IRS 8879-EO Explained

What is IRS 8879-EO?

IRS 8879-EO is a form that allows tax-exempt organizations to authorize their e-file providers to submit Form 990, 990-EZ, or 990-PF electronically on their behalf. This form is specifically designed to facilitate the filing process by providing a way for organizations to give consent for electronic filing. Typically, it is used by non-profit organizations and other tax-exempt entities needing to comply with federal tax reporting obligations.

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Purpose of IRS 8879-EO

The primary purpose of IRS 8879-EO is to streamline the electronic filing process for tax-exempt organizations. When organizations file their Form 990, they must demonstrate compliance with tax laws and standards set by the IRS. Form 8879-EO serves as a signature document, showing that the organization has approved the electronic submission and is aware of the responsibilities associated with it. This ensures that electronic filings are legitimate and authorized.

Where is IRS 8879-EO used and by whom?

IRS 8879-EO is commonly used in various settings, particularly by non-profit organizations and other entities that require tax-exempt status. Typical user groups include:

1.

Non-profit organizations
2.

Charitable entities
3.

501(c)(3) organizations
4.

Foundations

Each of these groups may rely on this form to authorize electronic filing of crucial tax documents. For example, a local charity filing its annual Form 990 would use IRS 8879-EO to give permission to its accountant or tax service to file electronically.

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

Filling out IRS 8879-EO involves several straightforward steps to ensure proper completion. Here’s a section-by-section guide:

1.

Section 1: Basic organization information - Include the organization’s name, address, and Employer Identification Number (EIN).
2.

Section 2: Tax return information - Input the type of return being filed (Form 990, 990-EZ, etc.) and the tax year.
3.

Section 3: Authorized signer - Enter details for the individual authorized to sign, which can include the title and name.
4.

Section 4: Declaration signature - The authorized signer must sign and date the form to provide consent for electronic filing.

Users can effortlessly fill out this form using pdfFiller, which offers tools to edit PDFs, eSign, and collaborate in real time.

Who is required to complete IRS 8879-EO?

Organizations that are required to complete IRS 8879-EO include all tax-exempt entities that file Form 990 series tax returns electronically. This includes any group that must provide detailed financial information to the IRS as part of its regulatory obligations. If an organization chooses to file by paper but utilizes an e-filing service, this form would be unnecessary.

Information you need to complete IRS 8879-EO

To accurately complete IRS 8879-EO, certain information is required:

1.

Organization’s name
2.

Employer Identification Number (EIN)
3.

Tax return being filed (Form 990, 990-EZ, or 990-PF)
4.

Tax year for the return
5.

Name of the authorized signer
6.

Title of the authorized signer
7.

Signature and date of the authorized signer

Having this information on hand will make filling out the form much easier.

How to submit IRS 8879-EO

There are several channels through which IRS 8879-EO can be submitted:

1.

Electronically, along with the Form 990 if filed through an authorized e-filing service.
2.

By mail if your organization opts for paper submission (in this case, the 8879-EO would not be necessary).

Organizations should ensure timeliness in submission to avoid any compliance issues. Generally, Form 990 and its associated forms are due on the 15th day of the 5th month after the organization’s accounting period ends, unless an extension is filed.

When to update or refile IRS 8879-EO

There are instances when an organization may need to update or resubmit IRS 8879-EO:

1.

If there are changes to the authorized signer or their position.
2.

In cases where the organization’s EIN or tax status changes.
3.

When filing for a new tax year.

Keeping this information updated is crucial to maintain compliance with IRS regulations.

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

Failing to file IRS 8879-EO or submitting it incorrectly can have serious consequences. Organizations may face:

1.

Penalties for late filing of Form 990 or other required documents.
2.

Increased scrutiny from the IRS on future submissions.
3.

Potential loss of tax-exempt status if compliance issues persist.

Thus, it is vital for organizations to ensure that IRS 8879-EO is filed correctly and on time.

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Frequently Asked Questions About the IRS 8879-EO

What is the IRS 8879-EO form?

The IRS 8879-EO form is an essential document for tax-exempt organizations that authorizes the electronic filing of Form 990 or Form 990-EZ. This form must be signed by an authorized individual to validate the submission of tax information to the IRS. Organizations use the IRS 8879-EO to ensure compliance with federal regulations and to streamline their e-filing process effectively.

Who needs to file the IRS 8879-EO?

Organizations required to file IRS Form 990 or Form 990-EZ must use the IRS 8879-EO to authorize electronic submission. This includes charitable organizations, foundations, and other tax-exempt entities that meet specific income thresholds. Understanding who needs the IRS 8879-EO is crucial for ensuring proper compliance and avoiding potential penalties or issues with the IRS.

How do I complete the IRS 8879-EO form?

To complete the IRS 8879-EO form, organizations must provide essential information, including their Employer Identification Number (EIN), the names of officers, and other identifying details. Each section of the form should be carefully filled out to ensure accuracy before submission. After completing the IRS 8879-EO, it must be signed electronically or traditionally by an authorized individual to proceed with the e-filing process.

When is the IRS 8879-EO due?

The IRS 8879-EO should be filed at the same time as your Form 990 or Form 990-EZ. Generally, these forms are due on the 15th day of the fifth month after the end of your organization's accounting period. Missing this deadline for the IRS 8879-EO can lead to complications and potential fines, so it's important to be mindful of these dates.

Can the IRS 8879-EO be e-signed?

Yes, the IRS 8879-EO can be e-signed, which is one of the form's primary functions for conveying authorization for electronic filing. An authorized official from the organization can digitally sign the form to expedite the filing process. Utilizing e-signatures helps organizations streamline their paperwork while maintaining compliance with IRS regulations regarding the IRS 8879-EO.

What are the consequences of not filing the IRS 8879-EO?

Failing to file the IRS 8879-EO can result in significant consequences for tax-exempt organizations, including delayed processing of their Form 990 or Form 990-EZ. Additionally, organizations may face penalties imposed by the IRS for non-compliance. Understanding the importance of the IRS 8879-EO can help organizations avoid these challenges and maintain good standing with federal authorities.

Where can I find the IRS 8879-EO form?

The IRS 8879-EO form can be downloaded directly from the IRS website, where official tax documents are organized. Additionally, platforms like pdfFiller provide users the ability to access and fill out the IRS 8879-EO within a cloud-based interface, simplifying the process for organizations. Ensuring you have the correct version of the IRS 8879-EO is crucial for a valid submission.

Can I amend the IRS 8879-EO after submission?

Once submitted, the IRS 8879-EO typically cannot be amended. If there are errors on the form or changes to be made, organizations must address these issues prior to submission. Understanding the procedures surrounding corrections to the IRS 8879-EO is crucial to prevent delays in the processing of your Form 990 or Form 990-EZ.

Is there a fee associated with filing the IRS 8879-EO?

There is no direct fee for filing the IRS 8879-EO itself; however, organizations may incur service fees if they use third-party e-filing services. It’s essential to review the costs associated with any platform used for e-filing, including pdfFiller, which offers various subscription plans. Being informed about potential fees related to the IRS 8879-EO can help organizations budget appropriately.

How does pdfFiller simplify the IRS 8879-EO process?

pdfFiller simplifies the IRS 8879-EO process by providing an intuitive platform where users can easily access, fill, and e-sign the form online. With cloud-based capabilities, organizations can collaborate in real-time, ensuring accuracy and speed in completing their tax documentation. Choosing pdfFiller to manage the IRS 8879-EO allows for a streamlined and efficient filing experience.

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.