PA-8879C: 2025 e-file Signature Authorization for RCT-101, PA Corporate Net Income Tax Report (PA-8879 C) (2025)
Pennsylvania · Pennsylvania DOR · Used for tax years 2025
Form PA-8879 C is the 2025 e-file signature authorization for Pennsylvania’s RCT-101 Corporate Net Income Tax Report. It records the corporation’s federal income or loss, Pennsylvania taxable income or loss, and corporate net income tax due, along with the officer’s declaration a
Who files this form
A corporate officer and an electronic return originator (ERO) use PA-8879 C when the officer wants to use a federal self-select PIN to sign the corporation’s 2025 electronic RCT-101 report and, if applicable, consent to electronic funds withdrawal.
An officer who does not use PA-8879 C must use PA-8453 C, PA Corporate Net Income Tax Declaration for a State e-file Report. You do not need to complete and retain both forms.
PA-8879 C is kept by the ERO. Do not send it to the Pennsylvania Department of Revenue unless requested.
What you'll need
Have the following ready to complete and review the authorization:
- The corporation’s prepared 2025 RCT-101 report, accompanying schedules, and statements.
- The corporation’s name, address, and Federal Employer Identification Number (FEIN).
- The amounts from RCT-101, Section C, lines 1, 12, and 16.
- The officer’s five-digit federal self-select PIN, title, Social Security number, and address.
- The ERO’s firm name, six-digit EFIN, and five-digit federal self-select PIN.
The officer should keep a copy of the corporation’s tax report.
How to file
- The ERO enters the corporation’s name, FEIN, and address, then completes Section I using the 2025 report amounts. Use whole dollars only.
- The officer reviews the prepared report and checks one box in Section II: authorize the ERO to enter the officer’s PIN, or choose to enter it in person. If the ERO is authorized, enter the ERO firm name on the authorization line.
- The officer completes, signs, and dates Section II, enters their title, and returns the completed form to the ERO.
- The ERO completes Section III, including the signature and date. The ERO’s EFIN/PIN entry consists of the six-digit EFIN followed by the five-digit PIN.
The ERO must receive the completed and signed PA-8879 C before transmitting the electronic report or releasing it for transmission.
Do not send PA-8879 C to the Pennsylvania Department of Revenue unless requested. The ERO retains it.
Common mistakes
- Sending PA-8879 C to the Department of Revenue without a request. The ERO must retain it instead.
- Transmitting the report before the ERO receives the officer’s completed and signed authorization.
- Entering the officer’s PIN without the officer’s authorization.
- Using an all-zero PIN. The officer’s PIN must contain five numbers and cannot be all zeros.
- Checking both PIN authorization boxes. Check only one.
- Entering the individual preparer’s name on the authorization line instead of the ERO firm name.
- Failing to provide the officer with a corrected PA-8879 C when changes are made to the report.
Questions people ask
How long must the ERO keep PA-8879 C?
The ERO must retain the completed form for three years from the report due date or the electronic filing date, whichever is later. The form also requires the ERO to retain supporting documents for three years.
Can the officer get a copy of the signed authorization?
Yes. The ERO must provide a copy of the signed PA-8879 C upon request.
Can Section I contain zeros?
Yes. Zeros may be entered when appropriate. Section I must use amounts from the corporation’s 2025 report, in whole dollars.
Does this form authorize an electronic tax payment?
If applicable, the officer authorizes an electronic funds withdrawal from the financial institution account designated for payment. To revoke a payment, the officer must contact that financial institution.