Form 8879-B

Department of the Treasury 

Internal Revenue Service 

IRS e-file Signature Authorization for Form 1065-B

▶ Don’t send to the IRS. Keep for your records.

▶ Information about Form 8879-B and its instructions is at www.irs.gov/form8879b.

For calendar year 2016, or tax year beginning , 2016, and ending , 20 .

OMB No. 1545-0123

2016

Name of partnership Employer identification number

Part I Tax Return Information (Whole dollars only)

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

2 Gross profit (Form 1065-B, line 3) . . . . . . . . . . . . . . . . . . . . . . . 2

3 Taxable income (loss) from passive loss limitation activities (Form 1065-B, line 25) . . . . . . . 3

4 Taxable income (loss) from other activities (Form 1065-B, Schedule K, line 2) . . . . . . . . . 4

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

Part II 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 2016 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) 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 

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.

General Partner’s or Limited Liability Company Member Manager’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 partnership’s 2016 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 

2016 electronically filed income tax return.

General partner’s or limited liability company member manager’s signature ▶

Title ▶ Date ▶

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 2016 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’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. 48213R Form 8879-B (2016) 
Form 8879-B (2016) Page 2 

Future Developments

For the latest information about 

developments related to Form 8879-B 

and its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/form8879b.

Purpose of Form

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 

doesn’t use Form 8879-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.

Don’t send this form to the IRS. The 

ERO must retain Form 8879-B.

ERO Responsibilities

The ERO will:

• Enter the name and employer 

identification number of the partnership 

at the top of the form;

• Complete Part I using the amounts 

(zero may be entered when appropriate) 

from the partnership’s 2016 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;

• Give the general partner or LLC 

member manager Form 8879-B for 

completion and review (acceptable 

delivery methods include hand delivery, 

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

Internet website, and fax); and

• Complete Part III, including a signature 

and date.

▲!

CAUTION

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).

General Partner or LLC 

Member Manager 

Responsibilities

The general partner or LLC member 

manager will:

• Verify the accuracy of the partnership’s 

income tax return;

• Check the appropriate box in Part II to 

either authorize the ERO to enter the 

general partner or LLC member 

manager’s 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 digits 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. The acceptable delivery 

methods include hand delivery, U.S. 

mail, private delivery service, email, 

Internet website, and fax.

The partnership’s return won’t be 

transmitted to the IRS until the ERO 

receives the general partner’s or LLC 

member manager’s signed Form 8879-B.

Important Notes for EROs

• Don’t 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 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 

by going to www.irs.gov/formspubs, 

clicking on More Information, and then 

clicking on Give us feedback. You can 

also send your comments 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 ADDRESS. Instead, keep it for 

your records.