8878 IRS e-file Signature Authorization for Form 4868 or Form

Form

IRS e-file Signature Authorization for
Form 4868 or Form 2350

8878
©

Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

2008

Do not send to the IRS. This is not an application for an extension of time to file.
© Keep this form for your records. See instructions.

Declaration Control Number (DCN)

©

Taxpayer’s name

Social security number

Spouse’s name

Spouse’s social security number

Part I

Information from Extension Form—Tax Year Ending December 31, 2008 (Whole Dollars Only)

Check the box and complete the line(s) for the form you authorize your ERO to sign and file. Check only one box.
1
2
a
b

Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
1
Amount you are paying from line 7 of Form 4868
Form 2350, Application for Extension of Time To File U.S. Income Tax Return
I request an extension of time until this date as shown on line 1 of Form 2350
2a
Amount you are paying from line 5 of Form 2350
2b

Part II

Taxpayer Declaration and Signature Authorization

Under penalties of perjury, I declare that I have examined a copy of my electronic application for extension of time to file for the tax year ending December
31, 2008, and to the best of my knowledge and belief, it is true, correct, and complete. I further declare that the information listed above is the information
from my electronic application for extension of time to file. I consent to allow my intermediate service provider, transmitter, or electronic return originator
(ERO) to send this form to the IRS 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. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic funds
withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of my Federal taxes, and the financial
institution to debit the entry to this account. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate
the authorization. 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 further acknowledge that the personal identification number (PIN)
below is my signature for my electronic application for extension of time to file and, if applicable, my Electronic Funds Withdrawal Consent.

Taxpayer’s PIN: check one box only
I authorize

to enter or generate my PIN

as
Enter five numbers, but
do not enter all zeros

ERO firm name

my signature for my electronic application for extension of time to file for the tax year ending December 31, 2008.
I will enter my PIN as my signature for my electronic application for extension of time to file for the tax year ending
December 31, 2008. Check this box only if you are entering your own PIN and your extension form is filed using the
Practitioner PIN method. The ERO must complete Part III below.
Your signature

©

Date

©

Spouse’s PIN: check one box only
I authorize

to enter or generate my PIN
ERO firm name

as
Enter five numbers, but
do not enter all zeros

my signature for my electronic application for extension of time to file for the tax year ending December 31, 2008.
I will enter my PIN as my signature for my electronic application for extension of time to file for the tax year ending
December 31, 2008. Check this box only if you are entering your own PIN and your extension form is filed using the
Practitioner PIN method. The ERO must complete Part III below.
Spouse’s signature

©

Date

©

Practitioner PIN Method for Form 4868 Only—continue below
Part III

Certification and Authentication—Practitioner PIN Method for Form 4868 Only

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 Form 4868 and electronic funds withdrawal
for the taxpayer(s) indicated above. I confirm that I am submitting Form 4868 in accordance with the requirements of the Practitioner PIN method and
Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.
ERO’s signature

©

Date

©

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 back of form.

Cat. No. 32777M

Form

8878

(2008)

Page

Form 8878 (2008)

Purpose of Form
Form 8878 is not an application
for an extension of time to file.
Taxpayers must file the
appropriate application for
CAUTION
extension of time to file (Form
4868 or Form 2350).
Complete Form 8878 (a) when Form
4868 is filed using the Practitioner PIN
method, or (b) when the taxpayer
authorizes the electronic return originator
(ERO) to enter or generate the taxpayer’s
personal identification number (PIN) on
Form 4868 or Form 2350. See the chart
below for more details.

When and How To Complete
Use this chart to determine when and how
to complete Form 8878.
IF e-filing . . .

THEN . . .

● Form 4868, and
● Authorizing an electronic
funds withdrawal, and
● The taxpayer is entering
his or her own PIN, and
● The ERO is not using the
Practitioner PIN method.

Do not complete
Form 8878.

● Form 4868, and
● The taxpayer is not
authorizing an electronic
funds withdrawal.

Do not complete
Form 8878.

● Form 4868, and
● Authorizing an electronic
funds withdrawal, and
● The ERO is using the
Practitioner PIN method.

Complete Form 8878,
Parts I, II, and III.

● Form 4868, and
● Authorizing an electronic
funds withdrawal, and
● Authorizing the ERO to
enter or generate the
taxpayer’s PIN, and
● The ERO is not using the
Practitioner PIN method.

Complete Form 8878,
Parts I and II.

● Form 2350

Complete Form 8878,
Parts I and II only if
the taxpayer
authorizes the ERO to
enter or generate the
taxpayer’s PIN.

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 taxpayer’s PIN.
5. After completing (1) through (4), give
the taxpayer Form 8878 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. Enter the 14-digit Declaration Control
Number (DCN) assigned to the taxpayer’s
extension form, after the taxpayer
completes Part II. See Part I of Pub. 1346,
Electronic Return File Specifications and
Record Layouts for Individual Income Tax
Returns. Pub. 1346 is available on the
Internet at www.irs.gov.
You must receive the
completed and signed Form
8878 from the taxpayer before
the application for extension of
CAUTION
time to file is transmitted (or
released for transmission).

Taxpayer Responsibilities
Taxpayers have the following
responsibilities: (a) to verify the accuracy of
the prepared application for an extension
of time to file, (b) to check the appropriate
box in Part II to authorize the ERO to enter
or generate their PIN or to do it
themselves, (c) to indicate or verify their
PIN when authorizing the ERO to enter or
generate it (the PIN must be five numbers
other than all zeros), (d) to sign and date
Form 8878, and (e) to return the completed
Form 8878 to the ERO by hand delivery,
U.S. mail, private delivery service, or fax.
Your application for extension of time to
file will not be transmitted to the IRS until
the ERO receives your signed Form 8878.

Important Notes for EROs

ERO Responsibilities
The ERO will:
1. Enter the name(s) and social security
number(s) of the taxpayer(s) at the top of
the form.
2. Complete Part I by entering the
required information from the taxpayer(s)
extension form.
3. Enter or generate, if authorized by the
taxpayer, the taxpayer’s PIN and enter it in
the boxes provided in Part II.

● Do not send Form 8878 to the IRS
unless requested to do so. Retain the
completed Form 8878 for 3 years from the
return due date or IRS received date,
whichever is later. Form 8878 may be
retained electronically in accordance with
the recordkeeping guidelines in Rev. Proc.
97-22, which is on page 9 of Internal
Revenue Bulletin 1997-13 at
www.irs.gov/pub/irs-irbs/irb97-13.pdf.
● You should confirm the identity of the
taxpayer(s). For additional guidance, see
Pub. 1345, Handbook for Authorized IRS
e-file Providers of Individual Income Tax
Returns.
● Provide the taxpayer with a copy of the
signed Form 8878 for his or her records
upon request.
● Provide the taxpayer with a corrected
copy of Form 8878 if changes are made to
the extension form (for example, based on
taxpayer review).

2

● Enter the taxpayer’s PIN(s) on the input
screen only if the taxpayer has authorized
you to do so. If married filing jointly, it is
acceptable for one spouse to authorize the
ERO to enter his or her PIN, and for the
other spouse to enter his or her own PIN.
It is not acceptable for a taxpayer to select
or enter the PIN of an absent spouse.
● If the taxpayer is making a payment by
electronic funds withdrawal for Form 4868
and the ERO is not using the Practitioner
PIN method, the ERO must enter the
taxpayer’s date of birth and either the
adjusted gross income amount or the PIN,
or both, from the taxpayer’s originally filed
prior year tax return. This information is
entered when the return is prepared, and is
used by the IRS to authenticate the
taxpayer. Do not use an amount from an
amended return or a math error correction
made by the IRS.
● Complete Part III only if you are filing
Form 4868 using the Practitioner PIN
method.
● For more information, see Pub. 1345 and
Pub. 1345A, Filing Season Supplement for
Authorized IRS e-file Providers. Also, go to
www.irs.gov/efile and select e-file For Tax
Professionals.
● EROs can sign the form using a rubber
stamp, mechanical device, or computer
software program. See Notice 2007-79 for
more information.
Paperwork Reduction Act Notice. We ask
for this information 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.
The average time and expenses required
to complete and file this form will vary
depending on individual circumstances. For
the estimated averages, see the
instructions for your income tax return.
If you have suggestions for making this
form simpler, we would be happy to hear
from you. See the instructions for your
income tax return.