Who Needs IRS Form 8879-S?
IRS Form 8879-S is an IRS e-file Signature Authorization for Form 1120S. It must be completed by two parties: a corporate officer and an ERO (electronic return originator) for two main purposes:
- If a corporate officer is willing to use a personal identification number (PIN) to sign an S corporation's electronic income tax return electronically and consent to electronic funds withdrawal.
- An ERO is the Authorized IRS e-file Provider that is in charge of originating the electronic submission of a return to the IRS and consulting taxpayers in terms of e-filing returns.
Is Form 8879-S Accompanied by any Other Documents?
No, there is no need to attach any other forms or documents to the IRS e-file Signature Authorization for Form 1120S; however, the form is filed with reference to Form 1120S.
When is Form 8879-S Due?
The form is filed when the need arises, and the completed document must be retained for three years from the Form 1120S due date or from the date when it was received by the IRS (whichever is later).
How do I Fill out Form 8879-S?
The form is not difficult to complete, it also contains an instruction to guide the corporate officer and the ERO through the document.
The following data is required for the form to be properly filed:
- Corporation’s name and EIN (employer identification number);
- Information about the tax return;
- Information about the ERO;
- The applicable PIN to be used as the corporate officer’s signature;
- Information about the officer;
- Date and signatures of the parties.
Where do I File Form 8879-S?
The corporate officer mustn’t send the form to the IRS. It must be directed to the ERO and kept by this party.