Form 8879-TE

2022

IRS e-file Signature Authorization for a Tax Exempt Entity

Department of the Treasury 

Internal Revenue Service 

For calendar year 2022, or fiscal year beginning , 2022, 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

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

2022 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 2022 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 2022 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 2022 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 (2022)
Form 8879-TE (2022) 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

An entity subject to tax and an electronic 

return originator (ERO) use Form 

8879-TE when the entity 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 

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 (after it 

becomes available), enter the interest 

payment date from Form 8038-CP, Part 

III, line 18, in the period ending date at 

the top of the form;

• Enter the name and employer 

identification number or social security 

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 2022 

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 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 Entity 

Subject to Tax

The entity subject to tax has the 

following responsibilities.

• Verify the accuracy of the entity’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 entity subject to 

tax (and enter the name of the entity 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-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 

subject to tax.

• Give a corrected copy of the Form 

8879-TE if changes are made to the 

return (for example, based on the entity’s 

review) to the entity 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.