8879 Instructions 2020-2025 Form

What is the Form 8879 PE IRS E-file Signature Authorization for Form 1065

The Form 8879 PE is an essential document used in the e-filing process for partnerships, specifically for Form 1065, which reports income, deductions, gains, and losses from the operation of a partnership. This form serves as the IRS e-file signature authorization, allowing a partner or authorized representative to sign the electronic return on behalf of the partnership. It is crucial for ensuring that the e-filed return is legally binding and compliant with IRS regulations.

Steps to Complete the Form 8879 PE IRS E-file Signature Authorization for Form 1065

Completing the Form 8879 PE involves several key steps:

• Gather necessary information, including the partnership's name, address, and Employer Identification Number (EIN).
• Ensure that the electronic version of Form 1065 is prepared and ready for submission.
• Enter the name and title of the partner or authorized representative who will sign the form.
• Review the completed Form 1065 for accuracy before signing the Form 8879 PE.
• Sign the Form 8879 PE electronically, ensuring compliance with IRS e-signature requirements.
• Submit the signed Form 8879 PE along with the electronic return to the IRS.

Legal Use of the Form 8879 PE IRS E-file Signature Authorization for Form 1065

The legal use of the Form 8879 PE is grounded in its role as a signature authorization for e-filing. By signing this form, the partner or authorized representative confirms that the information provided in the Form 1065 is accurate and complete to the best of their knowledge. This form must be retained for a minimum of three years, as it may be required for verification by the IRS. Compliance with IRS guidelines ensures that the e-filing process is legally valid and protects the partnership from potential penalties.

IRS Guidelines for Form 8879 PE

The IRS has specific guidelines regarding the use of Form 8879 PE. These guidelines include:

• The form must be signed by a partner or an authorized representative of the partnership.
• It must be completed and submitted in conjunction with the electronic filing of Form 1065.
• All information on the form must be accurate and match the details provided in the electronic return.
• The form should be stored securely, as it may be subject to IRS review.

Filing Deadlines for Form 8879 PE

Filing deadlines for Form 8879 PE align with those for Form 1065. Typically, partnerships must file their Form 1065 by March 15 of the year following the tax year. If the partnership requires an extension, they can file Form 7004 to receive an additional six months. It is important to ensure that Form 8879 PE is signed and submitted along with the electronic return by the applicable deadlines to avoid penalties.

Examples of Using the Form 8879 PE IRS E-file Signature Authorization for Form 1065

Form 8879 PE is commonly used in various scenarios, such as:

• A partnership with multiple partners where one partner is designated to sign on behalf of the group.
• A limited liability company (LLC) filing as a partnership, utilizing the form for e-filing compliance.
• Partnerships engaging tax professionals who prepare and file the return electronically on behalf of the partners.