Form 8879-S

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization

for Form 1120S

OMB No. 1545-1863

Name of corporation Employer identification number

Tax Return Information (Whole dollars only)

1

2

3

4

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

Gross profit (Form 1120S, line 3)

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

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

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

2009 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) 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

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.

Part I

Part II

1

2

3

4

Officer’s PIN: check one box only

I authorize to enter my PIN as my signature

on the corporation’s 2009 electronically filed income tax return.

As an officer of the corporation, I will enter my PIN as my signature on the corporation’s 2009 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 2009 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 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. 37252K Form 8879-S (2009)

Part III

Officer’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 2009, or tax year beginning , 2009, ending , 20 .

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

Title 

2009
ERO Responsibilities

Important Notes for EROs

● Do not 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).

Paperwork Reduction Act N

ask for the information on th

carry out the Internal Revenu

the United States. You are re

give us the information. We n

ensure that you are complyin

these laws and to allow us to 

collect the right amount of ta

You are not required to pro

information requested on a fo

subject to the Paperwork Re

unless the form displays a va

control number. Books or rec

relating to a form or its instru

be retained as long as their c

may become material in the

administration of any Interna

law. Generally, tax returns an

information are confidential, 

by Internal Revenue Code se

The time needed to compl

form will vary depending on 

circumstances. The estimate

time is:

If you have comments con

accuracy of these time estim

suggestions for making this f

simpler, we would be happy 

from you. You can write to th

Revenue Service, Tax Produc

Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 

Ave. NW, IR-6526, Washingt

20224. Do not send the form 

address. Instead, keep it for 

records.

Learning about the law

or the form 

Preparing the form 1 

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

does not 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.

Do not send this form to the IRS.

The ERO must retain Form 8879-S.

The ERO will:

● Complete Part I using the amounts

(zero may be entered when appropriate)

from the corporation’s 2009 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—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 corporation

at the top of the form;

You must receive the

completed and signed

Form 8879-S from the officer

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

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 numbers 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, or fax.

Recordkeeping 4 

CAUTION

The corporation’s return will not be

transmitted to the IRS until the ERO

receives the officer’s signed Form

8879-S.