Form 8879-B

Department of the Treasury 

Internal Revenue Service 

IRS e-file Signature Authorization for Form 1065-B

▶ Return completed Form 8879-B to your ERO. (Don’t send to IRS.) 

▶ Go to www.irs.gov/Form8879B for the latest information.

For calendar year 2017, or tax year beginning , 2017, and ending , 20 .

OMB No. 1545-0123

2017

Name of partnership Employer identification number

Part I Tax Return Information (Whole dollars only)

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

2 Gross profit (Form 1065-B, line 3) . . . . . . . . . . . . . . . . . . . . . . . 2

3 Taxable income (loss) from passive loss limitation activities (Form 1065-B, line 25) . . . . . . . 3

4 Taxable income (loss) from other activities (Form 1065-B, Schedule K, line 2) . . . . . . . . . 4

5 Qualified dividends from other activities (Form 1065-B, Schedule K, line 3) . . . . . . . . . . 5

Part II Declaration and Signature Authorization of Partner or Member

Under penalties of perjury, I declare that I am a partner or member of the above partnership and that I have examined a copy of the 

partnership’s 2017 electronic income tax 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 amounts in Part I above are the amounts shown on the copy of 

the partnership’s electronic income 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, (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 partnership’s 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 before 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 

partnership’s electronic income tax return and, if applicable, the partnership’s consent to electronic funds withdrawal.

Partner’s or Member’s PIN: check one box only

I authorize 

ERO firm name

to enter my PIN 

Don’t enter all zeros

as my signature

on the partnership’s 2017 electronically filed income tax return.

As a partner or member, I will enter my PIN as my signature on the partnership’s 2017 electronically filed income tax return.

Partner’s or member’s signature ▶

Title ▶ Date ▶

Part III Certification and Authentication

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

Don’t enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the 2017 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 for Business Returns.

ERO’s signature ▶ Date ▶

ERO Must Retain This Form — See Instructions 

Don’t Submit This Form to the IRS Unless Requested To Do So

For Paperwork Reduction Act Notice, see instructions. Cat. No. 48213R Form 8879-B (2017) 
Form 8879-B (2017) Page 2 

Future Developments

For the latest information about 

developments related to Form 8879-B 

and its instructions, such as legislation 

enacted after they were published, go 

to www.irs.gov/Form8879B.

Purpose of Form

A partner or a limited liability company 

member and an electronic return 

originator (ERO) use Form 8879-B when 

the partner or member wants to use a 

personal identification number (PIN) to 

electronically sign an electing large 

partnership’s electronic income tax 

return and, if applicable, consent to 

electronic funds withdrawal. A partner or 

member who doesn’t use Form 8879-B 

must use Form 8453-B, U.S. Electing 

Large Partnership Declaration for an IRS 

e-file Return. For more information, see 

the instructions for Form 8453-B.

Don’t send this form to the IRS. The 

ERO must retain Form 8879-B.

ERO Responsibilities

The ERO will:

• Enter the name and employer 

identification number of the partnership 

at the top of the form;

• Complete Part I using the amounts 

(zero may be entered when appropriate) 

from the partnership’s 2017 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 partner’s 

or member’s PIN;

• Give the partner or member Form 

8879-B for completion and review 

(acceptable delivery methods include 

hand delivery, U.S. mail, private delivery 

service, email, Internet website, and fax); 

and

• Complete Part III, including a signature 

and date.

▲!

CAUTION

You must receive the 

completed and signed Form 

8879-B from the partner or 

member before the electronic 

return is transmitted (or released for 

transmission).

Partner or Member 

Responsibilities

The partner or member will:

• Verify the accuracy of the partnership’s 

income tax return;

• Check the appropriate box in Part II to 

either authorize the ERO to enter the 

partner or member’s PIN or choose to 

enter it in person;

• Indicate or verify the PIN when 

authorizing the ERO to enter it (the PIN 

must be five digits other than all zeros);

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

Part II; and

• Return the completed Form 8879-B to 

the ERO. The acceptable delivery 

methods include hand delivery, U.S. 

mail, private delivery service, email, 

Internet website, and fax.

The partnership’s return won’t be 

transmitted to the IRS until the ERO 

receives the partner’s or member’s 

signed Form 8879-B.

Important Notes for EROs

• Don’t send Form 8879-B to the IRS 

unless requested to do so. Retain the 

completed Form 8879-B for 3 years from 

the return due date or IRS received date, 

whichever is later. Form 8879-B 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 partner’s or member’s PIN on 

the input screen only if the partner or 

member has authorized you to do so.

• Provide the partner or member with a 

copy of the signed Form 8879-B upon 

request.

• Provide the partner or member with a 

corrected copy of the Form 8879-B if 

changes are made to the return (for 

example, based on the partner’s or 

member’s review).

• See Pub. 4163 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 aren’t 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 and file 

this form will vary depending on 

individual circumstances. The estimated 

burden for business taxpayers filing this 

form is approved under OMB control 

number 1545-0123 and is included in the 

estimates shown in the instructions for 

their business income tax return.

Comments. You can send us comments 

from www.irs.gov/FormComments. Or 

you can write to the Internal Revenue 

Service, Tax Forms and Publications 

Division, 1111 Constitution Ave. NW, 

IR-6526, Washington, DC 20224. Don’t 

send the form to this office.