8879-S

IRS e-file Signature Authorization for Form 1120-S

Agency
IRS
Revision
2021
Fillable fields
16
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8879-S online
Page 1 of form 8879-S

Form 8879-S: IRS e-file Signature Authorization for Form 1120-S

Form 8879-S, IRS e-file Signature Authorization for Form 1120-S, is used by a corporate officer and an electronic return originator (ERO) when the officer wants to use a personal identification number (PIN) to electronically sign an S corporation's electronic income tax return and, if applicable, consent to electronic funds withdrawal.

The ERO fills in the corporation's name and EIN, Part I and Part III. The officer reviews the return, chooses who enters the PIN, and signs Part II with a title. The form says "ERO must obtain and retain completed Form 8879-S." It is not sent to the IRS unless requested.

This page has the 2021 form, the version the IRS About page links as the current revision. You can fill it out free in your browser on this page and download the result without an account.

What's on Form 8879-S

Header

Calendar year 2021 or the tax year dates, the name of the corporation and its employer identification number.

Part I: Tax Return Information

In whole dollars: gross receipts, gross profit, ordinary business income (loss), net rental real estate income (loss), and the income (loss) reconciliation, each from Form 1120-S.

Part II: Declaration and Signature Authorization of Officer

A declaration under penalties of perjury, consent to transmit and, if applicable, to an electronic funds withdrawal, two PIN boxes, and the officer's signature, date and title.

Part III: Certification and Authentication

The ERO's six-digit EFIN followed by a five-digit self-selected PIN, a certification under Pub. 3112 and Pub. 4163, and the ERO's signature and date.

How Form 8879-S is completed

  1. 1

    ERO fills in the top and Part I

    The ERO enters the corporation's name and EIN and the amounts from the 2021 return in Part I. The instructions say zero may be entered when appropriate.

  2. 2

    ERO enters its firm name

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

  3. 3

    Officer chooses the PIN option

    Check one box only: authorize the ERO to enter the PIN, or enter it as an officer in person. The instructions say the PIN is five digits other than all zeros.

  4. 4

    Officer signs and returns it

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

  5. 5

    ERO completes Part III

    Enter the six-digit EFIN and five-digit PIN, then sign and date. The instructions say the ERO receives the signed form before the return is transmitted.

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Where it goes and how long it is kept

Where it goes

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

Retention

The instructions say to keep it for 3 years from the return due date or IRS received date, whichever is later. It can be kept electronically under Rev. Proc. 97-22.

Timing

The instructions say the corporation's return won't be transmitted to the IRS until the ERO receives the officer's signed Form 8879-S.

Revoking a payment

Part II says to contact the U.S. Treasury Financial Agent at 888-353-4537 no later than 2 business days prior to the payment (settlement) date.

Changes to the return

The instructions say the ERO gives the officer a corrected copy if the return changes, and a copy of the signed form on request.

Related forms

Who completes Form 8879-S?

  • Corporate officers

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

  • Electronic return originators

    The ERO enters the corporation's name and EIN, completes Part I from the return, enters the ERO firm name if authorized to enter the PIN, and completes Part III.

  • Officers not using a PIN

    The instructions say an officer who does not use Form 8879-S uses Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return.

  • Not for the IRS

    The form says not to submit it to the IRS unless requested. The ERO retains it.

The form is shared between an officer of an S corporation filing Form 1120-S electronically and the ERO that transmits it. It is not sent to the IRS unless requested.

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Questions about Form 8879-S

Do I send Form 8879-S to the IRS?

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

Who signs Form 8879-S?

An officer of the S corporation signs Part II and enters a title. The ERO signs Part III.

Which tax year is this form for?

The PDF the IRS About page links as the current revision is printed for calendar year 2021, or a tax year beginning in 2021.

What if the officer does not use a PIN?

The instructions say an officer who does not use Form 8879-S uses Form 8453-S for an IRS e-file return.

How long does the ERO keep the form?

For 3 years from the return due date or IRS received date, whichever is later, the instructions say.