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General partner’s or limited liability company member manager’s PIN: check one box only
As a general partner or limited liability company member manager, I will enter my PIN as my signature on the partnership’s
2006 electronically filed income tax return.
Title � �
ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
do not enter all zeros
I certify that the above numeric entry is my PIN, which is my signature on the 2006 electronically filed income tax return for the
partnership indicated above. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file
Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers.
For Paperwork Reduction Act Notice, see instructions. Cat. No. 48213R Form 8879-B (2006)
Form 8879-B (2006) Page 2
Purpose of Form General Partner or LLC Member � See Pub. 4163, Modernized e-File
(MeF) Information for Authorized IRS
A general partner or a limited liability Manager Responsibilities e-file Providers, for more information.
company member manager (LLC
member manager) and an electronic � Verify the accuracy of the
return originator (ERO) use Form 8879-B partnership’s prepared income tax
return; Paperwork Reduction Act Notice. We
when the general partner or LLC ask for the information on this form to
member manager wants to use a � Check the appropriate box in Part II to carry out the Internal Revenue laws of
personal identification number (PIN) to either authorize the ERO to enter the PIN the United States. You are required to
electronically sign an electing large or choose to enter it in person; give us the information. We need it to
partnership’s electronic income tax ensure that you are complying with
return, and, if applicable, consent to � Indicate or verify the PIN when these laws and to allow us to figure and
electronic funds withdrawal. A general authorizing the ERO to enter it (the PIN collect the right amount of tax.
partner or LLC member manager who must be five numbers other than all
does not use Form 8879-B must use zeros); You are not required to provide the
Form 8453-B, U.S. Electing Large � Sign, date, and enter his or her title in information requested on a form that is
Partnership Declaration for an IRS e-file Part II; and subject to the Paperwork Reduction Act
Return. For more information, see the unless the form displays a valid OMB
instructions for Form 8453-B. � Return the completed Form 8879-B to control number. Books or records
the ERO by hand delivery, U.S. mail, relating to a form or its instructions must
Do not send this form to the IRS. private delivery service, or fax. be retained as long as their contents
The ERO must retain Form 8879-B. may become material in the
The partnership’s return will not be
transmitted to the IRS until the ERO administration of any Internal Revenue
ERO Responsibilities receives the general partner’s or LLC law. Generally, tax returns and return
information are confidential, as required
� Enter the name and employer member manager’s signed Form 8879-B.
by Internal Revenue Code section 6103.
identification number of the partnership
at the top of the form; Important Notes for EROs The time needed to complete this
� Complete Part I using the amounts form will vary depending on individual
� Do not send Form 8879-B to the IRS circumstances. The estimated average
(zero may be entered when appropriate) unless requested to do so. Retain the
from the partnership’s 2006 income tax time is:
completed Form 8879-B for 3 years from
return; the return due date or IRS received date, Recordkeeping 3 hr., 49 min.
� Enter on the authorization line in whichever is later. Form 8879-B can be
Part II the ERO firm name (not the name retained electronically in accordance Learning about the law
of the individual preparing the return) if with the recordkeeping guidelines in or the form 12 min.
the ERO is authorized to enter the Rev. Proc. 97-22, which is on page 9 of Preparing the form 16 min.
general partner’s, or LLC member Internal Revenue Bulletin 1997-13 at
manager’s PIN; www.irs.gov/pub/irs-irbs/irb97-13.pdf. If you have comments concerning the
� Give the general partner or LLC � Enter the general partner’s or LLC accuracy of these time estimates or
member manager Form 8879-B for member manager’s PIN on the input suggestions for making this form
completion and review—this can be screen only if the general partner or LLC simpler, we would be happy to hear
done by hand delivery, U.S. mail, private member manager has authorized you to from you. You can write to the Internal
delivery service, email, or Internet do so. Revenue Service, Tax Products
website; and Coordinating Committee,
� Provide the general partner or LLC SE:W:CAR:MP:T:T:SP, 1111 Constitution
� Complete Part III, including a signature member manager with a copy of the Ave. NW, IR-6406, Washington, DC
and date. signed Form 8879-B upon request. 20224. Do not send the form to this
address. Instead, keep it for your
You must receive the � Provide the general partner or LLC
records.
completed and signed member manager with a corrected copy
Form 8879-B from the of the Form 8879-B if changes are made
CAUTION general partner or LLC to the return (for example, based on the
member manager before the electronic general partner’s or LLC member
return is transmitted (or released for manager’s review).
transmission).