PIN entry
Check box in Part II · Part II
Payment revocation deadline
No later than 2 business days prior to payment date · Part I (authorization paragraph)
ERO's signature and EFIN/PIN entry
Six-digit EFIN followed by five-digit PIN · Part III
Retain period requirement
3 years from return due date or IRS received date, whichever is later · Form 8879-S (p.2)
Before you submit
- 1Confirm the corporation name and EIN are correctly listed at the top of Form 8879-S.
- 2Verify that Part I amounts match the corresponding lines on the 2021 income tax return (e.g., Gross receipts/sales).
- 3Check the appropriate box in Part II to authorize ERO PIN entry or self-entry.
- 4Ensure the Officer's signature, date, and title are completed in Part II.
- 5Confirm the ERO firm name is entered on the authorization line of Part II (if applicable).
- 6Verify that the officer’s six-digit EFIN followed by five-digit PIN is correctly entered in Part III.
- 7Ensure the ERO's signature and date are completed in Part III.
How to file this form
- 1Complete Part I of Form 8879-S using amounts from the corporation’s 2021 income tax return.
- 2In Part II, check the appropriate box regarding PIN entry and sign, date, and enter your title as the corporate officer.
- 3Enter the ERO firm name on the authorization line in Part II if the ERO is authorized to use the officer’s PIN.
- 4Complete Part III by entering the ERO's signature, date, and confirming the six-digit EFIN followed by five-digit PIN.
- 5Return the completed Form 8879-S to the ERO via hand delivery, U.S. mail, private delivery service, email, Internet website, or fax before transmission.
Known limitations
- 1A corporate officer who does not use Form 8879-S must use Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return.
- 2The form is specifically for calendar year 2021 or a tax year beginning in 2021 and ending in 20 [Not stated in the official source — verify on the agency site].
- 3Do not submit Form 8879-S to the IRS unless requested to do so for Paperwork Reduction Act Notice.
- 4The ERO must receive the completed and signed Form 8879-S from the officer before the electronic return is transmitted (or released for transmission).
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 is 20/21, and readers can find the latest information regarding Form 8879-S developments at www.irs.gov/Form8879S.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/21.
- OMB Number — confirm it is 1545-0123.
- Mailing address (for inquiries) — confirm the destination is 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
- Signature requirement — ensure both Officer and ERO signatures are present on their respective sections.
- PIN requirement — verify that the officer's PIN entered in Part III is five digits other than all zeros.
Quick Facts
Downloads
After you file
- 1The ERO must retain a copy of the completed Form 8879-S for 3 years from the return due date or IRS received date, whichever is later.
- 2If changes are made to the return after signing, the ERO must provide the officer with a corrected copy of Form 8879-S.
- 3The corporation's return will not be transmitted to the IRS until the ERO receives the officer’s signed Form 8879-S.
- 4If an ERO enters the corporate officer’s PIN, they must provide the officer with a copy of the signed Form 8879-S upon request.
Sources
- SRCForm 8879-S (2021) is titled IRS e-file Signature Authorization for Form 1120-S on Page 1.
- SRCThe ERO must obtain and retain completed Form 8879-S according to the instructions on Page 1.
- SRCFor calendar year 2021, Gross receipts or sales less returns and allowances (Form 1120-S, line 1c) is reported in Part I on Page 1.
- SRCThe ERO must enter the firm name (not individual name) on the authorization line in Part II if authorized to use the officer’s PIN on Page 2.
- SRCThe corporate officer must verify the accuracy of the corporation’s income tax return, which is a responsibility listed on Page 2.
- SRCThe ERO must receive the completed and signed Form 8879-S before transmitting the electronic return, as stated in the caution box on Page 2.
Common confusion points
Should I send this form to the IRS?
The source states not to submit it unless requested for Paperwork Reduction Act Notice.
→ Check the instructions or your filing requirements.
Who must complete and sign Part II of Form 8879-S?
The corporate officer must sign, date, and enter their title in Part II.
→ Confirm the signature block on Page 1.
When does the ERO need to receive this form?
The ERO must receive the completed and signed Form 8879-S before transmitting or releasing the electronic return.
→ Check the caution box on Page 2.
What if I don't use this form?
A corporate officer who doesn’t use Form 8879-S must use Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return.
→ Verify the required form based on your signing method.
Where do I find updates about this form?
Go to www.irs.gov/Form8879S for the latest information regarding developments and instructions.
→ Check the header of Page 1 or the main body text.
Does the ERO put their name on Part II?
The ERO must enter the firm name (not the individual preparing the return) if they are authorized to use the officer’s PIN.
→ Review the specific instruction for Part II completion.
Workflow map
Related forms and next steps
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Current
After
Often used with
⚠ If something goes wrong
- If changes are made to the return, a corrected copy of Form 8879-S is provided.
Questions about IRS Form 8879S
What is IRS Form 8879S used for?
This form allows a corporate officer to use their Personal Identification Number (PIN) to electronically sign the company's S corporation tax return. It also gives permission for the electronic return originator (ERO) to send the return to the IRS and receive confirmations about its processing status. The filing confirms that the information matches the official 2021 electronic income tax return.
Who must file IRS Form 8879S?
A corporate officer uses Form 8879-S when they want to use a personal identification number (PIN) to electronically sign an S corporation’s electronic income tax return and consent to electronic funds withdrawal. The ERO is also involved in the process.
What information does IRS Form 8879S require?
Part I collects key financial data from the corporation's 2021 return, such as Gross receipts or sales less returns and allowances (Form 1120-S, line 1c). Part II contains the officer’s declaration and authorization, while Part III provides the ERO’s certification details.
When is IRS Form 8879S due?
The form pertains to the calendar year 2021, or a tax year beginning on an unspecified date in 2021 and ending on an unspecified date. The corporation's return won’t be transmitted to the IRS until the ERO receives the officer’s signed Form 8879-S.
Where do I file IRS Form 8879S?
The form should not be submitted directly to the IRS unless specifically requested for Paperwork Reduction Act purposes. The ERO must retain this completed Form 8879-S.
How do I complete IRS Form 8879S?
First, the corporate officer must verify the accuracy of the 2021 income tax return and complete Part I using the necessary amounts. Next, the officer checks the box in Part II authorizing PIN entry (or choosing to enter it personally) and signs/dates this section. Finally, the ERO completes Part III with their EFIN/PIN before transmitting the return.
What happens if IRS Form 8879S is filed incorrectly?
If the officer does not sign, date, and enter their title in Part II, the corporation’s return will not be transmitted to the IRS until the ERO receives the signed form. Furthermore, completing it incorrectly may lead to issues with electronic funds withdrawal authorization.
Should I send this form to the IRS?
The source states not to submit it unless requested for Paperwork Reduction Act Notice. Check the instructions or your filing requirements.
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