Form 8879-B

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization

for Form 1065-B

OMB No. 1545-2043

Name of partnership Employer identification number

Tax Return Information

1

2

3

4

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

Gross profit (Form 1065-B, line 3)

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

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

Declaration and Signature Authorization of General Partner or Limited Liability Company Member Manager

Under penalties of perjury, I declare that I am a general partner or limited liability company member manager of the above partnership 

and that I have examined a copy of the partnership’s 2008 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) 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 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.

Part I

Part II

1

2

3

4

General partner’s or limited liability company member manager’s PIN: check one box only

I authorize to enter my PIN as my signature

on the partnership’s 2008 electronically filed income tax return.

As a general partner or limited liability company member manager, I will enter my PIN as my signature on the partnership’s 

2008 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 2008 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 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. 48213R Form 8879-B (2008)

Part III

General partner’s or limited liability company member manager’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

For calendar year 2008, or tax year beginning , 2008, ending , 20 .

(Whole dollars only)

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

Title ©

2008
Form 8879-B (2008) Page 2

Purpose of Form

ERO Responsibilities

General Partner or LLC Member

Manager Responsibilities

Important Notes for EROs

● Do not 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 general partner’s or LLC

member manager’s PIN on the input

screen only if the general partner or LLC

member manager has authorized you to

do so.

● Provide the general partner or LLC

member manager with a copy of the

signed Form 8879-B upon request.

● Provide the general partner or LLC

member manager with a corrected copy

of the Form 8879-B if changes are made

to the return (for example, based on the

general partner’s or LLC member

manager’s review).

● See Pub. 4163, Modernized e-File

(MeF) Information for Authorized IRS

e-file Providers for Business Returns, 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-6526, Washington, DC

20224. Do not send the form to this

address. Instead, keep it for your

records.

Learning about the law

or the form 12 min.

Preparing the form 16 min.

A general partner or a limited liability

company member manager (LLC

member manager) and an electronic

return originator (ERO) use Form 8879-B

when the general partner or LLC

member manager 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 general

partner or LLC member manager who

does not use a PIN to electronically sign

Form 1065-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.

Do not send this form to the IRS.

The ERO must retain Form 8879-B.

● Complete Part I using the amounts

(zero may be entered when appropriate)

from the partnership’s 2008 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

general partner’s or LLC member

manager’s PIN;

● After completing the form as required

above, give the general partner or LLC

member manager Form 8879-B 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 partnership

at the top of the form;

You must receive the

completed and signed

Form 8879-B from the

general partner or LLC

member manager before the electronic

return is transmitted (or released for

transmission).

● Check the appropriate box in Part II to

either authorize the ERO to enter the 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 numbers 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 by hand delivery, U.S. mail,

private delivery service, or fax.

● Verify the accuracy of the

partnership’s prepared income tax

return;

Recordkeeping 3 hr., 49 min.

CAUTION

The partnership’s return will not be

transmitted to the IRS until the ERO

receives the general partner’s or LLC

member manager’s signed Form 8879-B.

The ERO will:

The General Partner or LLC Member

Manager will: