Form8879-PE

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization

for Form 1065

OMB No. 1545-2042

Name of partnership Employer identification number

Tax Return Information

1

2

3

4

Gross receipts or sales less returns and allowances (Form 1065, line 1c)

Gross profit (Form 1065, line 3)

Ordinary business income (loss) (Form 1065, line 22)

Net rental real estate income (loss) (Form 1065, Schedule K, line 2)

Declaration and Signature Authorization of General Partner or Limited Liability Company Member Manager

Under penalties of perjury, I declare that I am a general partner or limited liability company member manager of the above partnership 

and that I have examined a copy of the partnership’s 2006 electronic return of partnership income and accompanying schedules

and statements and to the best of my knowledge and belief, it is true, correct, and complete. I further declare that the amounts in 

Part I above are the amounts shown on the copy of the partnership’s electronic tax return. I consent to allow my electronic return 

originator (ERO), transmitter, or intermediate service provider to send the partnership’s return to the IRS and to receive from the

IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, and (b) the reason for any delay in processing

the return. I have selected a personal identification number (PIN) as my signature for the partnership’s electronic income tax return.

Part I

Part II

1

2

3

4

General Partner or Limited Liability Company Member Manager’s PIN: check one box only

I authorize to enter my PIN as my signature

on the partnership’s 2006 electronically filed income tax return.

As a general partner or limited liability company member manager of the partnership, I will enter my PIN as my signature 

on the partnership’s 2006 electronically filed 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 2006 electronically filed income tax return for the

partnership indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file 

Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers.

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 instructions. Cat. No. 48314D Form 8879-PE (2006)

Part III

General partner or limited liability company member manager’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 all zeros

For calendar year 2006, or tax year beginning , 2006, ending , 20 .

(Whole dollars only)

5 Other net rental income (loss) (Form 1065, Schedule K, line 3c) 5

Title ©

2006

(Be sure to get a copy of the partnership’s return)
Form 8879-PE (2006) Page 2

Purpose of Form

ERO Responsibilities

General Partner or

Limited Liability Member

Manager Responsibilities

Important Notes for EROs

● Do not send Form 8879-PE to the IRS

unless requested to do so. Retain the

completed Form 8879-PE for 3 years

from the return due date or IRS received

date, whichever is later. Form 8879-PE

can be retained electronically in

accordance with the recordkeeping

guidelines in Rev. Proc. 97-22, which is

on page 9 of Internal Revenue Bulletin

1997-13 at

www.irs.gov/pub/irs-irbs/irb97-13.pdf.

● Enter the general partner or limited

liability company member manager’s PIN

on the input screen only if the general

partner or limited liability company

member manager has authorized you to

do so.

● Provide the general partner or limited

liability company member manager with

a copy of the signed Form 8879-PE

upon request.

● Provide the general partner or limited

liability company member manager with a

corrected copy of the Form 8879-PE if

changes are made to the return (for

example, based on the general partner or

member manager’s review).

● See Pub. 4163, Modernized e-File

(MeF) Information for Authorized IRS

e-file Providers, for more information.

Paperwork Reduction Act Notice. We

ask for the information on this form to

carry out the Internal Revenue laws of

the United States. You are required to

give us the information. We need it to

ensure that you are complying with

these laws and to allow us to figure and

collect the right amount of tax.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB

control number. Books or records

relating to a form or its instructions must

be retained as long as their contents

may become material in the

administration of any Internal Revenue

law. Generally, tax returns and return

information are confidential, as required

by Internal Revenue Code section 6103.

The time needed to complete this

form will vary depending on individual

circumstances. The estimated average

time is:

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form

simpler, we would be happy to hear

from you. You can write to the Internal

Revenue Service, Tax Products

Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution

Ave., NW, IR-6406, Washington, DC

20224. Do not send the form to this

address. Instead, keep it for your

records.

Learning about the law

or the form 12 min.

Preparing the form, copying, 

assembling, and sending

the form to the IRS 15 min.

A general partner or limited liability

company member manager and an

electronic return originator (ERO) use Form

8879-PE when the general partner or

limited liability company member manager

wants to use a personal identification

number (PIN) to electronically sign a

partnership’s electronic income tax return.

A general partner or limited liability

company member manager who does not

use Form 8879-PE must use Form

8453-PE, U.S. Partnership Declaration for

an IRS e-file Return. For more information,

see the instructions for Form 8453-PE.

The ERO will:

● Complete Part I using the amounts (zero

may be entered when appropriate) from

the partnership’s 2006 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

general partner or limited liability

member manager’s PIN;

● Give the general partner or limited liability

company member manager Form 8879-PE

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 partnership

at the top of the form;

You must receive the completed

and signed Form 8879-PE from

the general partner or limited

liability company member

manager before the electronic return is

transmitted (or released for transmission).

The general partner or limited liability

company member manager will:

● Check the appropriate box in Part II to

either authorize the ERO to enter the

general partner or limited liability

company member manager’s PIN or

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-PE

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

private delivery service, or fax.

● Verify the accuracy of the

partnership’s prepared income tax

return;

Recordkeeping 3 hr., 59 min.

CAUTION

The partnership’s return will not be

transmitted to the IRS until the ERO

receives the general partner or limited

liability company member manager’s

signed Form 8879-PE.

Do not file Form 8453-P if you

are using the new electronic

filing system. Instead file Form

8453-PE, U.S. Partnership

Declaration for an IRS e-file Return. See

the Instructions for Form 1065 for more

information.

CAUTION

Do not send this form to the IRS.

The ERO must retain Form 8879-PE.