PA-8879-NRC: 2025 Pennsylvania E-File Signature Authorization for Nonresident Consolidated Income Tax Return (PA-40 NRC) (PA-8879-NRC) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Form PA-8879-NRC authorizes a federal self-selected PIN signature on an entity’s 2025 electronically filed Pennsylvania Nonresident Consolidated Income Tax Return (PA-40 NRC). It records taxable income, tax withheld, extension payments, credits and tax due from that return and, i
Who files this form
PA-8879-NRC is used to authorize an electronic signature on an entity’s 2025 Pennsylvania Nonresident Consolidated Income Tax Return (PA-40 NRC). It also authorizes electronic funds withdrawal, if applicable.
A general partner, limited liability company member, S corporation officer, authorized partner or representative completes the entity’s signature authorization. The electronic return originator (ERO) also completes and signs the form.
This authorization is kept by the ERO, not sent to the PA Department of Revenue unless requested.
What you'll need
Have these records and details ready:
- The entity’s prepared 2025 PA-40 NRC, including accompanying schedules and statements.
- The amounts from PA-40 NRC lines 6, 8, 9, 10, 11 and 12 for Section I.
- The entity’s tax year, federal employer identification number (FEIN), name and complete address.
- The authorized signer’s five-digit 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.
- The account information designated for electronic funds withdrawal, if that payment method is used.
How to file
- The ERO prepares the form. Enter the entity’s identifying information and complete Section I using amounts from its 2025 return.
- The authorized signer reviews and signs. Verify the prepared return, choose one PIN authorization box in Section II, and complete the signature, date and title fields. Keep a copy of the entity’s return.
- Return the signed form to the ERO. Use hand delivery, U.S. mail, private delivery service or fax. The ERO must receive the completed, signed form before transmitting the electronic return or releasing it for transmission.
- The ERO completes Section III. Enter the six-digit EFIN followed by the five-digit federal self-selected PIN, then sign and date the form.
Do not mail PA-8879-NRC to the PA Department of Revenue unless requested. The ERO retains the authorization while the entity’s return is filed electronically.
Common mistakes
- Sending the authorization to the department without a request. Return it to the ERO instead.
- Including losses on 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 boxes or using an all-zero PIN. Check only one box. The signer’s PIN must contain five numbers and cannot be all zeros.
- Using the preparer’s personal name on the authorization line. If the ERO will enter the signer’s PIN, enter the ERO firm name.
- Transmitting too soon. The ERO must receive the completed, signed authorization before transmission and may enter the signer’s PIN only with authorization.
- Using an unsupported international payment transaction. The department does not support international ACH debit transactions involving a financial institution outside U.S. territorial jurisdiction.
Questions people ask
Can the ERO enter my PIN for me?
Yes. Check the appropriate box in Section II and indicate or verify your five-digit federal self-selected PIN. You may instead choose to enter it yourself in person.
How long must the ERO keep the form?
The ERO must retain the completed PA-8879-NRC for three years from the return due date or the electronic filing date, whichever is later. The text also requires retention of supporting documents for three years.
How do I revoke an electronic payment?
Contact the PA Department of Revenue at ra-achrevok@pa.gov or by fax at 717-772-9310 no later than five business days before the debit date.
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.