2014-2025 Form

What is the Form 8879 PE

The Form 8879 PE is a critical document used in the tax filing process for partnerships and entities taxed as partnerships. This form serves as an eSignature authorization for the electronic filing of the partnership's tax return. It allows the designated partner to sign the return electronically, ensuring compliance with IRS regulations while streamlining the filing process. The form includes essential information such as the partnership's name, Employer Identification Number (EIN), and the name of the partner authorized to sign.

How to use the Form 8879 PE

Using the Form 8879 PE involves several straightforward steps. First, ensure that all required information is accurately filled out, including the partnership's details and the authorized partner's information. Once the form is completed, the authorized partner must review the information for accuracy. After verification, the partner can electronically sign the form, which then allows for the electronic submission of the partnership tax return. It is important to retain a copy of the signed form for your records, as it serves as proof of authorization for the e-filing.

Steps to complete the Form 8879 PE

Completing the Form 8879 PE requires careful attention to detail. Follow these steps to ensure proper completion:

• Gather necessary information, including the partnership's name, EIN, and the authorized partner's name.
• Fill in the relevant fields on the form, ensuring all information is accurate and complete.
• Review the form for any errors or omissions.
• Have the authorized partner sign the form electronically.
• Keep a copy of the signed form for your records.

Legal use of the Form 8879 PE

The legal use of the Form 8879 PE is governed by IRS regulations that outline the requirements for electronic signatures. When properly completed and signed, the form is considered legally binding. It is essential to comply with the Electronic Signatures in Global and National Commerce (ESIGN) Act and the Uniform Electronic Transactions Act (UETA) to ensure that the electronic signature holds legal weight. This compliance not only facilitates the electronic filing process but also protects the interests of the partnership and its partners.

Filing Deadlines / Important Dates

Filing deadlines for the Form 8879 PE align with the partnership tax return deadlines. Generally, partnerships must file their tax returns by the 15th day of the third month following the end of their tax year. For partnerships operating on a calendar year, this means the return is due by March 15. If an extension is filed, the deadline may be extended by six months. It is crucial to be aware of these dates to avoid penalties and ensure timely filing.

Required Documents

To complete the Form 8879 PE, certain documents are required. These include:

• The partnership's tax return (Form 1065).
• Financial statements of the partnership, if applicable.
• Any supporting documentation related to deductions or credits claimed.

Having these documents on hand will facilitate the accurate completion of the form and ensure compliance with IRS requirements.