PA-8879P: 2024 Pennsylvania E-File Signature Authorization for PA S Corporation/Partnership Information Return (PA-20S/PA-65) - Directory of Corpoate Partners (PA-65 Corp) (PA-8879P) (2024)
Pennsylvania · Pennsylvania DOR · Used for tax years 2024
PA-8879P is Pennsylvania’s 2024 e-file signature authorization for the PA S Corporation/Partnership Information Return (PA-20S/PA-65) and Directory of Corporate Partners (PA-65 Corp). It records income and withholding amounts from the entity’s return and authorizes use of a feder
Who files this form
PA-8879P is used by a general partner, limited liability company member, S corporation officer, authorized partner, representative or electronic return originator (ERO) to sign an entity’s electronic return using federal self-selected PINs. It also authorizes electronic funds withdrawal, if applicable.
It covers the 2024 PA S Corporation/Partnership Information Return (PA-20S/PA-65) and Directory of Corporate Partners (PA-65 Corp).
An entity representative who does not use PA-8879P must use PA-8453-P instead. PA-8879P is kept by the ERO, not sent to the Pennsylvania Department of Revenue unless requested.
What you'll need
Have these records and details available:
- The entity’s prepared 2024 electronic return, including accompanying schedules and statements.
- The entity’s federal employer identification number (FEIN), name and complete address.
- The applicable amounts from PA-20S/PA-65, Section II, lines 2d and 2h; Section III, line 9; Section V, line 14c; and PA-65 Corp, line 4.
- The authorized signer’s five-digit federal self-selected PIN, title and Social Security number.
- The ERO’s six-digit e-file identification number (EFIN) and five-digit federal self-selected PIN.
How to file
- The ERO enters the tax year, entity information and Section I amounts from the entity’s 2024 return. Enter whole dollars only.
- The authorized signer reviews the prepared return for accuracy and checks one box in Section II: authorize the ERO to enter the signer’s PIN, or choose to enter it in person.
- The signer completes, signs and dates Section II, enters their title and keeps a copy of the entity’s return.
- Return the completed form to the ERO by hand delivery, U.S. mail, private delivery service or fax. The ERO must receive the completed and signed form before transmitting the electronic return or releasing it for transmission.
- The ERO completes Section III with its six-digit EFIN followed by its five-digit federal self-selected PIN and signs the form.
Do not mail PA-8879P to the Pennsylvania Department of Revenue unless requested. The ERO retains it.
Common mistakes
- Sending PA-8879P to the Department of Revenue without a request. The form specifically says not to do this.
- Checking both PIN authorization boxes. Check only one.
- Using an all-zero PIN. The signer’s PIN must be five numbers other than all zeros.
- Entering an individual preparer’s name on the ERO authorization line. Use the ERO firm name.
- Transmitting the return before the ERO receives the completed, signed authorization.
- Authorizing an electronic withdrawal that directly involves a financial institution outside U.S. territorial jurisdiction at any point. Pennsylvania does not support these international ACH debit transactions.
Questions people ask
How long must the ERO keep the form?
The ERO must retain the completed PA-8879P for three years from the return due date or the date the return was filed electronically, whichever is later. The text also requires the ERO to retain supporting documents for three years.
Can I get a copy of the signed authorization?
Yes. The ERO must provide a copy of the signed PA-8879P upon request. If changes are made to the return, the ERO must provide a corrected copy.
How do I revoke an electronic payment?
Contact the Pennsylvania Department of Revenue by email at ra-achrevok@pa.gov or fax at 717-772-9310 no later than two business days before the debit date.
What if the return is rejected or payment is late?
The signer remains liable for applicable interest and penalties if the return is rejected or filing is delayed. If the department does not receive full and timely payment of the withholding liability, the signer remains liable for that liability and applicable interest and penalties.