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

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8879pe.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(Rev. December 2025)

Department of the Treasury Internal Revenue Service

(For return of partnership income or administrative adjustment request (AAR))

ERO must obtain and retain completed Form 8879-PE. Go to www.irs.gov/Form8879PE for the latest information.

OMB No. 1545-0123

For calendar year 20, or tax year beginning, 20, and ending, 20 .

I declare under penalties of perjury that:

1a. If the Form 1065 is being transmitted as part of a return of partnership income, I am a partner or member of the named partnership. b. If the Form 1065 is being transmitted as part of an AAR, I am the PR (DI if the PR is an entity) of the named partnership for the

partnership taxable year to which the AAR relates. 2. I have examined a copy of the partnership’s electronic Form 1065 (whether used as return or AAR) and accompanying forms, schedules, and statements, and to the best of my knowledge and belief, it/they is/are true, correct, and complete. 3. I am fully authorized to sign the return or AAR on behalf of the partnership. 4. The amounts shown in Part I above are the amounts shown on the electronic copy of the partnership’s Form 1065. 5. I consent to allow my electronic return originator (ERO), transmitter, or intermediate service provider to transmit the partnership’s return or AAR to the IRS and to receive from the IRS ( a ) an acknowledgment of receipt or reason for rejection of the transmission and ( b ) the reason for any delay in processing the return or AAR. 6. I have selected a personal identification number (PIN) as my signature for the partnership’s electronic return of partnership income or AAR.

Partner or Member, or PR (DI if the PR is an entity) PIN: check one box only

I authorize

to enter my PIN

as my signature

ERO firm name

on the partnership’s electronically filed return of partnership income or AAR.

Don’t enter all zeros

As a Partner or Member, or PR (DI if the PR is an entity) of the partnership, I will enter my PIN as my signature on the partnership’s electronically filed return of partnership income or AAR.

Partner or Member, or PR (DI if the PR is an entity) 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.

Don’t enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the electronically filed return of partnership income or AAR for the partnership indicated above. I confirm that I am submitting this return or AAR 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 Don’t Submit This Form to the IRS Unless Requested To Do So

For Paperwork Reduction Act Notice, see instructions. Cat. No. 48314D Form 8879-PE (Rev. 12-2025) Created 9/8/25

Form 8879-PE (Rev. 12-2025) Page 2

Future Developments

For the latest information about developments related to Form 8879-PE and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form8879PE . What’s New

Continuous-use form and instructions. Form 8879-PE and its instructions have been converted from an annual revision to continuous use. Both the form and its instructions will be updated as needed. For the most recent version, go to IRS.gov/Form8879PE . Purpose of Form

A partner or member, or PR (DI if the PR is an entity) and an electronic return originator (ERO) use Form 8879-PE when the partner or member, or PR (DI if the PR is an entity) wants to use a personal identification number (PIN) to electronically sign a partnership’s electronic return of partnership income or AAR. A partner or member, or PR (DI if the PR is an entity) who doesn’t use Form 8879-PE must use Form 8453-PE, E-file Declaration for Form 1065 . For more information, see the instructions for Form 8453-PE.

Don’t send this form to the IRS. The ERO must retain Form 8879-PE. ERO Responsibilities

The ERO must:

• 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 Form 1065;

• Enter on the authorization line in Part II the ERO firm name (not the name of the individual preparing the return or AAR) if the ERO is authorized to enter the partner or member, or PR (DI if the PR is an entity) PIN;

• Give the partner or member, or PR (DI if the PR is an entity) Form 8879-PE for completion and review by hand delivery, U.S. mail, private delivery service, email, Internet website, or fax; and

• Complete Part III, including a signature and date.

Caution: The ERO must receive the completed and signed Form 8879-PE from the partner or member, or PR (DI if the PR is an entity) before the electronic return or AAR is transmitted (or released for transmission).

Partner or member, or PR (DI if the PR is an entity) Responsibilities

The partner or member, or PR (DI if the PR is an entity) must:

• Verify the accuracy of the partnership’s return of partnership income or AAR;

• Check the appropriate box in Part II to either authorize the ERO to enter the partner or member, or PR (DI if the PR is an entity) PIN or choose to enter it in person;

• Indicate or verify their PIN when authorizing the ERO to enter it (the PIN must be five digits other than all zeros);

• Sign, date, and enter their title in Part II; and

• Return the completed Form 8879-PE to the ERO by hand delivery, U.S. mail, private delivery service, email, Internet website, or fax.

The partnership’s return or AAR shouldn’t be transmitted to the IRS until the ERO receives the properly signed Form 8879-PE.

Caution:

• A partner or member should use a personal identification number (PIN) to electronically sign a partnership’s electronic return of partnership income.

• A PR (or DI if the PR is an entity) should use a personal identification number (PIN) to electronically sign an Administrative Adjustment Request (AAR).

Important Notes for EROs

• Don’t send Form 8879-PE to the IRS unless requested to do so. Retain the completed Form 8879-PE for 3 years from the return due date or IRS received date, whichever is later. Form 8879-PE 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 partner or member, or PR (DI if the PR is an entity) PIN on the input screen only if the partner or member, or PR (DI if the PR is an entity) has authorized you to do so.

• Provide the partner or member, or PR (DI if the PR is an entity) with a copy of the signed Form 8879-PE upon request.

• Provide the partner or member, or PR (DI if the PR is an entity) with a corrected copy of the Form 8879-PE if changes are made to the return or AAR (for example, based on the partner or member, or PR (DI if the PR is an entity) review).

• See Pub. 4163 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 aren’t 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 and file this form will vary depending on individual circumstances. The estimated burden for business taxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown in the instructions for their business income tax return.

Comments. You can send us comments from www.irs.gov/FormComments . Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send the form to this office.