8879-TE

IRS E-file Signature Authorization for a Tax-Exempt Entity

Agency
IRS
Revision
2025
Fillable fields
35
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8879-TE online
Page 1 of form 8879-TE

Form 8879-TE (2025): IRS E-file Signature Authorization for a Tax-Exempt Entity

Form 8879-TE is the IRS E-file Signature Authorization for a Tax-Exempt Entity. The form says a tax-exempt or government entity, a person subject to tax with respect to the entity (such as a person filing Form 4720 or Form 5330 who is a contributor to or manager of the entity), and an electronic return originator (ERO) use it when an officer of the entity or the person subject to tax wants to use a personal identification number (PIN) to electronically sign an electronic return and, if applicable, authorize an electronic funds withdrawal.

Part I covers ten returns: Forms 990, 990-EZ, 1120-POL, 990-PF, 8868, 990-T, 4720, 5227, 5330 and 8038-CP. This is the 2025 edition, for calendar year 2025 or a fiscal year beginning in 2025. The form says "Do not send to the IRS. Keep for your records." The ERO keeps it.

You can fill out Form 8879-TE free in your browser on this page and download it without an account.

What's on Form 8879-TE

Heading: filer and tax year

The tax year, the name of the filer, its EIN or SSN, and the name and title of the officer or person subject to tax.

Part I: Type of Return and Return Information

Ten lines, one per return type, each with a check box and an amount, such as total revenue from Form 990 or the balance due from Form 8868. The form says do not complete more than one line in Part I.

Part II: declaration

The officer or person subject to tax declares under penalties of perjury that the return is true, correct and complete, consents to its transmission and, if applicable, authorizes an electronic funds withdrawal.

PIN and signature

Check one box only: authorize the named ERO firm to enter the PIN, or enter it yourself. The choice also covers the return's disclosure consent screen when a copy is filed with a state charity regulator under the IRS Fed/State program.

Part III: Certification and Authentication

The ERO's six-digit electronic filing identification number (EFIN) followed by a five-digit self-selected PIN, a certification referring to Pub. 4163, and the ERO's signature and date.

How to fill out Form 8879-TE

  1. 1

    ERO: name and number

    Enter the name of the entity or person subject to tax filing the return, and the EIN of the entity (or of a person subject to tax that is an entity) or the SSN of an individual person subject to tax.

  2. 2

    ERO: officer's name and title

    For a tax-exempt or government entity, enter the officer of the entity. For a person subject to tax that is an entity, enter its officer. For an individual person subject to tax, the form says do not make an entry.

  3. 3

    ERO: Part I

    Check the box for the return being filed and enter the amount, if any, from the 2025 return. Form 8038-CP and Form 5330 filers may enter dollars and cents; all others use whole dollars. If the amount was blank on the return, leave it blank. For Form 8038-CP, the period ending date at the top is the interest payment date from its Part III, line 18.

  4. 4

    Officer: review and choose

    Verify the return and the return type in Part I, check box (a) officer of the entity or (b) person subject to tax, then choose who enters the PIN. The form says the PIN is five numbers other than all zeros.

  5. 5

    Officer: sign and return

    Sign and date the form and return it to the ERO by hand delivery, U.S. mail, private delivery service, email, Internet website, or fax.

  6. 6

    ERO: Part III

    Enter the EFIN followed by the self-selected PIN, then sign and date. The form says Form 8879-TE is completed and signed before submission of the electronic return.

Why fill Form 8879-TE on indox

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Where it goes, records and payments

Where it goes

The completed form goes back to the ERO. The form says do not send Form 8879-TE to the IRS unless requested to do so.

Record keeping

The form says the ERO retains it for 3 years from the return due date or the date the IRS received the return, whichever is later. It can be kept electronically under the recordkeeping guidelines in Rev. Proc. 97-22.

Electronic funds withdrawal

The form says that for Form 990-PF, Form 990-T, Form 1120-POL, Form 4720, Form 5330, and Form 8868 with payment, Form 8879-TE is used to authorize an electronic funds withdrawal.

Revoking a payment

The declaration says to contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date.

Copies

The ERO gives a copy of the signed form to the entity or person subject to tax upon request, and a corrected copy if changes are made to the return.

Related forms

Who fills out Form 8879-TE?

  • Tax-exempt and government entities

    An officer signs for the entity. The form says an officer includes any person authorized to sign the electronic return for the entity in accordance with that return's instructions, such as the trustee of a trust.

  • Persons subject to tax

    A person subject to tax with respect to the entity, such as a contributor or manager filing Form 4720 or Form 5330, checks the second box in Part II and enters the entity's name and EIN.

  • Electronic return originators

    The ERO enters the filer's name and EIN or SSN and the officer's name and title, completes Part I, gives the form for review, and completes Part III with the EFIN/PIN, signature and date.

  • Filers who do not use a PIN

    The form says an entity or person subject to tax who doesn't use Form 8879-TE must use Form 8453-TE, Tax-Exempt Entity Declaration and Signature for E-file.

An officer of the entity or the person subject to tax completes Part II, and the ERO completes the rest. The ERO keeps the signed form, and the form says not to submit it to the IRS unless requested.

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Questions about Form 8879-TE

Which returns can Form 8879-TE be used for?

Part I lists Forms 990, 990-EZ, 1120-POL, 990-PF, 8868, 990-T, 4720, 5227, 5330 and 8038-CP. The form says do not complete more than one line in Part I.

Do I send Form 8879-TE to the IRS?

No. The form says the ERO retains it and not to send it to the IRS unless requested to do so.

Who counts as an officer?

The form says an officer includes any person authorized to sign the electronic return for the entity in accordance with that return's instructions, such as the trustee of a trust.

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

The form says an entity or person subject to tax who doesn't use Form 8879-TE must use Form 8453-TE, Tax-Exempt Entity Declaration and Signature for E-file.

Can amounts include cents?

The form says Form 8038-CP and Form 5330 filers may enter dollars and cents. For all other forms, enter whole dollars only.

What does the Fed/State program wording mean?

If the return shows a copy is being filed with a state agency regulating charities as part of the IRS Fed/State program, the PIN choice in Part II also covers the return's disclosure consent screen.