8879-CORP

E-File Authorization for Corporations

Agency
IRS
Revision
Rev. December 2024
Fillable fields
19
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8879-CORP online
Page 1 of form 8879-CORP

Form 8879-CORP: E-file Authorization for Corporations

Form 8879-CORP is the e-file signature authorization for a corporation's income tax return. The form says a corporate officer and an electronic return originator (ERO) use it when the officer wants to use a personal identification number (PIN) to electronically sign the corporation's electronic income tax return and, if applicable, consent to electronic funds withdrawal.

The form is for use with Form 1120 series returns. Its instructions list Form 1120, Form 1120-F, Form 1120-H, Form 1120-S and any applicable corporate return electronically filed.

The form is not filed with the IRS. It says "Do not send to the IRS. Keep for your records," and the ERO keeps the signed copy. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 8879-CORP

Header

The tax year, the name of the corporation and its employer identification number.

Part I: Information

Total income in whole dollars from Form 1120 (line 1), Form 1120-F (line 2), Form 1120-S (line 3) or another Form 1120 series return (line 4).

Part II: Declaration and signature

The officer's declaration under penalties of perjury, the consent to send the return and, if applicable, the electronic funds withdrawal authorization.

Officer's PIN

Two boxes, check one only: authorize the named ERO firm to enter the officer's PIN, or the officer enters the PIN personally. Then signature, date and title.

Part III: Certification and authentication

The ERO's six-digit EFIN followed by a five-digit self-selected PIN, the certification statement, the ERO's signature and the date.

How Form 8879-CORP is completed

  1. 1

    ERO: header and Part I

    Enter the corporation's name and EIN. Complete Part I using the amounts from the return; the form says zeros may be entered when appropriate. For a return not on lines 1 to 3, use line 4 with its form number and total income.

  2. 2

    ERO: authorization line

    If the ERO is authorized to enter the officer's PIN, enter the ERO firm name on the Part II authorization line. The instructions say to use the firm name, not the name of the individual preparing the return.

  3. 3

    Officer: review and PIN

    Verify the accuracy of the return and check one box in Part II. When authorizing the ERO, indicate or verify the PIN. The form says the PIN is five digits other than all zeros.

  4. 4

    Officer: sign and return

    Sign, date and enter a title in Part II, then return the form to the ERO. The form lists hand delivery, U.S. mail, private delivery service, email, Internet website and fax as acceptable methods.

  5. 5

    ERO: Part III

    Enter the six-digit EFIN followed by the five-digit self-selected PIN, then sign and date. The form says the ERO receives the signed form from the officer before the return is transmitted or released for transmission.

The instructions split the work between the ERO and the officer. The order below follows them.

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Where it goes, how long it is kept and copies

Not sent to the IRS

The form says "Do Not Submit This Form to the IRS Unless Requested To Do So." The ERO retains it.

Record retention

The instructions say to retain the completed Form 8879-CORP for 3 years from the return due date or IRS received date, whichever is later.

Timing

The form says the corporation's return will not be transmitted to the IRS until the ERO receives the officer's signed Form 8879-CORP.

Copies for the officer

The ERO gives the officer a copy of the signed form upon request, and a corrected copy if changes are made to the return, for example after the officer's review.

Revoking a payment

The declaration says that to revoke a payment, the officer contacts the U.S. Treasury Financial Agent at 888-353-4537 no later than 2 business days prior to the payment (settlement) date.

Related forms

Who completes Form 8879-CORP?

  • The electronic return originator (ERO)

    The instructions say the ERO enters the corporation's name and EIN, completes Part I from the return, gives the form to the officer and completes Part III.

  • The corporate officer

    The officer verifies the return, checks one PIN box in Part II, signs, dates, enters a title and returns the form to the ERO.

  • Corporations filing a Form 1120 series return

    Part I has lines for Form 1120, Form 1120-F and Form 1120-S, and line 4 covers another corporate return by its form number.

  • Officers who do not use a PIN

    The form says a corporate officer who does not use Form 8879-CORP must use Form 8453-CORP, E-file Declaration for Corporations, for an IRS e-file return.

Two people complete the form: the ERO who prepares the electronic return and the corporate officer who signs it. Neither sends it to the IRS unless the IRS asks for it.

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Questions about Form 8879-CORP

Is Form 8879-CORP sent to the IRS?

No. The form says not to send it to the IRS unless requested. The ERO keeps the signed form.

Which returns does Form 8879-CORP cover?

The instructions list Form 1120, Form 1120-F, Form 1120-H, Form 1120-S and any applicable corporate return electronically filed.

Who signs Form 8879-CORP?

A corporate officer signs Part II. The ERO signs Part III after entering its EFIN and PIN.

What PIN can the officer use?

The form says the PIN must be five digits other than all zeros. The officer either authorizes the ERO firm to enter it or enters it personally.

What if the officer does not want to use a PIN?

The form says a corporate officer who does not use Form 8879-CORP uses Form 8453-CORP, E-file Declaration for Corporations, for an IRS e-file return.

How long is the form kept?

The instructions say the ERO retains it for 3 years from the return due date or IRS received date, whichever is later.