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A corporate officer and an electronic return originator (ERO) use Form 8879-C when the corporate officer wants to use a personal identification number (PIN) to electronically sign a corporations electronic income tax return and, if applicable, consent to electronic funds withdrawal.
Taxpayers, who currently use Forms 8878 or 8879 to sign electronic Forms 1040 federal tax returns or filing extensions, can use an e-signature to sign and electronically submit these forms to their Electronic Return Originator (ERO).
Form 8879 is the declaration document and signature authorization for an e-filed return filed by an electronic return originator (ERO).
The final notice tells you youre subject to backup withholding and the IRS will notify your payers to start backup withholding.
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