IRS 8879-C Explained

What is IRS 8879-C?

IRS 8879-C is a tax form that allows taxpayers to authorize an E-file provider to submit their business tax returns electronically. This form acts as an electronic signature for corporations, simplifying the filing process. Tax professionals and business owners typically use IRS 8879-C when filing Form 1120 or 1120-S, which are the corporate tax returns for C corporations and S corporations, respectively.

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Purpose of IRS 8879-C

The primary purpose of IRS 8879-C is to ensure that businesses can securely e-file their tax returns. It serves to authenticate the electronic submission by confirming that the taxpayer (or authorized person) has reviewed the return and agrees to its contents. This adds a layer of security and accountability in the e-filing process, adhering to IRS regulations for electronic submissions.

Where is IRS 8879-C used and by whom?

IRS 8879-C is primarily used by two groups: tax professionals and business entities. Here are some common use cases:

1.

Corporate Tax Filing: C corporations and S corporations need to file their annual taxes using Form 1120 or 1120-S. IRS 8879-C is used to e-file these forms.
2.

Tax Professionals: CPAs and enrolled agents utilize this form on behalf of their clients to securely file business taxes online.
3.

Partnerships Electing S-Corp Status: Partnerships that have elected to be taxed as S corporations must also file IRS 8879-C when e-filing.

Step-by-step: how to fill out IRS 8879-C

Filling out IRS 8879-C can be straightforward when following these steps:

1.

Download the form from the IRS website or access it through a tax preparation software like pdfFiller.
2.

Enter the taxpayer’s name, employer identification number (EIN), and the tax year for which the return is being filed.
3.

Provide the contact information for the E-file provider, such as the tax preparer’s name and firm details.
4.

Review the information entered, ensuring accuracy.
5.

Sign and date the form in the designated areas to authorize electronic filing.

Using pdfFiller makes it even easier to manage this process. You can fill out, edit, and e-sign the form all within their secure platform.

Who is required to complete IRS 8879-C?

Entities required to complete IRS 8879-C include:

1.

C Corporations: Entities filing Form 1120 for corporate taxes must complete this form to authorize e-filing.
2.

S Corporations: Businesses submitting Form 1120-S for S corporation taxes are also mandated to file IRS 8879-C.
3.

Tax Professionals: If a tax professional e-files on behalf of a corporation, they must obtain IRS 8879-C to validate the submission.

Information you need to complete IRS 8879-C

Before filling out IRS 8879-C, ensure you have the following information ready:

1.

Taxpayer’s name and EIN
2.

Tax year for which the filing is being submitted
3.

Name and contact information of the E-file provider
4.

Signature and date from the taxpayer or authorized representative

How to submit IRS 8879-C

IRS 8879-C is generally submitted electronically through secure e-filing systems. Here’s how:

1.

Ensure that you are working with an E-file provider who is authorized by the IRS.
2.

After completing the form, hand it to your tax professional or upload it directly through your tax software.
3.

Keep a copy of the signed IRS 8879-C for your records.

Make sure to check for any specific deadlines regarding the submission of your corporate tax return, typically the 15th day of the third month after the end of your corporation's tax year.

When to update or refile IRS 8879-C

Changes in certain circumstances require you to update or refile IRS 8879-C. Situations include:

1.

If there is a change in the E-file provider.
2.

When the business address or taxpayer details change.
3.

If amendments to the previously filed tax return are necessary.

What happens if you don’t file IRS 8879-C?

Failing to file IRS 8879-C properly or on time can lead to serious consequences, such as:

1.

Delays in your tax return processing, which may result in late fees or penalties.
2.

Disallowed deductions and tax credits, reducing your potential refund.
3.

Inability to e-file your tax return, forcing paper filing that could take longer to process.

Understanding the importance of IRS 8879-C can help ensure compliance and smooth processing of your business tax filings.

Fill out IRS 8879-C online

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Frequently Asked Questions About the IRS 8879-C

What is the IRS 8879-C form?

The IRS 8879-C form is an important document designed for corporate tax returns. It provides authorization from the business entity allowing the tax preparer to electronically file the Corporation's tax return on its behalf. Understanding the significance of the IRS 8879-C can streamline the filing process and ensure compliance with federal regulations.

Who needs to file the IRS 8879-C?

The IRS 8879-C form must be completed by corporations that choose to have their tax returns e-filed. This applies to C Corporations and S Corporations, as having this authorization form is a prerequisite for the electronic submission of corporate tax filings. If your business uses professional tax preparation services, expect to encounter the IRS 8879-C to facilitate e-filing.

How do I fill out the IRS 8879-C form?

Filling out the IRS 8879-C form involves providing specific organizational details, including the name of the corporation, Employer Identification Number (EIN), and the tax year being filed. Additionally, both the corporate officer and the tax preparer's signatures are required, certifying the accuracy of the information. Ensure every section is accurately completed to avoid delays in processing your corporate tax return.

Can the IRS 8879-C be signed electronically?

Yes, the IRS 8879-C form can be signed electronically when the e-filing process is managed by tax preparation software that allows for digital signatures. This feature enhances convenience for businesses, as it eliminates the need for physical documents to be printed and signed. Ensure that you are compliant with IRS regulations regarding electronic signatures while using the IRS 8879-C.

What happens if I don't file the IRS 8879-C?

Failing to file the IRS 8879-C form could lead to delays in the electronic filing of your corporation's tax return, ultimately resulting in late fees and penalties. The form acts as a safeguard confirming that the tax preparer has authority to file on behalf of the corporation. To avoid complications with the IRS, it's advisable to complete and submit the IRS 8879-C accurately and timely.

How can pdfFiller assist with IRS 8879-C filings?

pdfFiller simplifies the IRS 8879-C filing process by enabling users to easily edit, sign, and store the form online. Our platform allows for collaborative efforts, ensuring all necessary parties can review the IRS 8879-C before submission. With cloud-based access, managing this vital document becomes seamless and efficient, ensuring compliance with e-filing requirements.

Is the IRS 8879-C necessary for e-filing tax returns?

Yes, the IRS 8879-C is necessary for electronically filing corporate tax returns. This form serves as a declaration from the corporation that allows tax preparers to submit the tax returns electronically. Without the proper completion and submission of the IRS 8879-C, e-filing cannot proceed, putting your corporation at risk of missing filing deadlines.

What are the risks of incorrect IRS 8879-C submissions?

Submitting an incorrect IRS 8879-C form can lead to significant issues, including rejected electronic filings and potential audits. Errors on the form may cause misunderstandings with the IRS, indicating that the corporation did not provide proper authorization for e-filing. To protect your business, carefully review the IRS 8879-C to ensure all information is accurate before submission.

When is the deadline for submitting the IRS 8879-C?

The IRS 8879-C must be submitted in conjunction with the e-filing of your corporate tax return, typically due on the 15th day of the third month after the end of the corporation's tax year. For most businesses operating on a calendar year, this means the IRS 8879-C should be submitted by March 15th. Staying informed about deadlines related to the IRS 8879-C will help you avoid unnecessary penalties.

Where can I find the IRS 8879-C form?

The IRS 8879-C form can be obtained directly from the IRS website or through tax preparation software which simplifies the process. Many tax professionals also provide access to this form through their services. Utilizing resources like pdfFiller can further streamline access and editing of the IRS 8879-C, making it easier for corporations to handle their tax filings.

Author:

by Iryna Marchuk

Lead Writer/Blogs Manager at airSlate

Disclaimer: This content is for informational purposes only. It is not legal or other professional advice. airSlate provides this material on an "as-is" basis and disclaims all representations, guarantees, or warranties, whether express, implied, or statutory, including but not limited to warranties of merchantability, fitness for a particular purpose, or accuracy.