Form 8879-PE

Department of the Treasury 

Internal Revenue Service

IRS e-file Signature Authorization for Form 1065

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

▶ Go to www.irs.gov/Form8879PE for the latest information.

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

OMB No. 1545-0123

2019

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, line 1c) . . . . . . . . . . 1

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

3 Ordinary business income (loss) (Form 1065, line 22) . . . . . . . . . . . . . . . . 3

4 Net rental real estate income (loss) (Form 1065, Schedule K, line 2) . . . . . . . . . . . . 4

5 Other net rental income (loss) (Form 1065, Schedule K, line 3c) . . . . . . . . . . . . . 5

Part II Declaration and Signature Authorization of Partner or Member 

(Be sure to get a copy of the partnership’s return)

Under penalties of perjury, I declare that I am a partner or member of the above partnership and that I have examined a copy of the 

partnership’s 2019 electronic return of partnership income 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 partnership’s electronic return of partnership income. 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 and (b) the reason for any delay in processing the return. I 

have selected a personal identification number (PIN) as my signature for the partnership’s electronic return of partnership income.

Partner or Member’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 2019 electronically filed return of partnership income.

As a partner or member of the partnership, I will enter my PIN as my signature on the partnership’s 2019 electronically filed 

return of partnership income.

Partner or member’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 2019 electronically filed return of partnership income 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. 48314D Form 8879-PE (2019)
Form 8879-PE (2019) Page 2

Future Developments

For the latest information about 

developments related to Form 8879-PE 

and its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/Form8879PE.

Purpose of Form

A partner or member and an electronic 

return originator (ERO) use Form 8879-PE 

when the partner or member wants to use 

a personal identification number (PIN) to 

electronically sign a partnership’s 

electronic return of partnership income. A 

partner or member who doesn’t use Form 

8879-PE must use Form 8453-PE, U.S. 

Partnership Declaration for an IRS e-file

Return. For more information, see the 

instructions for Form 8453-PE.

Administrative Adjustment Requests. 

The partnership representative must sign 

the form if you are filing the Form 1065 as 

part of an Administrative Adjustment 

Request (AAR) under the centralized 

partnership audit regime. See Form 8082.

Don’t send this form to the IRS. The 

ERO must retain Form 8879-PE.

ERO Responsibilities

The ERO must:

• 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 2019 return of 

partnership income;

• 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 partner or 

member’s PIN;

• Give the partner or member Form 

8879-PE 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-PE from the partner or 

member before the electronic 

return is transmitted (or released for 

transmission).

Partner or Member 

Responsibilities

The partner or member must:

• Verify the accuracy of the partnership’s 

return of partnership income;

• Check the appropriate box in Part II to 

either authorize the ERO to enter the 

partner or member’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-PE 

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

private delivery service, email, Internet 

website, or fax. 

The partnership’s return won’t be 

transmitted to the IRS until the ERO 

receives the partner or member’s signed 

Form 8879-PE.

Important Notes for EROs

• Don’t send Form 8879-PE to the IRS 

unless requested to do so. Retain the 

completed Form 8879-PE for 3 years 

from the return due date or IRS received 

date, whichever is later. Form 8879-PE 

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 partner or member’s PIN on 

the input screen only if the partner or 

member has authorized you to do so.

• Provide the partner or member with a 

copy of the signed Form 8879-PE upon 

request.

• Provide the partner or member with a 

corrected copy of the Form 8879-PE if 

changes are made to the return (for 

example, based on the partner or 

member’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.