PA-8879-NRC: 2024 Pennsylvania E-File Signature Authorization for Nonresident Consolidated Income Tax Return (PA-40 NRC) (PA-8879-NRC) (2024)

Who files this form

PA-8879-NRC is used to authorize a federal self-selected PIN as the signature on an entity’s electronically filed 2024 Pennsylvania Nonresident Consolidated Income Tax Return (PA-40 NRC). It also provides consent to electronic funds withdrawal, if applicable.

The entity’s signer may be a general partner, limited liability company member, S corporation officer, authorized partner or representative. The electronic return originator (ERO) also completes and signs parts of the form.

This is a signature authorization form to return to the ERO. Do not send it to the PA Department of Revenue unless requested.

What you'll need

Have the following ready to complete and review the authorization:

• The entity’s prepared 2024 PA-40 NRC, including accompanying schedules and statements.
• The entity’s federal employer identification number (FEIN), name and complete address.
• The amounts from PA-40 NRC lines 6, 8, 9, 10, 11 and 12 for Section I.
• The authorized signer’s federal self-selected PIN, title and Social Security number.
• The ERO’s firm name, six-digit e-file identification number (EFIN) and five-digit federal self-selected PIN.

Keep a copy of the entity’s tax return.

How to file

1. The ERO prepares the form. Enter the applicable year, entity information and Section I amounts from the entity’s 2024 return. Use whole dollars only.
2. The authorized signer reviews and signs. Verify the prepared return. In Section II, check one box to authorize the ERO to enter the signer’s PIN or to choose to enter it in person. Complete, sign and date Section II, and enter the signer’s title.
3. Return the completed form to the ERO. Use hand delivery, U.S. mail, a private delivery service or fax. The ERO must receive the completed and signed form before transmitting the electronic return or releasing it for transmission.
4. The ERO completes Section III. Enter the six-digit EFIN followed by the five-digit federal self-selected PIN, and sign the form.

Do not mail PA-8879-NRC to the PA Department of Revenue unless requested. The ERO retains the completed form for three years from the return due date or the electronic filing date, whichever is later. The form also requires the ERO to retain supporting documents for three years.

Common mistakes

• Including losses in Section I, line 1. The form says not to include losses in total PA taxable income.
• Entering cents. Section I requires whole dollars only.
• Checking both PIN authorization boxes. Check only one box in Section II.
• Using an all-zero PIN. The signer’s PIN must be five numbers other than all zeros. The ERO’s EFIN/PIN entry also must not be all zeros.
• Using the individual preparer’s name on the authorization line. If the ERO will enter the signer’s PIN, enter the ERO firm name instead.
• Transmitting before receiving the signed authorization. The ERO must receive the completed, signed form first and may enter the signer’s PIN only with authorization.
• Authorizing an unsupported international withdrawal. The department does not support international ACH debit transactions. The transaction must not directly involve a financial institution outside U.S. territorial jurisdiction at any point.

Questions people ask

Can I authorize the ERO to enter my PIN?

Yes. Check the appropriate box in Section II and indicate or verify your five-digit federal self-selected PIN. It cannot be all zeros. You may instead choose to enter the PIN in person.

Can I get a copy of the signed authorization?

Yes. The ERO must provide a copy of the signed PA-8879-NRC upon request. If changes are made to the return, the ERO must provide a corrected copy of the authorization.

How do I revoke an electronic payment?

Contact the PA Department of Revenue by email at ra-achrevok@pa.gov or by fax at 717-772-9310 no later than two business days before the debit date.

Does signing the authorization remove my responsibility for payment?

No. If the department does not receive full and timely payment of the withholding liability, you remain liable for that amount and applicable interest and penalties. You also remain liable for applicable interest and penalties if the return is rejected or filing is delayed.

Official sources

• https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/partnerships-s-corps-llcs/documents/2024/2024_pa-8879nrc.pdf