VA-8879C                          Virginia Corporation Income Tax e-file Signature                                                                    Tax Year 
Virginia Department 
     of Taxation                                                        Authorization                                                                      2022 

  DO NOT SEND THIS VA-8879C TO THE VIRGINIA DEPARTMENT OF TAXATION OR THE IRS. 
                                                IT MUST BE MAINTAINED IN YOUR FILES! 

Corporation Name                                                                                                Federal ID Number 

Part I  Tax Return Information 
  1.  Federal Taxable Income (Form 500, Page 2, Line 1)                                                         1. 
  2.  Virginia Taxable Income (Form 500, Page 2, Line 7)                                                        2. 
  3.  Income tax (Form 500, Page 2, Line 9)                                                                     3. 
  4.  Total payments and credits (Form 500, Page 2, Line 16)                                                    4. 
  5.  Total due (Form 500, Page 2, Line 21)                                                                     5. 
  6.  Amount to be refunded (Form 500, Page 2, Line 24)                                                         6. 
Part II  Declaration and Signature Authorization of Officer 

Under penalties of perjury, I declare to be the officer of the above corporation and that I have examined a copy of the corporation’s 20 22electronic return and 
accompanying schedules and statements and to the best of my knowledge and belief, it is true, correct and complete.  I further declare that the information provided 
to my Electronic Return Originator (ERO), Transmitter, or Intermediate Service Provider including the amounts shown in Part I above agrees with the information and 
amounts shown on the corresponding lines of the corporate electronic income tax return.  If filing a balance due return, I authorize the Virginia Department of 
Taxation (Virginia Tax) and its designated Financial Agent to initiate an ACH electronic funds withdrawal entry to the financial institution account indicated on the 
20 22Virginia income tax return for payment of state taxes owed on this return.  I also authorize the financial institutions involved in the processing of the electronic 
payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment.  I certify that the transaction does not 
directly involve a financial institution outside of the territorial jurisdiction of the United States at any point in the process. 

I understand that if Virginia Tax does not receive full and timely payment of the tax liability, the corporation will remain liable for the tax liability and all applicable 
interest and penalties.  I authorize my ERO, Transmitter or Intermediate Service Provider to transmit the complete return to Virginia Tax.  I have selected a personal 
identification number (PIN) as my signature for the corporation’s electronic income tax return. 

Officer’s e-File PIN: check one box only 
      I authorize the ERO named below to enter my e-File PIN as my signature on the corporation’s 20 22electronic Virginia 
      corporation income tax return. 
                                                               Do not enter all zeros 

      _____________________________________________________________________________________________________________________________ 
                                                                             ERO Firm Name 

      I will enter my e-File PIN as my signature on the corporation’s 202  2 electronic Virginia corporation income tax return.  Check this box only if you are entering 
      your own e-File PIN and the return is filed using the Practitioner PIN method.  The ERO must complete Part III below. 

Your Signature    ________________________________________________________________________  Date    _________________________________________

Part III  Certification and Authentication 
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 ERO EFIN/PIN, which is my signature for the 20 22Virginia corporation income tax return for the corporation 
indicated above.  I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and have followed all other 
requirements as specified by Virginia Tax.  EROs may sign the form using a rubber stamp, mechanical device, such as a signature pen, or computer software 
program. 

ERO’s Signature    ________________________________________________________________________  Date    _______________________________________

                                                                                                                                             Form VA-8879C (REV 9/ )22

Purpose of Form                                                    Officer Responsibilities 
Note: This form should be retained by the ERO. DO NOT send         Officers have the following responsibilities: 
this form to the Virginia Department of Taxation (Virginia Tax) or 1.   Verify the accuracy of the prepared corporation income tax
the IRS.                                                                return.
Complete Form VA-8879C when the Practitioner PIN method is         2.   Check the appropriate box in Part II to authorize the ERO to
used or when the corporate officer authorizes the electronic            enter or generate their e-File PIN or choose to do it in person.
return originator (ERO) to enter or generate the corporate         3.   Indicate or verify their e-File PIN when authorizing the ERO to
officer’s e-File personal identification number (PIN) on the            enter or generate it (the e-File PIN must be five numbers other
electronic corporation income tax return.                               than all zeros).
When and How To Complete                                           4.   Sign and date Form VA-8879C.
IF the ERO is…                   THEN…                             5.   Return the completed Form VA-8879C to the ERO by hand
Not using the Practitioner PIN   Do not complete Form                   delivery, U.S. mail, private delivery service or fax. 
method and the corporate         VA-8879C.                         6.   Federal banking regulations have imposed additional reporting
officer enters their own PIN                                            requirements on all electronic banking transactions that directly
Submitting Form VA-8453C         Do not complete Form                   involve a financial institution outside of the territorial jurisdiction
                                                                        of the United States at any point in the process.  These are
                                 VA-8879C.                              called International ACH Transactions (IAT) and include
Using the Practitioner PIN       Complete form VA-                      electronic direct debit (tax payments).  At present, Virginia Tax
method and is authorized to      8879C, Parts I, II and III.            does not support IAT. Taxpayers who instruct Virginia Tax to
enter or generate the                                                   process electronic banking transactions on their behalf are
corporation’s e-File PIN.                                               certifying that the transactions do not directly involve a financial
                                                                        institution outside of the territorial jurisdiction of the United
Using the Practitioner’s PIN     Complete form VA-                      States at any point in the process.
method and the corporate         8879C, Parts I, II and III. 
officer enters their own e-File 
PIN.                                                               Note:  Your return or request will not be transmitted to Virginia Tax 
Not using the Practitioner PIN   Complete form VA-                 until the ERO receives your signed Form VA-8879C.  Do not send 
method and is authorized to      8879C, Parts I and II.            this form to Virginia Tax or to the IRS .
enter or generate the corporate 
officer’s e-File PIN. 

ERO Responsibilities 
The ERO will: 
1. Enter the corporation name and the federal identification 
   number of the corporation at the top of the form.
2. Complete Part I using the amount from the corporation 
   2022 tax return.
3. Enter or generate, if authorized by the corporate officer, the 
   officer’s e-File PIN in the boxes provided in Part II.
4. Enter on the authorization line in Part II the ERO firm name 
   (not the name of the individual preparing the return) if the 
   ERO is authorized to enter the officer’s e-File PIN.
5. After completing (1) through (4), give the officer Form 
   VA-8879C for completion and review.  This can be done in 
   person or by using the U.S. mail, a private delivery service, 
   email, or an internet website.
6. EROs may sign Part III of the form using the alternative 
   signature methods using a rubber stamp, mechanical 
   device, such as a signature pen, or computer software 
   program.  The signature must include either a facsimile of 
   the ERO’s signature or of the ERO’s printed name.

Note:  The ERO must receive the completed and signed Form 
VA-8879C from the corporate officer before the electronic return 
or request for refund is transmitted (or released for 
transmission). 

                                                                                                                 Form VA-8879C (REV 9/ )22