Form 8879-C authorizes an officer of a corporation and an electronic return originator (ERO) to use a personal identification number (PIN) to electronically sign a corporation's electronic income tax return and, if applicable, Electronic Funds Withdrawal Consent. Form 8879-I authorizes a corporate officer and an electronic return originator (ERO) to use a personal identification number (PIN) to electronically sign a corporationÂs electronic income tax return.
US Code:
26 USC 6011
Name of Law: General requirements of return, statement, or list
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
The burden increased as a result of the creation by an LMSB committee of new Form
8879-I to adhere to allow taxpayer to meet new filing requirements. Form 8879-C burden deceased as a result of a correction to the previous computation methods used in our last ICR request. The authority is Internal Revenue Code section 6011 (P.L. 105-206, Title II, Sections 2001 through 2005). The result of these changes is a total burden increase 45,313 hours.
$1,000
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Doris Williams 202 283-0413
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.