Form 8879-EO

What Is Form 8879-EO?

Form 8879-EO, also known as the IRS e-file Signature Authorization for an Exempt Organization, is an official form used by the IRS service in the United States. This form is used primarily by tax-exempt organizations that choose to file their tax returns online. The form authorizes an officer of the organization to sign and electronically file the return on behalf of the organization. It is an essential procedure to ensure the authenticity and validity of the tax returns thus filed.

Importance of 8879 EO form

The importance of properly handling the 8879 EO form is multi-faceted. It acts as a declaration document from the ERO that the exempt organization's return information aligns with the information in the records. This is especially vital when dealing with electronically filed return of exempt organizations. It also provides the ERO with authorization to enter or generate the organization's PIN, either on a paper return or via an electronic filing.

How To Fill Out IRS Form 8879 EO

An advantage of the 8879 EO form is its relative simplicity. It does not require substantial information like most other IRS forms. Here are the important sections you need to fill:

1. On the 'Name of Exempt Organization' line, input the exact legal name of your organization. Use the name as registered with the IRS. 
2. Adjacent to the organization name, you'll see the 'Employer identification number (EIN)' space. Type in your organization’s specific tax identification digits. 
3. On where there is 'Name and title of officer', enter the name and title of your organization's representative. This officer is typically the person who holds full authority to sign the tax documents on behalf of the organization.
4. Stipulate the form number of the return you are authorizing in the space provided. This should be entered exactly as it appears on the tax document.
5. Complete the 'Certification and Authentication' section by checking the appropriate box to indicate whether you are using this form to authorize an ERO (Electronic Return Originator) to add an electronic signature to your return, or if the form is being used to authorize an ERO to file your return electronically. 
6. Next to the signature, put the date of submission.

Situations requiring organizations to fill out form 8879-EO

Nowadays, there are some situations and entities that require IRS Form 8879-EO. These include:

• Tax-Exempt Organizations: These organizations are generally non-profits including religious, educational, and charitable groups. They are required to report their yearly financial activities. As part of the process, to submit their returns electronically, they should fill out the 8879-EO form.
• Electronic Return Originators: If an ERO is authorized to submit the electronic return on behalf of the tax-exempt organization, it must fill out this form. The information provided gives them the authority to enter the organization's unique PIN.
• Corporations or Partnership Businesses: Any business entity that classifies as tax-exempt must also complete this form. This includes corporations and partnerships.
• Amended Returns: Any taxpayer attempting to make changes to their existing return must submit an amended return. Whether you initially filed electronically or with a paper form, you're required to fill out the 8879-EO to submit the changes electronically.
• Rejected Electronic Returns: If an organization's electronic return is rejected by the IRS due to errors or inaccuracies, the entity must revise the return and resubmit it. In this case, they need to complete the 8879-EO form as part of the resubmission process.