Form 8879-EO

Department of the Treasury 

Internal Revenue Service 

IRS e-file Signature Authorization for an Exempt Organization

For calendar year 2016, or fiscal year beginning , 2016, and ending , 20

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

▶ Information about Form 8879-EO and its instructions is at www.irs.gov/form8879eo. 

OMB No. 1545-1878

2016

Name of exempt organization Employer identification number

Name and title of officer

Part I Type of Return and Return Information (Whole Dollars Only)

Check the box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you 

check the box on line 1a, 2a, 3a, 4a, or 5a, below, and the amount on that line for the return being filed with this form was blank, then 

leave line 1b, 2b, 3b, 4b, or 5b, whichever is applicable, blank (do not enter -0-). But, if you entered -0- on the return, then enter -0- on 

the applicable line below. Do not complete more than 1 line in Part I.

1a Form 990 check here ▶ b Total revenue, if any (Form 990, Part VIII, column (A), line 12) . . . 1b

2a Form 990-EZ check here ▶ b Total revenue, if any (Form 990-EZ, line 9) . . . . . . . . . 2b

3a Form 1120-POL check here ▶ b Total tax (Form 1120-POL, line 22) . . . . . . . . . . 3b

4a Form 990-PF check here ▶ b Tax based on investment income (Form 990-PF, Part VI, line 5) . . 4b

5a Form 8868 check here ▶ b Balance Due (Form 8868, line 3c) . . . . . . . . . . . . . 5b

Part II Declaration and Signature Authorization of Officer

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

organization’s 2016 electronic 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 amount in Part I above is the amount shown on the copy of the 

organization’s electronic return. I consent to allow my intermediate service provider, transmitter, or electronic return originator (ERO) 

to send the organization’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 organization’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 organization’s 

electronic return and, if applicable, the organization’s consent to electronic funds withdrawal.

Officer’s PIN: check one box only

I authorize 

ERO firm name

to enter my PIN 

Enter five numbers, but 

do not enter all zeros

as my signature

on the organization’s tax year 2016 electronically filed return. If I have indicated within this return that a copy of the return is 

being filed with a state agency(ies) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned 

ERO to enter my PIN on the return’s disclosure consent screen.

As an officer of the organization, I will enter my PIN as my signature on the organization’s tax year 2016 electronically filed return. 

If I have indicated within this return that a copy of the return is being filed with a state agency(ies) regulating charities as part of 

the IRS Fed/State program, I will enter my PIN on the return’s disclosure consent screen.

Officer’s signature ▶ Date ▶

Part III Certification and Authentication

ERO’s EFIN/PIN. Enter your six-digit electronic filing identification

number (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 2016 electronically filed return for the organization 

indicated above. I confirm that I am submitting this return in accordance with the requirements of 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 back of form. Cat. No. 37189W Form 8879-EO (2016)
Form 8879-EO (2016) Page 2

Future Developments

For the latest information about 

development related to Form 8879-EO 

and its instructions, such as legislation 

enacted after they were published, go to

www.irs.gov/form8879eo.

Purpose of Form

An organization officer and an electronic 

return originator (ERO) use Form 

8879-EO when the organization officer 

wants to use a personal identification 

number (PIN) to electronically sign an 

organization’s electronic return and, if 

applicable, authorize an electronic funds 

withdrawal. In the case of Form 990-PF, 

Form 1120-POL, and Form 8868 with 

payment, Form 8879-EO is used to 

authorize an electronic funds withdrawal. 

An organization officer who does not use 

Form 8879-EO must use Form 8453-EO, 

Exempt Organization Declaration and 

Signature for Electronic Filing. For more 

information, see the instructions for 

Form 8453-EO.

The ERO must retain Form 8879-EO. 

Do not send this form to the IRS.

ERO Responsibilities

The ERO will:

• Enter the name and employer 

identification number of the organization 

at the top of the form;

• Complete Part I by checking the box 

for the type of return being filed and 

using the amount, if any, from the 

organization’s 2016 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-EO for 

completion and review. The acceptable 

delivery methods include hand delivery, 

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

Internet website, and fax; and

• Complete Part III by entering the ERO’s 

EFIN/PIN and include a signature and 

date.

▲!

CAUTION

Form 8879-EO must be 

completed and signed before 

submission of the electronic 

return.

Officer’s Responsibilities

The officer of an organization has the 

following responsibilities:

• Verify the accuracy of the 

organization’s prepared return;

• Verify the type of return being filed in 

Part I;

• 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 self-select 

PIN when authorizing the ERO to enter it 

(the PIN must be five numbers other than 

all zeros);

• Sign and date Form 8879-EO; and

• Return the completed Form 8879-EO 

to the ERO. The acceptable delivery 

methods include hand delivery, U.S. 

mail, private delivery service, email, 

Internet website, and fax.

Important Notes for EROs

• Do not send Form 8879-EO to the IRS 

unless requested to do so. Retain the 

completed Form 8879-EO for 3 years 

from the return due date or the date the 

IRS received the return, whichever is 

later. Form 8879-EO 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 organization officer’s PIN on 

the input screen only if the organization 

officer has authorized you to do so.

• Provide the officer with a copy of the 

signed Form 8879-EO upon request.

• Provide the officer with a corrected 

copy of the Form 8879-EO 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.

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. The rules governing the 

confidentiality of the Form 990, Form 

990-EZ and Form 990-PF, are covered in 

Code section 6104. All other tax returns 

(Form 1120-POL) and return information 

are generally 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 

average time is:

Recordkeeping . . . . 3 hr., 49 min.

Learning about the law 

or the form . . . . . . . 18 min.

Preparing the form . . . . 22 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 us comments from 

www.irs.gov/formspubs. Click on “More 

Information” and then on “Give us 

feedback.” Or 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. 

Do not send the form to this address. 

Instead, keep it for your records.