Form 8878-A IRS e-file Electronic Funds Withdrawal Authorization for

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5
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8878-A, PAGE 1 OF 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 216mm (81⁄2 ")
279mm (11")
PERFORATE: (NONE)

Department of the Treasury
Internal Revenue Service

䊳See

For calendar year 20

Signature

Revised proofs
requested

IRS e-file Electronic Funds Withdrawal
Authorization for Form 7004

Form
(Rev. December 2005)

OMB No. 1545-1927

instructions. Do not send to the IRS. Keep for your records.

or tax year beginning

, 20

, ending

Name on Form 7004

Part I

Date

O.K. to print

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8878-A

Action

, 20
Identifying number

Information From Form 7004 (Whole Dollars Only)
1
2
3

Tentative total tax (Form 7004, line 6)
Total payments and credits (Form 7004, line 7)
Balance due (Form 7004, line 8)

1
2
3

Part II

Authorized Person’s Declaration and Signature Authorization

Under penalties of perjury, I declare that I have been authorized by the above taxpayer to make this authorization and that I have
examined a copy of the taxpayer’s electronic Form 7004 for the tax year indicated above. I further declare that the amounts in Part
I above are the amounts shown on the copy of the taxpayer’s electronic Form 7004. I consent to allow my electronic return originator
(ERO), transmitter, or intermediate service provider to send this authorization to the IRS with the electronic Form 7004 and to receive
from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, and (b) the reason for any delay in
processing the form. I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal
(direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the taxpayer’s balance
due on Form 7004, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S.
Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. 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 have selected a personal identification number (PIN) as my signature
for the taxpayer’s consent to electronic funds withdrawal.
Authorized Person’s PIN: check one box only
I authorize

to enter my PIN

as my signature
do not enter all zeros

ERO firm name

for the taxpayer’s consent to electronic funds withdrawal for the balance due on the taxpayer’s electronic Form 7004 for
the tax year indicated above.
I will enter my PIN as my signature for the taxpayer’s consent to electronic funds withdrawal for the balance due on the
taxpayer’s electronic Form 7004 for the tax year indicated above.
Authorized person’s signature

Part III

䊳

Date

䊳

Title

䊳

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 PIN, which is my signature to authorize submission of the electronic funds withdrawal
authorization with the electronic Form 7004 for the taxpayer indicated above. I confirm that I am submitting this authorization with
Form 7004 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 of Forms 1120/1120S.
ERO’s signature

䊳

Date

䊳

ERO Must Retain This Form — See Instructions
Do Not Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see page 2.

Cat. No. 39223B

Form

8878-A

(Rev. 12-2005)

5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8878-A PAGE 2 OF 2
MARGINS; TOP 13mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: None
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Form 8878-A (Rev. 12-2005)

Purpose of Form
Form 8878-A is not an
application for an extension of
time to file. Taxpayers must file
CAUTION Form 7004, Application for
Automatic 6-Month Extension of Time To
File Certain Business Income Tax,
Information, and Other Returns.
A person authorized to sign an electronic
funds withdrawal authorization and an
electronic return originator (ERO) use Form
8878-A to use a personal identification
number (PIN) to authorize an electronic
funds withdrawal of the balance due on an
electronic Form 7004.
Do not send this form to the IRS. The
ERO must retain Form 8878-A.

ERO Responsibilities
The ERO will:
● Enter the name and identifying number
of the taxpayer at the top of the form.
● Complete Part I using the amounts
(zeros may be entered when appropriate)
from the taxpayer’s Form 7004.
● 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
person’s PIN.
● Give the authorized person Form 8878-A
for completion and review. This can be
done by hand delivery, U.S. mail, private
delivery service, email, or Internet website.
● Complete Part III including a signature
and date.
You must receive the
completed and signed Form
8878-A from the authorized
CAUTION person before an electronic
Form 7004 with an electronic
funds withdrawal authorization is
transmitted (or released for transmission).

2

Authorized Person
Responsibilities

● See Pub. 3112 and Pub. 4163 for more
information. Also, go to www.irs.gov/efile
and select e-file For Tax Professionals.

The authorized person will:

Paperwork Reduction Act Notice. We
ask for the information on this form to
carry out the Internal Revenue laws of
the United States. You are required to
give us the information. We need it to
ensure that you are complying with
these laws and to allow us to figure and
collect the right amount of tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential, as required
by Internal Revenue Code section 6103.

● Check the appropriate box in Part II to
either authorize the ERO to enter the
authorized person’s PIN or to choose to
enter it in person.
● Indicate or verify his or her PIN when
authorizing the ERO to enter it (the PIN
must be five numbers other than all zeros).
● Sign, date, and enter his or her title in
Part II.
● Return the completed Form 8878-A to
the ERO by hand delivery, U.S. mail,
private delivery service, or fax.
The taxpayer’s Form 7004 with an
electronic funds withdrawal authorization
will not be transmitted to the IRS until the
ERO receives the signed Form 8878-A.

Important Notes for EROs
● Do not send Form 8878-A to the IRS
unless requested to do so. Retain the
completed Form 8878-A for 3 years from
the return due date or IRS received date,
whichever is later.
● You should confirm the identity of the
authorized person. For additional guidance,
see Pub. 3112, IRS e-file Application and
Participation.
● Enter the authorized person’s PIN on the
input screen only if that person has
authorized you to do so.
● Provide the authorized person with a
copy of the signed Form 8878-A upon
request.
● Provide the authorized person with a
corrected copy of Form 8878-A if changes
are made to Form 7004 (for example,
based on the authorized person’s review).

The time needed to complete this form
will vary depending on individual
circumstances.
The estimated average time is:
Recordkeeping
3 hrs., 21 min.
Learning about the
law or the form
6 min.
9 min.
Preparing the form
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form simpler,
we would be happy to hear from you. You
can write to Internal Revenue Service,
Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6406, Washington, DC 20224.
Do not send the form to this address.
Instead, keep it for your records.