Form 8879-C

What Is Form 8879-C

Form 8879-C, titled "IRS e-file Signature Authorization for Form 5471," is a U.S. Internal Revenue Service (IRS) form used to authorize the electronic filing of Form 5471, "Information Return of U.S. Persons With Respect to Certain Foreign Corporations." A signature authorization form gives the go-ahead for e-filing the corresponding tax documents.

By signing Form 8879-C, taxpayers confirm that they have reviewed the applicable forms and schedules for accuracy. It also verifies that they consent to electronic submission.

Key Components of the 8879 C Form

Understanding the key components of the 8879-C form can help you navigate through the paperwork more easily:

Part I – Taxpayer Information: This part collects basic information like the name, identification number, and the tax year for which the form is being filed.

Part II – Declaration of Taxpayer: This section includes the statements that the taxpayer must agree to before e-filing. It essentially confirms that you have reviewed the form and that the information is accurate to the best of your knowledge.

Part III – Paid Preparer Use Only: This section is for tax professionals preparing the form on behalf of a taxpayer. It includes details like the preparer's name, identification number, and signature.

Signatures: The final part involves the taxpayer's and the preparer's actual signatures, confirming the authorization for e-filing.

Form 8879-C Instructions: A Quick Walkthrough

The Form 8879-C instructions are relatively straightforward but should be followed meticulously to ensure accurate and compliant filing.

Review Form 5471: Before you fill out and sign Form 8879-C, it’s crucial to review Form 5471 and all its schedules for accuracy. Any errors could lead to complications in the e-filing process.

Complete Part I: Fill in your details, including name, identification number, and tax year.

Read Part II Carefully: Ensure you understand the declarations and responsibilities laid out in this part before signing.

Part III – For Paid Preparers: If a tax professional assists you, they will complete this section.

Sign and Date: Both the taxpayer and the preparer must sign and date the form, thereby authorizing the electronic submission of the form and its associated documents.

Submission: Finally, submit the signed form as per the guidelines provided in the instruction manual.