Form 8879-S

Department of the Treasury 

Internal Revenue Service

IRS e-file Signature Authorization for Form 1120-S

▶ ERO must obtain and retain completed Form 8879-S.

▶ Go to www.irs.gov/Form8879S for the latest information.

For calendar year 2019, or tax year beginning , 2019, and ending , 20 .

OMB No. 1545-0123

2019

Name of corporation Employer identification number

Part I Tax Return Information (Whole dollars only)

1 Gross receipts or sales less returns and allowances (Form 1120-S, line 1c) . . . . . . . . . 1

2 Gross profit (Form 1120-S, line 3) . . . . . . . . . . . . . . . . . . . . . . . 2

3 Ordinary business income (loss) (Form 1120-S, line 21) . . . . . . . . . . . . . . . . 3

4 Net rental real estate income (loss) (Form 1120-S, Schedule K, line 2) . . . . . . . . . . . 4

5 Income (loss) reconciliation (Form 1120-S, Schedule K, line 18) . . . . . . . . . . . . . 5

Part II 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 

2019 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) 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 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.

Officer’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 corporation’s 2019 electronically filed income tax return.

As an officer of the corporation, I will enter my PIN as my signature on the corporation’s 2019 electronically filed income tax 

return.

Officer’s signature ▶ Date ▶ Title ▶

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 2019 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 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. 37252K Form 8879-S (2019)
Form 8879-S (2019) Page 2

Future Developments

For the latest information about 

developments related to Form 8879-S 

and its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/Form8879S.

Purpose of Form

A corporate officer and an electronic 

return originator (ERO) use Form 8879-S 

when the corporate officer wants to use 

a personal identification number (PIN) to 

electronically sign an S corporation’s 

electronic income tax return and, if 

applicable, consent to electronic funds 

withdrawal. A corporate officer who 

doesn’t use Form 8879-S must use Form 

8453-S, U.S. S Corporation Income Tax 

Declaration for an IRS e-file Return. For 

more information, see the instructions for 

Form 8453-S.

Don’t send this form to the IRS. The 

ERO must retain Form 8879-S.

ERO Responsibilities

The ERO must:

• Enter the name and employer 

identification number of the corporation 

at the top of the form;

• Complete Part I using the amounts 

(zero may be entered when appropriate) 

from the corporation’s 2019 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-S for 

completion and review by hand delivery, 

U.S. mail, private delivery service, email, 

Internet website, or fax; and

• Complete Part III, including a signature 

and date.

▲!

CAUTION

The ERO must receive the 

completed and signed Form 

8879-S from the officer before 

the electronic return is 

transmitted (or released for transmission).

Officer Responsibilities

The corporate officer must:

• Verify the accuracy of the corporation’s 

income tax return;

• Check the appropriate box in Part II to 

either authorize the ERO to enter the 

officer’s PIN or 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 digits other than all zeros);

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

Part II; and

• Return the completed Form 8879-S to 

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

private delivery service, email, Internet 

website, or fax.

The corporation’s return won’t be 

transmitted to the IRS until the ERO 

receives the officer’s signed Form 

8879-S.

Important Notes for EROs

• Don’t send Form 8879-S to the IRS 

unless requested to do so. Retain the 

completed Form 8879-S for 3 years from 

the return due date or IRS received date, 

whichever is later. Form 8879-S 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 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-S upon request.

• Provide the officer with a corrected 

copy of the Form 8879-S if changes are 

made to the return (for example, based 

on the officer’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.