8879-PE

E-file Authorization for Form 1065

Agency
IRS
Revision
Rev. December 2025
Fillable fields
18
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8879-PE online
Page 1 of form 8879-PE

Form 8879-PE: E-file Authorization for Form 1065

Form 8879-PE, E-file Authorization for Form 1065, is used by a partner or member, or a partnership representative (PR), together with an electronic return originator (ERO). The instructions say they use it when the signer wants to use a personal identification number (PIN) to electronically sign a partnership's electronic return of partnership income or administrative adjustment request (AAR). When the PR is an entity, its designated individual (DI) signs.

The ERO fills in the partnership's details and five amounts from Form 1065, the signer reviews the return and picks a PIN option, and the ERO certifies with its own EFIN and PIN. The form says "Don't Submit This Form to the IRS Unless Requested To Do So." The ERO keeps it.

A signer who doesn't use Form 8879-PE uses Form 8453-PE instead. You can fill out Form 8879-PE free in your browser on this page and download it without an account.

What's on Form 8879-PE

Header

The calendar or tax year, the name of the partnership and its employer identification number.

Part I: Form 1065 information

Five amounts in whole dollars from Form 1065: gross receipts less returns, gross profit, ordinary business income, net rental real estate income and other net rental income.

Part II: declaration

Six statements under penalties of perjury about the signer's role, review of the return or AAR, authority to sign, the Part I amounts, consent to transmit and the selected PIN.

Part II: PIN choice and signature

Two boxes: authorize the ERO firm to enter the PIN, or enter it in person. Then the signature, title and date.

Part III: certification and authentication

The ERO's six-digit EFIN followed by a five-digit self-selected PIN, and the ERO's signature and date.

How Form 8879-PE is completed

  1. 1

    ERO fills the header and Part I

    The ERO enters the partnership's name and EIN and completes Part I from the partnership's Form 1065. The instructions say zero may be entered when appropriate.

  2. 2

    ERO names the firm

    If authorized to enter the signer's PIN, the ERO enters its firm name on the Part II authorization line, not the name of the individual preparing the return.

  3. 3

    Signer reviews the return

    The partner or member, or PR, verifies the accuracy of the partnership's return or AAR.

  4. 4

    Signer picks a PIN option

    Check one box only in Part II. The instructions say the PIN is five digits other than all zeros.

  5. 5

    Signer signs and returns it

    Sign, date and enter a title in Part II, then return the form to the ERO by hand delivery, U.S. mail, private delivery service, email, Internet website, or fax.

  6. 6

    ERO completes Part III

    The ERO enters its EFIN and PIN, signs and dates, and transmits the return or AAR only after receiving the signed form.

Why fill Form 8879-PE on indox

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Who keeps it, timing and copies

Not sent to the IRS

The form says don't submit it to the IRS unless requested to do so. The ERO keeps the completed form.

How long the ERO keeps it

The instructions say 3 years from the return due date or IRS received date, whichever is later. It can be kept electronically under Rev. Proc. 97-22.

Timing of transmission

The instructions say the return or AAR shouldn't be transmitted to the IRS until the ERO receives the properly signed Form 8879-PE.

Copies for the signer

The ERO provides a copy of the signed form on request, and a corrected copy if changes are made to the return or AAR.

Continuous-use form

The instructions say Form 8879-PE changed from an annual revision to continuous use and will be updated as needed.

Related forms

Who uses Form 8879-PE?

  • Partners or members

    A partner or member uses the form to sign a partnership's electronic return of partnership income with a PIN.

  • Partnership representative

    For an administrative adjustment request (AAR), the PR signs, or the designated individual (DI) if the PR is an entity.

  • Electronic return originators

    The ERO enters the partnership's name, EIN and Part I amounts, completes Part III, and keeps the signed form.

  • Signers who don't use a PIN

    The instructions say a partner or member, or PR, who doesn't use Form 8879-PE uses Form 8453-PE, E-file Declaration for Form 1065.

The form is completed by a partnership's signer and its electronic return originator (ERO). It is not filed with the IRS.

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Questions about Form 8879-PE

Who keeps Form 8879-PE?

The electronic return originator (ERO). The form says the ERO must obtain and retain the completed form.

Is Form 8879-PE sent to the IRS?

No. The form says don't submit it to the IRS unless requested to do so.

Who signs Part II?

A partner or member for a return of partnership income. For an AAR, the partnership representative signs, or the designated individual if the PR is an entity.

What if the signer doesn't want to use a PIN?

The instructions say a signer who doesn't use Form 8879-PE uses Form 8453-PE, E-file Declaration for Form 1065.

What PIN can be used?

The signer's PIN is five digits other than all zeros. The ERO enters its six-digit EFIN followed by its five-digit self-selected PIN.

How long does the ERO keep the form?

3 years from the return due date or IRS received date, whichever is later, according to the instructions.