Virginia Pass-Through Entity Return of Income and 
  VA-8879P                                                                                                                                              Tax Year 
Virginia Department          Return of Nonresident Withholding Tax e-file Signature 
      of Taxation                                                                                                                                       2022 
                                                                     Authorization 

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

Entity Name                                                                                             Federal ID Number 

Part I  Number and Types of Owners 
  a.  The total number of owners                                                                        a. 
  b.  The total number of nonresident owners                                                            b. 
  c.  Total amount withheld for nonresident owners (Total of Line e from all Schedules VK-1)            c. 
  d.  If the entity is exempt from withholding, enter the exemption code                                d. 
Part II   Declaration and Signature Authorization of Authorized Representative 

Under penalties of perjury, I, the undersigned owner and authorized representative of the pass-through entity for which this return is made, declare under the 
penalties provided by law that this return (including any accompanying schedules, statements and attachments) has been examined by me and is, to the best of my 
knowledge and belief, a true, correct, and complete return, made in good faith, for the taxable year stated, pursuant to the tax laws of the Commonwealth of Virginia. 
A preparer other than the authorized representative declares the same, and such declaration is based on all information of which he or she has any knowledge.  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 pass-through entity electronic 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 pass-through entity's 2022 
      electronic pass-through entity tax return.              Do not enter all zeros 

      _____________________________________________________________________________________________________________________________ 
                                                                         ERO Firm Name 

      I will enter my e-File PIN as my signature on the pass-through entity’s 20 22e ectronicl Virginia pass-through entity 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  pass-through entityreturn for thepass-through 
entity 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 the Virginia Department of Taxation.  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-8879P (REV 9/2)2

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

ERO Responsibilities 
The ERO will: 
1. Enter the Pass-Through Entity’s name and the federal 
   identification number of the pass-through entity at the top of the 
   form.
2. Complete Part I using the information from the Pass-Through 
   Entity’s 2022 tax return.
3. Enter or generate, if authorized by the authorized 
   representative, the authorized representative’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 authorized representative’s e-File PIN.
5. After completing (1) through (4), give the authorized 
   representative Form VA-8879P for completion and review. This       
   can be done in person or by using the US mail, a private 
   delivery service, email, or a 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-
8879P from the taxpayer before the electronic return or request for 
refund is transmitted (or released for transmission). 

                                                                                                     Form VA-8879P (REV 9/2)2