Provide the officer with a copy of the signed Form 8879-S upon request. copy of the Form 8879-S if changes are made to the return for example based on the officer s review. Retain the completed Form 8879-S for 3 years from the return due date or IRS received date whichever is later. Don t send this form to the IRS. The ERO must retain Form 8879-S. The corporation s return won t be transmitted to the IRS until the ERO receives the officer s signed Form ERO Responsibilities Important Notes for...EROs The ERO must Don t send Form 8879-S to the IRS unless requested to do so. The ERO must receive the completed and signed Form 8879-S from the officer before CAUTION the electronic return is transmitted or released for transmission. Form 8879-S can be retained electronically in accordance with the recordkeeping guidelines in Rev. Proc. 97-22 which is on page 9 of www.irs.gov/pub/irs-irbs/irb97-13. Form 8879-S OMB No. 1545-0123 IRS e-file Signature Authorization for Form 1120-S ERO must...obtain and retain completed Form 8879-S. to www.irs.gov/Form8879S for the latest information. Go Department of the Treasury Internal Revenue Service For calendar year 2021 or tax year beginning 2021 and ending Part I Tax Return Information whole dollars only Gross receipts or sales less returns and allowances Form 1120-S line 1c Gross profit Form 1120-S line 3. Cat. No. 37252K Form 8879-S 2021 Page 2 Future Developments Officer Responsibilities For the latest information about developments...related to Form 8879-S and its instructions such as legislation enacted after they were published go to The corporate officer must Purpose of Form A corporate officer and an electronic return originator ERO use Form 8879-S a personal identification number PIN to electronically sign an S corporation s applicable consent to electronic funds withdrawal. A corporate officer who doesn t 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. Verify the accuracy of the corporation s income tax return 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 digits 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 email Internet website or fax. Pdf. Enter the name and employer identification number of the corporation at the top of the form Complete Part I using the amounts zero may be entered when appropriate from the corporation s 2021 income tax Enter on the authorization line in Part II 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 by hand delivery U.S. mail private delivery service email Internet...website or fax and and date.
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Instructions and Help about IRS 8879-S
How to edit IRS 8879-S
How to fill out IRS 8879-S
Instructions and Help about IRS 8879-S
How to edit IRS 8879-S
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How to fill out IRS 8879-S
Filling out IRS 8879-S involves the following steps:
01
Obtain the form from the IRS website or a trusted source.
02
Enter taxpayer information, including the name and Social Security number.
03
Input the tax year for which the return applies.
04
Provide the electronic signature of the taxpayer and preparer if applicable.
05
Review all information for accuracy.
Latest updates to IRS 8879-S
Latest updates to IRS 8879-S
Keep up-to-date with IRS 8879-S by checking the IRS website regularly, as forms and requirements may change. It's important to ensure you have the latest version of the form when filing.
All You Need to Know About IRS 8879-S
What is IRS 8879-S?
What is the purpose of this form?
Who needs the form?
When am I exempt from filling out this form?
Components of the form
What are the penalties for not issuing the form?
What information do you need when you file the form?
Is the form accompanied by other forms?
Where do I send the form?
All You Need to Know About IRS 8879-S
What is IRS 8879-S?
IRS 8879-S is the IRS e-file Signature Authorization for an S Corporation tax return. It authorizes an electronic return to be filed on behalf of the S Corporation, ensuring that the electronic submission is valid and recognized by the IRS.
What is the purpose of this form?
The primary purpose of IRS 8879-S is to serve as an authorization for e-filing an S Corporation income tax return. By signing this form, the taxpayer confirms that the information submitted electronically is accurate and agrees to the filing process.
Who needs the form?
S Corporations that intend to file their tax returns electronically must complete IRS 8879-S. This includes both the corporation and the tax preparer if one is involved in the filing process. Each party must sign the form to validate the electronic submission.
When am I exempt from filling out this form?
You are exempt from filling out IRS 8879-S if you are filing your S Corporation tax return via paper, rather than electronically. Additionally, if your corporation does not utilize a paid tax preparer and chooses to e-file independently, you may still need to complete the form for electronic submissions.
Components of the form
IRS 8879-S consists of several key components, including taxpayer identification fields, the tax year's applicable data, and signature sections for both the taxpayer and the preparer. Each part must be completed accurately before submission.
What are the penalties for not issuing the form?
Failing to issue IRS 8879-S when required can lead to penalties, which may include fines for non-compliance. The IRS may also reject the electronic filing, resulting in delayed processing and potential interest on unpaid taxes.
What information do you need when you file the form?
When filing IRS 8879-S, you need the following information:
01
Taxpayer's name and Social Security number.
02
S Corporation's employer identification number (EIN).
03
Tax year for the return.
04
Signature of both taxpayer and preparer, if applicable.
Is the form accompanied by other forms?
IRS 8879-S typically accompanies Form 1120S, which is the actual S Corporation income tax return being filed electronically. Both forms should be submitted together to ensure compliance with IRS regulations.
Where do I send the form?
Once completed, IRS 8879-S is not mailed to the IRS. Instead, it is kept for your records as part of the electronic filing process. However, you should ensure the preparer retains this form for documentation and audit purposes.
FAQ about IRS 8879-S
What should I do if my IRS 8879-S is rejected?
If your IRS 8879-S e-filing is rejected, first check the rejection code provided. Each code corresponds to a specific issue that needs addressing. Common reasons include mismatched taxpayer information or incorrect signatures. Rectify the errors and resubmit your IRS 8879-S promptly to ensure compliance and prevent delays in your tax processing.
How can I verify if my IRS 8879-S was received by the IRS?
To verify the receipt of your IRS 8879-S, you can use the IRS e-File application status tool online. This tool allows you to check the status of your submission and confirm whether it has been processed successfully. You may also contact the IRS directly for assistance if you encounter any issues.
What are the privacy considerations when filing the IRS 8879-S?
When filing the IRS 8879-S, it is crucial to ensure that your personal information is securely transmitted. Utilize reputable e-filing software that offers encryption for data protection. Additionally, maintain records securely, as the information on this form includes sensitive details like your social security number or taxpayer identification number.
Can nonresidents file IRS 8879-S?
Yes, nonresidents can file IRS 8879-S, but they must ensure they meet all necessary IRS requirements applicable to their status. It is important for nonresidents to be aware of any additional forms or documentation they may need to submit alongside the IRS 8879-S to avoid any compliance issues.
What should I do if I need to amend my IRS 8879-S after submission?
If you need to amend your IRS 8879-S after submission, you will typically need to file an amended tax return. Make the necessary corrections on the IRS 8879-S and prepare to submit it with the appropriate amended return form to communicate the changes. Keep all records related to the amendment for your files.
Use this catalog to find any type of IRS forms. We've gathered all of them under this section uncategorized to help you to find a proper form faster. Once you spot it on this list, have a look at the versions and schedules you might need as attachments. All returns are available for 2016 and for previous fiscal years.
