PA-8879C: 2024 e-file Signature Authorization for RCT-101, PA Corporate Net Income Tax Report (PA-8879 C) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
PA-8879 C is the signature authorization form for a corporation’s electronically filed 2024 Pennsylvania Corporate Net Income Tax Report (RCT-101). It records income or loss from the federal return, Pennsylvania taxable income or loss, and Pennsylvania corporate net income tax du
Who files this form
A corporate officer and an electronic return originator (ERO) use PA-8879 C when the officer chooses a federal self-select PIN to sign the corporation’s 2024 electronic RCT-101 tax report. It also authorizes electronic funds withdrawal, if applicable.
An officer who does not use PA-8879 C must use PA-8453 C instead. You do not need to complete and retain both forms.
What you'll need
Have these records and details ready:
- The corporation’s prepared 2024 RCT-101, including accompanying schedules and statements, for the officer to review.
- The corporation’s name, address, and Federal Employer Identification Number (FEIN).
- Amounts from RCT-101, Section C: line 1, income or loss from the federal return on a separate company basis; line 12, PA taxable income or loss; and line 16, PA corporate net income tax due.
- The officer’s five-digit federal self-select PIN, title, Social Security number, and address.
- The ERO’s six-digit EFIN and five-digit federal self-select PIN.
How to file
- The ERO prepares the form. Enter the corporation’s identifying information and complete Section I using amounts from its 2024 report. Use whole dollars only.
- The officer reviews and authorizes. Verify the prepared report. In Section II, check one box to authorize the ERO to enter the officer’s PIN or to choose to enter it in person. If authorizing the ERO, enter the ERO firm name, not the individual preparer’s name.
- Complete the signatures. The officer completes, signs, dates, and enters their title in Section II, then returns the form to the ERO. The ERO completes Section III, including signature and date.
- The ERO transmits the report. The ERO must receive the completed, signed PA-8879 C before transmitting the electronic report or releasing it for transmission.
Do not send PA-8879 C to the PA Department of Revenue unless requested. The ERO retains the completed form for three years from the report due date or electronic filing date, whichever is later. The form also requires the ERO to retain supporting documents for three years.
Common mistakes
- Sending PA-8879 C to the Department of Revenue when it has not been requested.
- Transmitting or releasing the report before the ERO receives the officer’s completed and signed form.
- Using an officer PIN that is not five digits or is all zeros.
- Entering the officer’s PIN without the officer’s authorization.
- Failing to give the officer a corrected PA-8879 C when the report changes.
- Failing to keep a copy of the corporation’s tax report, as Section II reminds the officer to do.
Questions people ask
Do I need both PA-8879 C and PA-8453 C?
No. The instructions say you do not need to complete and retain both. An officer who does not use PA-8879 C must use PA-8453 C.
Can the officer enter their own PIN?
Yes. Section II lets the officer choose to enter the PIN in person instead of authorizing the ERO to enter it.
Can the officer get a copy of the signed form?
Yes. The ERO must provide a copy of the signed PA-8879 C upon request. If the report changes, the ERO must provide a corrected copy.
How do I revoke an electronic tax payment?
The form says to contact the financial institution for the account designated for payment of the corporation’s state taxes.