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Official form guide
Form 8879-CRP: 8879-CORP
IRS Form 8879-CORP is the e‑file authorization for corporations, allowing a corporate officer to sign an electronic Form 1120‑series return with a five‑digit PIN. Corporations filing Form 1120, 1120‑F, 1120‑H, or 1120‑S use it.
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IRS Form 8879-CRP - 8879-CORP
IRS Form 8879-CORP is the e‑file authorization for corporations, allowing a corporate officer to sign an electronic Form 1120‑series return with a five‑digit PIN. Corporations filing Form 1120, 1120‑F, 1120‑H, or 1120‑S use it.
Risk Radar
Scan points- 1Submitting the form before the officer signs and returns it blocks electronic transmission of the return.
- 2Leaving the corporation’s name or EIN blank at the top of Form 8879‑CORP.
- 3Entering an incorrect total income amount in Part I that does not match the tax return.
- 4Checking the authorization box but entering a PIN that is not five digits or is all zeros.
- 5Omitting the officer’s signature, date, or title in Part II.
Plain English
Form 8879‑CORP lets a corporate officer approve the electronic filing of the corporation’s tax return using a personal PIN. The officer signs the form, the ERO adds their electronic filing credentials, and the completed form stays with the ERO. It is not mailed to the IRS.
Submission Date
- Filing date: 2024-12-20 22:10:22
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a corporate officer wants to use a personal identification number (PIN) to electronically sign the corporation’s electronic income tax return and, if applicable, consent to electronic funds withdrawal.
- Do not use it when the officer prefers a traditional signature without a PIN.
- Check Form 8453-CORP instead when the officer does not use a PIN for the electronic filing.
Form selector
Use this form or another form?
Filing a U.S. corporation income tax return (Form 1120)
Provides the required PIN authorization for the electronic return
✓ Verify the return type matches the form used
Filing a foreign corporation income tax return (Form 1120-F)
Extends PIN authorization to foreign corporate returns
✓ Confirm the correct line on Form 8879-CORP is used
Officer declines to use a PIN
Required e‑file declaration when no PIN is used
✓ Ensure the officer selects the alternative form
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Officer’s PIN entry
Five‑digit PIN (not all zeros) · Part II authorization line
Officer’s signature
Handwritten signature · Part II signature line
Officer’s title
Officer’s title (e.g., President) · Part II title field
Total income amount
Whole‑dollar total from the corporation’s return · Part I lines 1‑4
ERO’s EFIN/PIN
Six‑digit EFIN and five‑digit self‑selected PIN · Part III
Before you submit
- 1Verify the corporation’s name and EIN are entered at the top of the form.
- 2Enter the correct total income amounts in Part I, using whole dollars.
- 3Check the appropriate box in Part II to authorize the ERO to enter the PIN or to enter it in person.
- 4Enter a five‑digit PIN that is not all zeros if authorizing the ERO.
- 5Officer signs, dates, and prints title in Part II.
- 6Officer returns the completed form to the ERO using an acceptable delivery method.
- 7Confirm the ERO has received the signed form before the electronic return is transmitted.
- 8Ensure the ERO does not submit the form to the IRS unless specifically requested.
- 9Retain a copy of the signed Form 8879-CORP for corporate records.
How to file this form
- 1Enter corporation name and employer identification number at the top of Form 8879-CORP.
- 2Complete Part I with the total income figures from the corporation’s return.
- 3Officer reviews the return for accuracy and selects the PIN authorization option in Part II.
- 4Officer enters or authorizes the PIN, signs, dates, and prints title in Part II.
- 5Officer delivers the signed form to the ERO by hand, mail, email, fax, or other acceptable method.
- 6ERO retains the form and transmits the electronic return after receiving the signed form.
Known limitations
- 1Form 8879-CORP applies only to corporate returns in the Form 1120 series.
- 2A corporate officer who does not use a PIN must file Form 8453-CORP instead.
- 3The form is not to be sent to the IRS unless specifically requested.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8879-CORP shows Rev. December 2024 and directs users to www.irs.gov/Form8879CORP for the latest information; it was updated to accommodate additional corporations that may be able to electronically file their income tax returns.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. December 2024 (Form p.1).
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — confirm officer signature, date, and title appear in Part II (Form p.1).
- Retention period — confirm the ERO retains the form for 3 years from the return due date or IRS receipt date, whichever is later (Form p.2).
Quick Facts
Downloads
After you file
- 1Keep the signed Form 8879-CORP in corporate records.
- 2Retain the form for 3 years from the return due date or IRS receipt date, whichever is later.
- 3Confirm the ERO has retained the form as required.
- 4Monitor for electronic filing acknowledgment from the IRS.
- 5If an error is discovered, submit a corrected Form 8879-CORP before the return is processed.
Sources
- SRCForm p.1 — revision date Rev. December 2024 displayed on the form.
- SRCForm p.1 — latest information URL www.irs.gov/Form8879CORP provided.
- SRCForm p.2 — update to accommodate additional corporations noted.
- SRCForm p.2 — purpose: corporate officer uses PIN to electronically sign return.
- SRCForm p.2 — alternative form when not using PIN: Form 8453-CORP.
- SRCForm p.2 — retention requirement: ERO must keep form for 3 years from due date or IRS receipt.
- SRCForm p.1 — PIN must be five digits other than all zeros.
- SRCForm p.1 — officer must sign, date, and title in Part II.
- SRCForm p.2 — acceptable delivery methods listed for returning the form to the ERO.
Common confusion points
Can I send this form to the IRS?
The form states not to send it to the IRS unless requested.
→ Verify the form is kept for records, not mailed.
Do I need to enter zeros for missing income lines?
Zeros may be entered when appropriate in Part I.
→ Confirm each line reflects the return’s actual total, using zero only if no amount.
What if my PIN is all zeros?
The PIN must be five digits other than all zeros.
→ Ensure the entered PIN contains at least one non‑zero digit.
Do I need to sign both Part II and Part III?
Only Part II requires the officer’s signature; Part III requires the ERO’s signature.
→ Check that the officer’s signature is on Part II and the ERO’s on Part III.
Is an electronic signature sufficient?
The PIN entered in Part II serves as the officer’s electronic signature.
→ Confirm the PIN is entered correctly and the box is checked.
How long must the ERO keep this form?
The ERO must retain the form for 3 years from the return due date or IRS receipt date.
→ Verify retention policy is followed.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453-CORP | Serves as the alternative e‑file declaration when PIN authorization fails.
Questions about IRS Form 8879-CRP
What is IRS Form 8879-CRP used for?
Form 8879‑CORP lets a corporate officer approve the electronic filing of the corporation’s tax return using a personal PIN. The officer signs the form, the ERO adds their electronic filing credentials, and the completed form stays with the ERO. It is not mailed to the IRS.
Who must file IRS Form 8879-CRP?
Corporate officers of corporations filing an electronic Form 1120, 1120‑F, 1120‑H, or 1120‑S return, together with an authorized electronic return originator (ERO), must use Form 8879‑CORP.
What information does IRS Form 8879-CRP require?
The form records the corporation’s name and EIN, total income amounts from the return (Part I), the officer’s five‑digit PIN, signature, date and title (Part II), and the ERO’s EFIN, PIN, signature and date (Part III).
Where do I file IRS Form 8879-CRP?
Do not send Form 8879‑CORP to the IRS. The completed form must be given to the ERO, who retains it for three years.
How do I complete IRS Form 8879-CRP?
First, enter the corporation’s name and employer identification number at the top. Next, fill Part I with the total income figures from the return. In Part II the officer checks the authorization box, enters a five‑digit PIN (not all zeros), signs, dates, and titles the form. The officer returns the form to the ERO by hand, mail, fax, email, or other acceptable method; the ERO then completes Part III, signs, dates, and retains the form for three years.
What happens if IRS Form 8879-CRP is filed incorrectly?
If the ERO does not receive the officer’s signed form before transmission, the corporation’s return cannot be sent electronically, causing filing delays.
Can I send this form to the IRS?
The form states not to send it to the IRS unless requested. Verify the form is kept for records, not mailed.
Do I need to enter zeros for missing income lines?
Zeros may be entered when appropriate in Part I. Confirm each line reflects the return’s actual total, using zero only if no amount.
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