Form 8879-EO

Department of the Treasury 

Internal Revenue Service 

IRS e-file Signature Authorization for an Exempt Organization

For calendar year 2020, or fiscal year beginning , 2020, and ending , 20

▶ Do not send to the IRS. Keep for your records. 

▶ Go to www.irs.gov/Form8879EO for the latest information. 

OMB No. 1545-0047

2020

Name of exempt organization or person subject to tax Taxpayer identification number

Name and title of officer or person subject to tax

Part I Type of Return and Return Information (Whole Dollars Only)

Check the box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you 

check the box on line 1a, 2a, 3a, 4a, 5a, 6a, or 7a below, and the amount on that line for the return being filed with this form was 

blank, then leave line 1b, 2b, 3b, 4b, 5b, 6b, or 7b, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the 

return, then enter -0- on the applicable line below. Do not complete more than one line in Part I.

1a Form 990 check here ▶ b Total revenue, if any (Form 990, Part VIII, column (A), line 12) . . . 1b

2a Form 990-EZ check here ▶ b Total revenue, if any (Form 990-EZ, line 9) . . . . . . . . . 2b

3a Form 1120-POL check here ▶ b Total tax (Form 1120-POL, line 22) . . . . . . . . . . 3b

4a Form 990-PF check here ▶ b Tax based on investment income (Form 990-PF, Part VI, line 5) . . 4b

5a Form 8868 check here ▶ b Balance due (Form 8868, line 3c) . . . . . . . . . . . . 5b

6a Form 990-T check here ▶ b Total tax (Form 990-T, Part III, line 4) . . . . . . . . . . . 6b

7a Form 4720 check here ▶ b Total tax (Form 4720, Part III, line 1) . . . . . . . . . . . 7b

Part II Declaration and Signature Authorization of Officer or Person Subject to Tax

Under penalties of perjury, I declare that I am an officer of the above organization or I am a person subject to tax with respect to

(name of organization) , (EIN) and that I have examined a copy

of the 2020 electronic return and accompanying schedules and statements, and, to the best of my knowledge and belief, they are 

true, correct, and complete. I further declare that the amount in Part I above is the amount shown on the copy of the electronic return. 

I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) to send the return to the IRS and 

to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay in 

processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial 

Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation 

software for payment of the federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke 

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

(settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive 

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

identification number (PIN) as my signature for the electronic return and, if applicable, the consent to electronic funds withdrawal.

PIN: check one box only

I authorize 

ERO firm name

to enter my PIN 

Enter five numbers, but 

do not enter all zeros

as my signature

on the tax year 2020 electronically filed return. If I have indicated within this return that a copy of the return is being filed with a 

state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my 

PIN on the return’s disclosure consent screen.

As an officer or person subject to tax with respect to the organization, I will enter my PIN as my signature on the tax year 2020 

electronically filed return. If I have indicated within this return that a copy of the return is being filed with a state agency(ies) 

regulating charities as part of the IRS Fed/State program, I will enter my PIN on the return’s disclosure consent screen.

Signature of officer or person subject to tax ▶ Date ▶

Part III Certification and Authentication

ERO’s EFIN/PIN. Enter your six-digit electronic filing identification

number (EFIN) followed by your five-digit self-selected PIN.

Do not enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the 2020 electronically filed return indicated above. I confirm 

that I am submitting this return in accordance with the requirements of Pub. 4163, Modernized e-File (MeF) Information for Authorized 

IRS e-file Providers for Business Returns.

ERO’s signature ▶ Date ▶

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 back of form. Cat. No. 37189W Form 8879-EO (2020)
Form 8879-EO (2020) Page 2

Future Developments

For the latest information about 

developments related to Form 8879-EO 

and its instructions, such as legislation 

enacted after they were published, go to

www.irs.gov/Form8879EO.

Purpose of Form

An organization officer or person subject 

to tax and an electronic return originator 

(ERO) use Form 8879-EO when the 

organization officer or person subject to 

tax wants to use a personal identification 

number (PIN) to electronically sign an 

electronic return and, if applicable, 

authorize an electronic funds withdrawal. 

In the case of Form 990-PF, Form 990-T, 

Form 1120-POL, Form 4720, and Form 

8868 with payment, Form 8879-EO is 

used to authorize an electronic funds 

withdrawal. An organization officer or 

person subject to tax who doesn’t use 

Form 8879-EO must use Form 8453-EO, 

Exempt Organization Declaration and 

Signature for Electronic Filing. For more 

information, see the instructions for 

Form 8453-EO.

The ERO must retain Form 8879-EO. 

Do not send this form to the IRS.

ERO Responsibilities

The ERO will:

• Enter the name and taxpayer 

identification number at the top of the 

form;

• Complete Part I by checking the box 

for the type of return being filed and 

using the amount, if any, from the 2020 

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 Form 8879-EO for completion and 

review to the officer or person subject to 

tax. The acceptable delivery methods 

include hand delivery, U.S. mail, private 

delivery service, email, Internet website, 

and fax; and

• Complete Part III by entering the ERO’s 

EFIN/PIN and include a signature and 

date.

▲!

CAUTION

Form 8879-EO must be 

completed and signed before 

submission of the electronic 

return.

Responsibilities of Officer or 

Person Subject to Tax

The officer or person subject to tax has 

the following responsibilities.

• Verify the accuracy of the 

organization’s prepared return.

• Verify the type of return being filed in 

Part I.

• In the beginning of Part II, check the 

appropriate box for an officer or person 

subject to tax (and enter the name of the 

organization and employer identification 

number (EIN)).

• Check the appropriate box in Part II to 

either authorize the ERO to enter the PIN 

or to choose to enter it in person.

• Indicate or verify his or her 

self-selected PIN when authorizing the 

ERO to enter it (the PIN must be five 

numbers other than all zeros).

• Sign and date Form 8879-EO.

• Return the completed Form 8879-EO 

to the ERO. The acceptable delivery 

methods include hand delivery, U.S. 

mail, private delivery service, email, 

Internet website, and fax.

Important Notes for EROs

• Do not send Form 8879-EO to the IRS 

unless requested to do so. Retain the 

completed Form 8879-EO for 3 years 

from the return due date or the date the 

IRS received the return, whichever is 

later. Form 8879-EO 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 PIN on the input screen only 

if you’re authorized to do so.

• Give a copy of the signed Form 8879-

EO upon request to the officer or person 

subject to tax.

• Give a corrected copy of the Form 

8879-EO if changes are made to the 

return (for example, based on the 

officer’s review) to the officer or person 

subject to tax.

• See Pub. 4163, Modernized e-File 

(MeF) Information for Authorized IRS 

e-file Providers for Business Returns.

Privacy Act and 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 section 6103. However, certain 

returns and return information of tax 

exempt organizations and trusts are 

subject to public disclosure and 

inspection, as provided by section 6104.

The time needed to complete and file 

this form will vary depending on 

individual circumstances. The estimated 

burden for tax exempt organizations 

filing this form is approved under OMB 

control number 1545-0047 and is 

included in the estimates shown in the 

instructions for their information return.