8879 S Form 2015

Provide the officer with a copy of the signed Form 8879-S upon request. copy of the Form 8879-S if changes are made to the return for example based on the officer s review. Retain the completed Form 8879-S for 3 years from the return due date or IRS received date whichever is later. Cat. No. 37252K Form 8879-S 2015 Page 2 Future Developments Officer Responsibilities For the latest information about developments related to Form 8879-S and its instructions such as legislation enacted after they were published go to www.irs.gov/form8879s. The ERO must receive the completed and signed Form 8879-S from the officer CAUTION before the electronic return is transmitted or released for transmission. Form 8879-S can be retained electronically in accordance with the recordkeeping guidelines in Rev. Proc. 97-22 which is on page 9 of www.irs.gov/pub/irs-irbs/irb97-13. Form 8879-S 2015 and ending Tax Return Information Whole dollars only Gross receipts or sales less returns and allowances Form 1120S line 1c Gross profit Form 1120S line 3. The corporate officer will Purpose of Form A corporate officer and an electronic return originator ERO use Form 8879-S a personal identification number PIN to electronically sign an S corporation s applicable consent to electronic funds withdrawal. A corporate officer who does not use Form 8879-S must use Form 8453-S U.S. S Corporation Income Tax Declaration for an IRS e-file Return. For more information see the instructions for Form 8453-S. Do not send this form to the IRS. The ERO must retain Form 8879-S. ERO Responsibilities The ERO will Enter the name and employer identification number of the corporation at the top of the form Complete Part I using the amounts zero may be entered when appropriate from the corporation s 2015 income tax Enter on the authorization line in Part II individual preparing the return if the ERO is authorized to enter the officer s PIN Give the officer Form 8879-S for completion and review acceptable delivery methods include hand delivery U.S. mail private delivery service email Internet website and fax and and date. The acceptable delivery methods include hand delivery U.S. mail private delivery service email The corporation s return will not be transmitted to the IRS until the ERO receives the officer s signed Form Important Notes for EROs Do not send Form 8879-S to the IRS unless requested to do so. Ordinary business income loss Form 1120S line 21. Net rental real estate income loss Form 1120S Schedule K line 2. Income loss reconciliation Form 1120S Schedule K line 18. Part II. Employer identification number Name of corporation Do not send to the IRS* Keep for your records. I further declare that the amounts in Part I above are the amounts shown on the copy of the corporation s electronic income tax return* I consent to allow my electronic return originator ERO transmitter or intermediate service provider to send the corporation s return to the IRS and to receive from the IRS a an acknowledgement of receipt or reason for rejection of the transmission b the reason for any delay in processing the return or refund and c the date of any refund.