Form 8879-TE

Department of the Treasury 

Internal Revenue Service 

IRS E-file Signature Authorization for a Tax Exempt Entity

For calendar year 2023, or fiscal year beginning , 2023, and ending , 20

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

Go to www.irs.gov/Form8879TE for the latest information.

OMB No. 1545-0047

2023

Name of filer EIN or SSN

Name and title of officer or person subject to tax

Part I Type of Return and Return Information 

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

8038-CP and Form 5330 filers may enter dollars and cents. For all other forms, enter whole dollars only. If you check the box on line 1a, 2a,

3a, 4a, 5a, 6a, 7a, 8a, 9a, or 10a 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, 7b, 8b, 9b, or 10b, 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 V, 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

8a Form 5227 check here . . . b FMV of assets at end of tax year (Form 5227, Item D) . . . . 8b

9a Form 5330 check here . . . b Tax due (Form 5330, Part II, line 19) . . . . . . . . . . 9b

10a Form 8038-CP check here . . b Amount of credit payment requested (Form 8038-CP, Part III, line 22) 10b

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 entity or I am a person subject to tax with respect to (name 

of entity) , (EIN) and that I have examined a copy of the

2023 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 2023 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 entity, I will enter my PIN as my signature on the tax year 2023 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 2023 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 Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 31722T Form 8879-TE (2023)
Form 8879-TE (2023) Page 2

General Instructions

The Taxpayer First Act, P.L. 116-25, 

increased the number and types of taxexempt and government entities required 

to file information and tax returns 

electronically. The forms listed in Part I 

of Form 8453-TE and Form 8879-TE are 

currently available for electronic filing. 

Please see the instructions for each 

specific form for more information about 

electronic filing of that form.

Future Developments

For the latest information about 

developments related to Form 8879-TE 

and its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/Form8879TE.

Purpose of Form

A tax-exempt or government entity, a 

person subject to tax with respect to the 

entity (such as a person filing Form 4720 

or Form 5330 who is a contributor to or 

manager of the entity, and an electronic 

return originator (ERO) use Form 

8879-TE when an officer of the entity or 

the person subject to tax (or an officer of 

the 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, Form 5330, and Form 8868 

with payment, Form 8879-TE is used to 

authorize an electronic funds withdrawal. 

An entity or person subject to tax who 

doesn’t use Form 8879-TE must use 

Form 8453-TE, Tax Exempt Entity 

Declaration and Signature for Electronic 

Filing. For more information, see the 

instructions for Form 8453-TE.

The ERO must retain Form 8879-TE. 

Do not send this form to the IRS.

ERO Responsibilities

The ERO will:

• If using Form 8879-TE to authenticate 

the electronic Form 8038-CP, enter the 

interest payment date from Form 

8038-CP, Part III, line 18, in the period 

ending date at the top of the form;

• Under Name of filer, enter the name of 

the tax-exempt or government entity or 

the person subject to tax who is filing the 

return as indicated in Part I;

• Under EIN or SSN, enter the employer 

identification number (EIN) of the entity 

or person subject to tax (if an entity) or 

the SSN of the person subject to tax (if 

an individual);

• Under Name and title of officer or 

person subject to tax, if the filer is a taxexempt or government entity, enter the 

name of the officer of the entity. If the 

filer is a person subject to tax that is an 

entity, enter the name of the officer of 

the person subject to tax. If the filer is a 

person subject to tax who is an 

individual, do not make an entry. For 

purposes of this form an officer includes 

any person authorized to sign the 

electronic return for the entity in 

accordance with the instructions of such 

return, such as the trustee of a trust;

• Complete Part I by checking the box 

for the type of return being filed and 

using the amount, if any, from the 2023 

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-TE for completion and 

review to the entity 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-TE must be 

completed and signed before 

submission of the electronic 

return.

Responsibilities of Officer or 

Person Subject to Tax

The officer of the entity or the person 

subject to tax (or officer of the person 

subject to tax) has the following 

responsibilities.

• Verify the accuracy of the prepared 

return being filed.

• Verify the type of return being filed in 

Part I.

• In the beginning of Part II, check the 

appropriate box for (a) an officer of the 

entity or (b) the person subject to tax (or 

officer of the person subject to tax). If (b) 

applies, enter the name of the taxexempt entity and its 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 the 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-TE.

• Return the completed Form 8879-TE 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-TE to the IRS 

unless requested to do so. Retain the 

completed Form 8879-TE for 3 years 

from the return due date or the date the 

IRS received the return, whichever is 

later. Form 8879-TE 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-TE upon request to the entity or 

person subject to tax.

• Give a corrected copy of the Form 

8879-TE to the entity or person subject 

to tax if changes are made to the return 

(for example, based on the review of the 

officer or person subject to tax).

• See Pub. 4163, Modernized e-File 

(MeF) Information for Authorized IRS 

e-file Providers for Business Returns.

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.