Free 2008 Form 8879-B - Federal

Form

8879-B

IRS e-file Signature Authorization for Form 1065-B
For calendar year 2008, or tax year beginning , 2008, ending , 20 .

OMB No. 1545-2043

Department of the Treasury Internal Revenue Service Name of partnership

2008
1 2 3 4 5

See instructions. Do not send to the IRS. Keep for your records.
Employer identification number

Part I
1 2 3 4 5

Tax Return Information (Whole dollars only)

Gross receipts or sales less returns and allowances (Form 1065-B, line 1c) Gross profit (Form 1065-B, line 3) Taxable income (loss) from passive loss limitation activities (Form 1065-B, line 25) Taxable income (loss) from other activities (Form 1065-B, Schedule K, line 2) Qualified dividends from other activities (Form 1065-B, Schedule K, line 3)

Part II

Declaration and Signature Authorization of General Partner or Limited Liability Company Member Manager

Under penalties of perjury, I declare that I am a general partner or limited liability company member manager of the above partnership and that I have examined a copy of the partnership's 2008 electronic income tax return and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amounts in Part I above are the amounts shown on the copy of the partnership's electronic income tax return. I consent to allow my electronic return originator (ERO), transmitter, or intermediate service provider to send the partnership's return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) an indication of any refund offset, (c) the reason for any delay in processing the return or refund, and (d) the date of any refund. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the partnership's federal taxes owed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days before the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the partnership's electronic income tax return and, if applicable, the partnership's consent to electronic funds withdrawal. General partner's or limited liability company member manager's PIN: check one box only I authorize
ERO firm name

to enter my PIN
do not enter all zeros

as my signature

on the partnership's 2008 electronically filed income tax return. As a general partner or limited liability company member manager, I will enter my PIN as my signature on the partnership's 2008 electronically filed income tax return.
General partner's or limited liability company member manager's signature Title Date

Part III

Certification and Authentication

ERO's EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
do not enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the 2008 electronically filed income tax return for the partnership indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.

ERO's signature

Date

ERO Must Retain This Form -- See Instructions Do Not Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 48213R Form

8879-B

(2008)

Form 8879-B (2008)

Page

2

Purpose of Form
A general partner or a limited liability company member manager (LLC member manager) and an electronic return originator (ERO) use Form 8879-B when the general partner or LLC member manager wants to use a personal identification number (PIN) to electronically sign an electing large partnership's electronic income tax return, and, if applicable, consent to electronic funds withdrawal. A general partner or LLC member manager who does not use a PIN to electronically sign Form 1065-B must use Form 8453-B, U.S. Electing Large Partnership Declaration for an IRS e-file Return. For more information, see the instructions for Form 8453-B. Do not send this form to the IRS. The ERO must retain Form 8879-B.

General Partner or LLC Member Manager Responsibilities
The General Partner or LLC Member Manager will: Verify the accuracy of the partnership's prepared income tax return; Check the appropriate box in Part II to either authorize the ERO to enter the PIN or choose to enter it in person; Indicate or verify the PIN when authorizing the ERO to enter it (the PIN must be five numbers other than all zeros); Sign, date, and enter his or her title in Part II; and Return the completed Form 8879-B to the ERO by hand delivery, U.S. mail, private delivery service, or fax. The partnership's return will not be transmitted to the IRS until the ERO receives the general partner's or LLC member manager's signed Form 8879-B.

See Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns, for more information.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103. The time needed to complete this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping Learning about the law or the form Preparing the form 3 hr., 49 min. 12 min. 16 min.

ERO Responsibilities
The ERO will: Enter the name and employer identification number of the partnership at the top of the form; Complete Part I using the amounts (zero may be entered when appropriate) from the partnership's 2008 income tax return; Enter on the authorization line in Part II the ERO firm name (not the name of the individual preparing the return) if the ERO is authorized to enter the general partner's or LLC member manager's PIN; After completing the form as required above, give the general partner or LLC member manager Form 8879-B for completion and review--this can be done by hand delivery, U.S. mail, private delivery service, email, or Internet website; and Complete Part III, including a signature and date. You must receive the completed and signed Form 8879-B from the CAUTION general partner or LLC member manager before the electronic return is transmitted (or released for transmission).

Important Notes for EROs
Do not send Form 8879-B to the IRS unless requested to do so. Retain the completed Form 8879-B for 3 years from the return due date or IRS received date, whichever is later. Form 8879-B can be retained electronically in accordance with the recordkeeping guidelines in Rev. Proc. 97-22, which is on page 9 of Internal Revenue Bulletin 1997-13 at www.irs.gov/pub/irs-irbs/irb97-13.pdf. Enter the general partner's or LLC member manager's PIN on the input screen only if the general partner or LLC member manager has authorized you to do so. Provide the general partner or LLC member manager with a copy of the signed Form 8879-B upon request. Provide the general partner or LLC member manager with a corrected copy of the Form 8879-B if changes are made to the return (for example, based on the general partner's or LLC member manager's review).

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to this address. Instead, keep it for your records.