IRS Form 8879-EX Instructions

When filing a corporate tax return, the taxpayer may choose to allow their tax professional to electronically sign the federal tax returns on his or her behalf. The donor can do this by using IRS Form 8879-EX, IRS e-file Signature Authorization for Forms 720, 2290, and 8849.

In this article, we’ll go over what you need to know about IRS Form 8879-EX, including:

• How to complete IRS Form 8879-EX
• Taxpayer responsibilities
• Frequently asked questions

Let’s start with an overview of how to complete this tax form.

How do I complete IRS Form 8879-EX?

There are three parts to IRS Form 8879-EX:

• Part I: Type of Return and Return Information
• Part II: Taxpayer Declaration and Signature Authorization
• Part III: Certification and Authentication

Before we begin with Part I, let’s take a look at the information fields at the very top of IRS Form 8879-EX.

Top of form

At the very top of IRS Form 8879-EX, there are a few information fields to complete.

Reporting period

Enter the calendar year or fiscal tax year of your corporation’s tax return. If using tax preparation software, your software should automatically complete this field.

Taxpayer name

Enter your name, as shown on the e-filed return.

Taxpayer identification number

Enter the tax ID number in this field. This can be one of the following:

• Social Security number (SSN)
• Individual taxpayer identification number (ITIN)
• Employer identification number (EIN)

Once you’ve completed the TIN field, you’re ready to start Part I.

Part I: Type of Return and Return Information

In Part I, we’ll enter certain tax return information from the excise tax return. When completing IRS Form 8879-EX, you will need to complete one of the following four lines, based on which corporate tax return you are filing:

• Line 1: IRS Form 720, Quarterly Federal Excise Tax Return
• Line 2: IRS Form 2290, Heavy Highway Vehicle Use Tax Return
• Line 3: IRS Form 8849, Claim for Refund of Excise Taxes

Let’s take a closer look at each line.

Line 1: Form 720

Check the box in Line 1a. After that, enter either of the following as applicable, in the appropriate line:

• If you owe money: Line 1b (Balance due), from Form 720, Part III, Line 10
• If you are owed a refund: Line 1c (Overpayment), from Form 720, Part III, Line 10

Line 2: Form 2290

Check the box in Line 2a. After that, enter the balance due in Line 2b. You can find this amount on your Form 2290, on Line 6.

Line 3: Form 8849

Check the box in Line 3a. After that, enter the balance due in Line 3b. You can find this amount on one of the following, as applicable:

• Schedule 1, Nontaxable Use of Fuels
• Schedule 2, Sales by Registered Ultimate Vendors
• Schedule 3, Certain Fuel Mixtures and the Alternative Fuel Credit
• Schedule 5, Section 4081(e) Claims
• Schedule 6, Other Claims
• Schedule 8, Registered Credit Card Issuers

Please note that Schedules 2, 3, 5, and 8 cannot be combined with other schedules. You will need to file a separate Form 8879-EX for each separate schedule.

Part II: Taxpayer Declaration and Signature Authorization

In Part II, we’ll go over the declaration and electronic signature authorizations in IRS Form 8879-EX. Before we get into the instructions, we should take a moment to go over some of the IRS requirements outlined in the finer print.

What does the declaration say?

There are a few main points you should know here.

You may be subject to legal penalties

In the first line, you are declaring, under penalties of perjury, that:

• You have personally reviewed the tax return, and
• The tax return is true, correct, and complete, to the best of your knowledge

You’re giving certain permissions to your tax professional

In the declaration, you are giving your electronic return originator (ERO), transmitter, or intermediate service provider permission to send and receive certain information to the IRS.

Specifically, you are granting permission to receive:

• Acknowledgment of receipt or reason for rejection of the transmission (tax return)
• Reasons for delays in processing the tax return or tax refund
• Date of any refund that may be owed to the estate or trust

You’re giving the federal government permission to conduct electronic funds withdrawal from a bank account

If you owe corporate income taxes to the United States government, your electronic signature authorizes the U.S. Treasury, through its designated financial agent, take electronic payment of the corporate tax bill.

The federal government will do this by direct debit from your financial institution account.

If you wish to revoke a payment, you must contact the financial agent no later than 2 business days prior to the payment or settlement date.

Taxpayer’s PIN

Once you’ve read the tax declaration, you may choose one of the available personal identification number (PIN) methods:

• ERO enters your PIN for you
• Enter your own PIN

Select the first box if you authorize your tax preparer to enter your PIN. You’ll enter the five-digit PIN on the electronic Form 8879-EX, which your paid preparer will use to provide your IRS electronic signature.

Otherwise, you can use the self-select PIN method in the tax preparation software prior to electronic submission of a return. Your tax professional will file the electronic corporate tax return using the practitioner PIN method.

Below the PIN, sign and date the form as the taxpayer.

Part III: Certification and Authentication

n Part III, your tax return preparer will enter his or her PIN, which consists of:

• The ERO’s six-digit electronic filing identification number (EFIN), followed by
• A five-digit PIN

Below this field, the ERO will sign and date the Form 8879-EX.

Filing IRS Form 8879-EX

As the taxpayer, there are a couple of things you may want to know about IRS Form 8879-EX.

Your tax return preparer won’t send this form to the IRS

In fact, the form itself says in bold print, “Don’t send to the IRS. Keep for your records.” Your tax return preparer is required to keep this form for at least 3 years after the tax return is filed, or after the IRS has received the tax return, whichever is later.

You don’t have to complete IRS Form 8879-EX

A taxpayer and an ERO use Form 8879-EX when the taxpayer wants to use a personal identification number (PIN) to:

• Electronically sign an electronic excise tax return and,
• Consent to electronic funds withdrawal (direct debit), if applicable

Any employer who doesn’t want to use Form 8879-EX must use IRS Form 8453-EX, Excise Tax Declaration for an IRS e-file Return.

Your tax preparer has certain responsibilities

According to the IRS instructions, your tax return preparer (or ERO) must do the following:

• Enter the name and EIN of the estate or trust at the top of the form;
• Complete Part I using the amounts from the estate’s or trust’s income tax return;
  • Zero may be entered when appropriate
• Enter on the authorization line in Part II the ERO firm name if the ERO is authorized to enter the taxpayer’s PIN;
  • Not the name of the individual preparing the return
• Give the taxpayer a copy of Form 8879-EX for completion and review, and
  • Acceptable delivery methods include hand delivery, U.S. mail, private delivery service, email, Internet website, and fax
• Complete Part III, including a signature and date

You have responsibilities as well

As the taxpayer, you must do the following:

• Verify the accuracy of the estate’s or trust’s prepared income tax return;
• Check the appropriate box in Part II to either:
  • Authorize the ERO to enter the taxpayer’s PIN or
  • Choose to enter it in person;
• Indicate or verify your PIN when authorizing the ERO to enter it
  • The PIN must be five numbers other than all zeros
• Sign and date Part II; and
• Return the completed Form 8879-EX to the ERO

The acceptable delivery methods include:

• Hand delivery
• U.S. mail
• Private delivery service
• Email
• Internet website, and
• Fax

Your tax return preparer will not submit the tax return until after he or she receives your signed form.

Video walkthrough

Watch this instructional video to learn more about your e-File signature authorization for excise tax returns.

Frequently asked questions

Where can I find IRS Form 8879-EX?

As with other tax forms, you can find IRS Form 8879-EX on the Internal Revenue Service website. For your convenience, we’ve included the latest copy of this IRS e-file signature authorization form right here, in this article.

Related tax articles

IRS Form 8453-EX Instructions

Posted in Tax Forms, Tax Planning

IRS Form 8879-CORP Instructions

Posted in Tax Forms, Tax Planning

IRS Form 8879 Instructions

Posted in Tax Forms, Tax Planning

What do you think?