Form 8879-C

Department of the Treasury 

Internal Revenue Service 

IRS e-file Signature Authorization for Form 1120

For calendar year 2014, or tax year beginning , 2014, ending , 20

▶ Do not send to the IRS. Keep for your records.

▶ Information about Form 8879-C and its instructions is at www.irs.gov/form8879c.

OMB No. 1545-0123

2014

Name of corporation Employer identification number 

Part I Tax Return Information (Whole dollars only) 

1 Total income (Form 1120, line 11) . . . . . . . . . . . . . . . . . . . . . . . 1 

2 Taxable income (Form 1120, line 30) . . . . . . . . . . . . . . . . . . . . . . 2 

3 Total tax (Form 1120, line 31) . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Amount owed (Form 1120, line 34) . . . . . . . . . . . . . . . . . . . . . . 4 

5 Overpayment (Form 1120, line 35) . . . . . . . . . . . . . . . . . . . . . . . 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 

2014 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 

do not enter all zeros 

as my signature 

on the corporation’s 2014 electronically filed income tax return. 

As an officer of the corporation, I will enter my PIN as my signature on the corporation’s 2014 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. 

do not enter all zeros 

I certify that the above numeric entry is my PIN, which is my signature on the 2014 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 

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 (2014) 
Form 8879-C (2014) Page 2 

Future Developments

For the latest information about 

developments related to Form 8879-C 

and its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/form8879c.

Purpose of Form 

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. 

ERO Responsibilities 

The ERO will: 

• Enter the name and employer 

identification number of the corporation 

at the top of the form; 

• Complete Part I using the amounts 

(zeros may be entered when appropriate) 

from the corporation’s 2014 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. 

▲!

CAUTION

You must receive the 

completed and signed Form 

8879-C from the officer 

before the electronic return is 

transmitted (or released for transmission). 

Officer Responsibilities 

The corporate officer will: 

• 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 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 digits 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. 

The corporation’s return will not be 

transmitted to the IRS until the ERO 

receives the officer’s signed Form 

8879-C.

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. Form 8879-C 

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-C upon request.

• Provide the officer with a corrected 

copy of 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 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: 

Recordkeeping . . . . 4 hr., 4 min. 

Learning about the law 

or the form . . . . . . 28 min. 

Preparing the form. . 1 hr., 44 min. 

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 send your comments 

to: Internal Revenue Service, Tax Forms 

and Publications Division, 1111 

Constitution Ave. NW, IR-6526, 

Washington, DC 20224. Do not send the 

form to this address. Instead, keep it for 

your records.