Form 8879-C

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization 

for Form 1120

OMB No. 1545-1864

Name of corporation Employer identification number

Tax Return Information

1

2

3

4

Total income (Form 1120, line 11) 

Taxable income (Form 1120, line 30) 

Total tax (Form 1120, line 31) 

Amount owed (Form 1120, line 34) 

Declaration and Signature Authorization of Officer (Be sure to get a copy of the corporation’s return)

Under penalties of perjury, I declare that I am an officer of the above corporation and that I have examined a copy of the corporation’s 

2006 electronic income tax return 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 corporation’s 

electronic income tax return. I consent to allow my electronic return originator (ERO), transmitter, or intermediate service provider

to send the corporation’s return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection

of the transmission, (b) an indication of any refund offset, (c) the reason for any delay in processing the return or refund, and 

(d) 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 

corporation’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 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 corporation’s electronic income tax return and, if applicable, the corporation’s consent to electronic

funds withdrawal.

Part I

Part II

1

2

3

4

Officer’s PIN: check one box only

I authorize to enter my PIN as my signature

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

As an officer of the corporation, I will enter my PIN as my signature on the corporation’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 corporation 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. 36359A Form 8879-C (2006)

Part III

Officer’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

(Whole dollars only)

5 Overpayment (Form 1120, line 35) 5

Title ©

For calendar year 2006, or tax year beginning ,2006, ending ,20 . 2006
Form 8879-C (2006) Page 2

Purpose of Form

ERO Responsibilities

Officer Responsibilities

Important Notes for EROs

● Do not send Form 8879-C to the IRS

unless requested to do so. Retain the

completed Form 8879-C for 3 years

from the return due date or IRS received

date, whichever is later.

● Enter the corporate officer’s PIN on

the input screen only if the corporate

officer has authorized you to do so.

● Provide the officer with a copy of the

signed Form 8879-C upon request.

● Provide the officer with a corrected

copy of the Form 8879-C if changes are

made to the return (for example, based

on the officer’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 28 min.

Preparing the form 1 hr., 29 min.

A corporate officer and an electronic

return originator (ERO) use Form 8879-C

when the corporate officer wants to use

a personal identification number (PIN) to

electronically sign a corporation’s

electronic income tax return and, if

applicable, consent to electronic funds

withdrawal. A corporate officer who

does not use Form 8879-C must use

Form 8453-C, U.S. Corporation Income

Tax Declaration for an IRS e-file Return.

For more information, see the

instructions for Form 8453-C.

Do not send this form to the IRS.

The ERO must retain Form 8879-C.

The ERO will:

● Complete Part I using the amounts

(zeros may be entered when appropriate)

from the corporation’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

officer’s PIN;

● Give the officer Form 8879-C 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 corporation

at the top of the form;

You must receive the

completed and signed Form

8879-C from the officer

before the electronic return is

transmitted (or released for transmission).

The corporate officer will:

● Check the appropriate box in Part II to

either authorize the ERO to enter the

officer’s PIN or to 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-C to

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

private delivery service, or fax.

● Verify the accuracy of the

corporation’s income tax return;

Recordkeeping 4 hr., 18 min.

The corporation’s return will not be

transmitted to the IRS until the ERO

receives the officer’s signed Form

8879-C.

CAUTION