Form 8879-S

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What Is Form 8879-S

Form 8879-S is an IRS document authorization form for S corporations' use. This form allows the taxpayer to consent to the electronic filing of the corporation's tax return and to declare that the information provided is accurate. It is an essential tool for tax professionals and S corporations seeking a streamlined approach to electronically submitting tax documents. The authorization provided by form 8879-S is a critical part of the e-file process. It is a digital signature, ensuring the submitted information is verified and secure.

When to Use IRS Form 8879-S

Form 8879-S is necessary in the following scenarios:

  • When an S corporation opts to e-file Form 1120S, U.S. Income Tax Return for an S Corporation, and does not use the Self-Select PIN method for the signatures.
  • This form is also used to authorize a tax professional to e-file the corporation's tax return on its behalf.
  • It serves as recorded consent for electronic funds withdrawal for any balance due on the corporate tax return.

Form 8879-S is not required if the corporation files the return by paper or uses alternative electronic signature methods.

How To Fill Out Form 8879-S Instructions

Filling out Tax Form 8879-S involves several systematic steps to ensure accurate and secure electronic filing. Here's how to do it:

  • Begin by providing the corporation's name, employer identification number (EIN), and the electronic return originator's (ERO) name.
  • Enter the tax year and indicate whether it is for a fiscal or calendar year. Specify the form number being filed (Form 1120S).
  • Part I - Declaration of Taxpayer:

Confirm the tax return details, including the corporation’s total assets and balance due or refund expected.

  • Part II - Declaration of Electronic Return Originator (ERO):

The ERO must verify the taxpayer's identity with the proper documentation.

  • Signatures:

The corporation's officer and the ERO must sign and date the form, providing their respective PINs.

The ERO then retains the completed Form 8879-S and forwards the tax return to the IRS electronically.

When to File Tax Form 8879-S

Timing is essential when it comes to filing form 8879-S instructions. The IRS has specific deadlines for e-filing tax returns and, thus, for submitting form 8879-S. This form must be completed and signed before transmitting the S corporation's tax return. The due date for the 1120S return is generally the 15th day of the 3rd month following the end of the corporation's tax year, which is March 15 for corporations on a calendar year. To avoid any late filing penalties, ensure that Form 8879-S is ready to be submitted well before the tax deadline.

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