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Official form guide
Form 8879-PE: E-file Authorization for Form 1065
Internal Revenue Service Form 8879-PE is an e‑file authorization that lets a partnership’s partner, member, or PR use a PIN to sign the partnership’s electronic Form 1065 return or Administrative Adjustment Request. The ERO must retain the signed form for 3 years.
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IRS Form 8879-PE - E-file Authorization for Form 1065
Internal Revenue Service Form 8879-PE is an e‑file authorization that lets a partnership’s partner, member, or PR use a PIN to sign the partnership’s electronic Form 1065 return or Administrative Adjustment Request. The ERO must retain the signed form for 3 years.
Risk Radar
Scan points- 1Submitting the return without a signed Form 8879‑PE stops the electronic filing.
- 2Entering all zeros as the five‑digit PIN, which is prohibited.
- 3Failing to check the authorization box in Part II before signing.
- 4Omitting the partner’s or PR’s signature, date, or title in Part II.
- 5Sending Form 8879‑PE to the IRS instead of returning it to the ERO.
Plain English
Form 8879‑PE lets a partner, member, or partnership representative sign the partnership’s tax return electronically using a personal ID number. The electronic return originator (ERO) keeps the signed form and does not send it to the IRS.
Submission Date
- Filing date: 2026-01-08 14:10:46
- 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 partner, member, or PR (or DI if the PR is an entity) wants to use a personal identification number (PIN) to electronically sign a partnership’s electronic Form 1065 return or Administrative Adjustment Request.
- Do not use it when the partner, member, or PR is not using a PIN to sign the return.
- Check Form 8453-PE instead when a partner, member, or PR does not use a PIN to sign the return.
Form selector
Use this form or another form?
Partner or member does not want to use a PIN to sign the return
Required e‑file declaration when no PIN is used
✓ Verify that a PIN will not be used before proceeding
ERO must be an authorized e‑file provider for business returns
Confirms ERO’s enrollment in IRS e‑file program
✓ Confirm ERO’s e‑file participation status
Partnership is preparing its Form 1065 electronic return
Underlying partnership return that the PIN will sign
✓ Ensure Form 1065 is completed and ready for e‑filing
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I – Gross receipts or sales
Partnership’s Form 1065 line 1c amount · Form 1065
Part II – Partner or PR signature line
Partner/PR personal identification number (PIN) · Partner or PR
Part III – ERO’s EFIN/PIN entry
ERO’s six‑digit EFIN and five‑digit self‑selected PIN · ERO records
Authorization line – ERO firm name
Name of the ERO firm · ERO documentation
Date fields
Date of signature by partner/PR and ERO · Partner/PR and ERO
Before you submit
- 1Verify partnership name and EIN are entered at the top of Form 8879‑PE.
- 2Confirm Part I amounts match the partnership’s Form 1065 lines.
- 3Check that only one box is selected in Part II to authorize the ERO to enter the PIN.
- 4Enter the ERO firm name on the authorization line in Part II.
- 5Enter the partner, member, or PR PIN (not all zeros) on the signature line in Part II.
- 6Provide title and date for the partner/PR signature.
- 7Enter the ERO’s six‑digit EFIN and self‑selected five‑digit PIN in Part III.
- 8Have the ERO sign and date the certification in Part III.
- 9Return the completed Form 8879‑PE to the ERO by hand delivery, mail, private service, email, website, or fax.
- 10Confirm the ERO has retained the signed Form 8879‑PE for three years.
How to file this form
- 1Enter partnership name and EIN at the top of Form 8879‑PE. (Proof: completed header)
- 2Populate Part I with gross receipts, gross profit, ordinary business income, and rental income amounts from Form 1065. (Proof: numeric entries)
- 3Check the appropriate box, enter the ERO firm name, and have the partner, member, or PR sign with their PIN in Part II. (Proof: signed PIN)
- 4Input the ERO’s six‑digit EFIN and chosen five‑digit PIN in Part III and have the ERO sign. (Proof: ERO certification)
- 5Deliver the signed Form 8879‑PE to the ERO using hand delivery, mail, private service, email, website, or fax. (Proof: delivery receipt)
Known limitations
- 1The form is not used when a partner, member, or PR does not use a PIN; Form 8453‑PE must be used instead.
- 2The form should not be sent to the IRS unless specifically requested.
- 3It applies only to partnership returns (Form 1065) or Administrative Adjustment Requests, not to other entity returns.
- 4The ERO, not the partnership, is responsible for retaining the form for the required period.
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-PE is revised December 2025 and is now a continuous‑use form; the latest version and updates are posted at www.irs.gov/Form8879PE.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. December 2025
- Latest information page — confirm the website www.irs.gov/Form8879PE is referenced
- Continuous‑use status — confirm the form is marked continuous‑use
- Retention period — confirm the ERO must retain the form for 3 years from the return due date or IRS receipt date, whichever is later
- Fee — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain the signed Form 8879‑PE for three years from the return due date or IRS receipt date, whichever is later.
- 2Store the form electronically or in paper file according to Rev. Proc. recordkeeping guidelines.
- 3Await confirmation that the partnership’s electronic return or AAR has been accepted by the IRS.
- 4If the IRS requests the form, provide the retained copy promptly.
- 5Correct any errors by submitting a revised Form 8879‑PE with updated PIN and signatures.
Sources
- SRCForm p.1 — revision date reads Rev. December 2025.
- SRCForm p.2 — indicates continuous‑use form and that the latest version is at www.irs.gov/Form8879PE.
- SRCForm p.2 — purpose: partner/member/PR uses PIN to electronically sign partnership’s electronic return of partnership income or AAR.
- SRCForm p.2 — states that a partner/member/PR who doesn’t use this form must use Form 8453-PE.
- SRCForm p.2 — retention requirement: retain the completed Form 8879‑PE for 3 years from the return due date or IRS received date, whichever is later.
- SRCForm p.1 — ERO must retain this form and must not send it to the IRS unless requested.
- SRCForm p.2 — ERO responsibilities include entering partnership name/EIN, completing Part I, entering ERO firm name, delivering form to partner/PR, and returning completed form to ERO.
- SRCForm p.1 — Part II requires checking one box only to authorize the ERO firm name to enter the PIN.
- SRCForm p.1 — Part III requires ERO to enter six‑digit EFIN and five‑digit PIN and certify.
- SRCForm p.1 — indicates that the partnership’s return or AAR should not be transmitted to the IRS until the properly signed Form 8879‑PE is received.
Common confusion points
Can I enter all zeros as my PIN?
Some filers think zeros are a placeholder, but the form prohibits all‑zero PINs.
→ Verify the PIN entered is not all zeros.
Do I need to mail Form 8879‑PE to the IRS?
The form is retained by the ERO and not sent to the IRS unless requested.
→ Confirm the form is kept by the ERO and not mailed.
Which box should I check in Part II?
Multiple boxes can cause invalid authorization; only one box may be checked.
→ Ensure exactly one box is selected.
Should I write my name or the ERO’s name on the authorization line?
Filers sometimes enter the individual preparer’s name instead of the firm name.
→ Enter the ERO firm name as instructed.
Is this form still annual or now continuous‑use?
Older versions were annual; the current version is continuous‑use.
→ Verify the form header indicates continuous‑use.
How long must the ERO keep the form?
Retention periods can be unclear; the source specifies three years.
→ Confirm the 3‑year retention requirement.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8453-PE — can be filed to provide a paper signature declaration.
Questions about IRS Form 8879-PE
What is IRS Form 8879-PE used for?
Form 8879‑PE lets a partner, member, or partnership representative sign the partnership’s tax return electronically using a personal ID number. The electronic return originator (ERO) keeps the signed form and does not send it to the IRS.
Who must file IRS Form 8879-PE?
A partner, member, or PR (and its designated partner‑representative) of a partnership files IRS Form 8879‑PE together with the electronic return originator.
What information does IRS Form 8879-PE require?
The form records the partnership’s basic financial totals from Form 1065 and captures the partner’s or PR’s five‑digit PIN, signature, title, and date for electronic signing.
Where do I file IRS Form 8879-PE?
The completed form is returned to the electronic return originator by hand delivery, U.S. mail, private delivery service, email, Internet website, or fax; it is not sent to the IRS.
How do I complete IRS Form 8879-PE?
The ERO enters the partnership’s name, EIN and the amounts from Form 1065 in Part I, then writes the ERO firm name on the authorization line in Part II. The partner or member reviews the return, checks the appropriate box, enters a five‑digit PIN (not all zeros), signs, dates and titles the form in Part II, and returns it to the ERO. The ERO then completes Part III with its six‑digit EFIN, the same PIN, a signature and date, retains the form for three years, and only then transmits the electronic return.
What happens if IRS Form 8879-PE is filed incorrectly?
If the signed form is missing or incorrect, the ERO cannot transmit the partnership’s return or AAR, and the ERO must retain the form for 3 years or face record‑keeping penalties.
Can I enter all zeros as my PIN?
Some filers think zeros are a placeholder, but the form prohibits all‑zero PINs. Verify the PIN entered is not all zeros.
Do I need to mail Form 8879‑PE to the IRS?
The form is retained by the ERO and not sent to the IRS unless requested. Confirm the form is kept by the ERO and not mailed.
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