IRS Form 8879-PE – E-file Authorization for Form 1065

IRS Form 8879-PE – Form 8879-PE is the official IRS e-file signature authorization form used for partnership tax returns (Form 1065) and Administrative Adjustment Requests (AARs). Partnerships rely on it to electronically sign and file returns using a Personal Identification Number (PIN) instead of a wet signature. Tax professionals (EROs) and authorized partners/members use this form to authorize e-filing securely.

The current version is Form 8879-PE (Rev. December 2025), released in September 2025 and effective for current filings. Download the latest PDF directly from the IRS: https://www.irs.gov/pub/irs-pdf/f8879pe.pdf.

Who Must Use Form 8879-PE?

  • Authorized signer: A general partner, LLC member-manager, Partnership Representative (PR), or Designated Individual (DI) if the PR is an entity.
  • ERO (Electronic Return Originator): The tax professional or firm preparing and transmitting the return.
  • Use this form when the signer wants to sign the partnership’s Form 1065 (or AAR) electronically with a 5-digit PIN.
  • Alternative: If the signer does not use a PIN, file Form 8453-PE instead.

When Is Form 8879-PE Required?

  • For any electronically filed Form 1065 (U.S. Return of Partnership Income) or related AAR under the BBA regime.
  • Required before the ERO transmits the return to the IRS.
  • Common for partnerships filing through tax software or a CPA who uses the Practitioner PIN method.

Key Sections of Form 8879-PE

Part I – Form 1065 Information
The ERO enters five key dollar amounts from the prepared Form 1065 (whole dollars only; zeros are allowed where appropriate):

  1. Gross receipts or sales (Form 1065, line 1c)
  2. Gross profit (line 3)
  3. Ordinary business income (loss) (line 23)
  4. Net rental real estate income (loss) (Schedule K, line 2)
  5. Other net rental income (loss) (Schedule K, line 3c)

These numbers verify that the signer reviewed the correct return.

Part II – Declaration and Signature Authorization
The authorized partner/member/PR/DI:

  • Declares under penalties of perjury that they examined the return/AAR and it is accurate.
  • Confirms authority to sign.
  • Selects a 5-digit PIN (do NOT use all zeros).
  • Checks one box:
    • Authorize the ERO firm to enter the PIN, or
    • Enter the PIN themselves.
  • Signs, dates, and enters their title.

Part III – ERO Certification
The ERO enters their 6-digit EFIN + 5-digit self-selected PIN (not all zeros), signs, and dates. This acts as the ERO’s electronic signature.

Here’s what the form looks like:

Step-by-Step Instructions to Complete Form 8879-PE

For the ERO (Tax Professional):

  1. Fill in partnership name and EIN at the top.
  2. Complete Part I with figures from the final Form 1065.
  3. If the signer authorizes you, enter the ERO firm name in Part II.
  4. Provide the form to the signer (email, fax, mail, portal, etc.).
  5. After signer returns it, complete Part III with your EFIN/PIN and sign.
  6. Transmit the return only after you have the signed form.

For the Authorized Signer (Partner/Member/PR):

  1. Review the full return and Part I amounts.
  2. Choose your 5-digit PIN.
  3. Check the appropriate authorization box.
  4. Sign, date, and title.
  5. Return the completed form to the ERO before filing.

Retention & Submission Rules

  • The ERO must keep the completed Form 8879-PE for 3 years from the return due date (or IRS received date, whichever is later).
  • Electronic retention is allowed (see Rev. Proc. 97-22).
  • Do NOT mail the form to the IRS unless specifically requested.

Common Questions (FAQs)

Can I e-sign Form 8879-PE?
Yes — the IRS allows electronic signatures on Form 8879-PE (scanned, digitized, or via approved platforms) as long as the ERO retains the record.

What if the PIN is entered incorrectly?
The return may reject. The signer must provide the correct PIN before transmission.

Do I need a new form every year?
Yes — a separate Form 8879-PE is required for each tax year’s filing.

What publications should I reference?

  • Pub. 3112 (IRS e-file Application & Participation)
  • Pub. 4163 (Modernized e-File for Business Returns)

Download & Official Resources

Always use the latest IRS version and consult a qualified tax professional for your specific situation. Accurate completion of Form 8879-PE ensures your partnership return files smoothly without signature-related delays.

Last updated for tax year 2025 filings (February 2026). Information is based directly on current IRS Form 8879-PE and related publications.