Form 8879-S

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization

for Form 1120S

O

Name of corporation Employer identification n

Tax Return Information

1

2

3

4

Gross receipts or sales less returns and allowances (Form 1120S, line 1c)

Gross profit (Form 1120S, line 3)

Ordinary business income (loss) (Form 1120S, line 21)

Net rental real estate income (loss) (Form 1120S, Schedule K, line 2)

Declaration and Signature Authorization of Officer (Be sure to get a copy of the corpo

Under penalties of perjury, I declare that I am an officer of the above corporation and that I have examined a copy o

2004 electronic income tax return and accompanying schedules and statements and to the best of my knowled

true, correct, and complete. I further declare that the amounts in Part I above are the amounts shown on the copy o

electronic income tax return. I consent to allow my electronic return originator (ERO), transmitter, or intermediat

to send the corporation’s return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or re

of the transmission, (b) an indication of any refund offset, (c) the reason for any delay in processing the retu

(d) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to ini

funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software f

corporation’s Federal taxes owed on this return, and the financial institution to debit the entry to this account. To 

I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the pa

date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to re

information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal ide

(PIN) as my signature for the corporation’s electronic income tax return and, if applicable, the corporation’s co

funds withdrawal.

Part I

Part II

1

2

3

4

Officer’s PIN: check one box only

I authorize to enter my PIN 

on the corporation’s 2004 electronically filed income tax return.

As an officer of the corporation, I will enter my PIN as my signature on the corporation’s 2004 electr

income tax return.

Certification and Authentication

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.

I certify that the above numeric entry is my PIN, which is my signature on the 2004 electronically filed income ta

the corporation indicated above. I confirm that I am submitting this return in accordance with the requirements of 

IRS e-file Application and Participation, and Pub. 4163, Modernized e-File Information for Authorized IRS e-file P

Forms 1120/1120S.

ERO Must Retain This Form — See Instructions

Do Not Submit This Form to the IRS Unless Requested To Do So

For Paperwork Reduction Act Notice, see page 2. Cat. No. 37252K F

Part III

Officer’s signature  Date 

ERO’s signature  Date 

ERO firm name

 See instructions. Do not send to the IRS. Keep for your records.

do not enter all zeros

do not enter 

For calendar year 2004, or tax year beginning ,2004, ending ,20 .

(Whole dollars only)

5 Income (loss) reconciliation (Form 1120S, Schedule K, line 17e) 5

Title 
Form 8879-S (2004) 

Purpose of Form

ERO Responsibilities

Officer Responsibilities

Important Notes for EROs

● Do not send Form 8879-S to the IRS

unless requested to do so. Retain the

completed Form 8879-S for 3 years from

the return due date or IRS received date,

whichever is later.

● Enter the corporate officer’s PIN on

the input screen only if the corporate

officer has authorized you to do so.

● Provide the officer with a copy of the

signed Form 8879-S upon request.

● Provide the officer with a corrected

copy of the Form 8879-S if changes are

made to the return (for example, based

on the officer’s review).

● See Pub. 4163, Modernized e-File

Information for Authorized IRS e-file

Providers of Forms 1120/1120S, for

more information.

Paperwork Reduction 

ask for the information 

carry out the Internal R

the United States. You 

give us the information

ensure that you are com

these laws and to allow 

collect the right amoun

You are not required 

information requested o

subject to the Paperwo

unless the form display

control number. Books 

relating to a form or its 

be retained as long as 

may become material i

administration of any In

law. Generally, tax retu

information are confide

by Internal Revenue Co

The time needed to c

this form will vary depe

individual circumstance

average time is:

If you have comment

accuracy of these time 

suggestions for making 

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Revenue Service, Tax P

Coordinating Committe

SE:W:CAR:MP:T:T:SP, 

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20224. Do not send the 

address. Instead, keep 

records.

Learning about the law

or the form 

Preparing the form 

A corporate officer and an electronic

return originator (ERO) use Form 8879-S

when the corporate officer wants to use

a personal identification number (PIN) to

electronically sign an S corporation’s

electronic income tax return and, if

applicable, consent to electronic funds

withdrawal. A 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. For more information, see the

instructions for Form 8453-S.

Do not send this form to the IRS.

The ERO must retain Form 8879-S.

The ERO will:

● Complete Part I using the amounts

(zero may be entered when appropriate)

from the corporation’s income tax return,

● Enter on the authorization line in

Part II the ERO firm name (not the name

of the individual preparing the return) if

the ERO is authorized to enter the

officer’s PIN,

● Give the officer Form 8879-S for

completion and review—this can be

done by hand delivery, U.S. mail, private

delivery service, email, or Internet

website, and

● Complete Part III, including a signature

and date.

● Enter the name and employer

identification number of the corporation

at the top of the form,

You must receive the

completed and signed

Form 8879-S from the officer

before the electronic return

is transmitted (or released for

transmission).

The corporate officer will:

● Check the appropriate box in Part II to

either authorize the ERO to enter the

officer’s PIN or to choose to enter it in

person,

● Indicate or verify his or her PIN when

authorizing the ERO to enter it (the PIN

must be five numbers other than all

zeros),

● Sign, date, and enter his or her title in

Part II, and

● Return the completed Form 8879-S to

the ERO by hand delivery, U.S. mail,

private delivery service, or fax.

● Verify the accuracy of the

corporation’s prepared income tax

return,

Recordkeeping 

CAUTION

The corporation’s return will not be

transmitted to the IRS until the ERO

receives the officer’s signed Form

8879-S.