Form 8878 IRS e-file Signature Authorization for Form 4686 or Form

Form

8878

Department of the Treasury
Internal Revenue Service

▶ Do

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

OMB No. 1545-0074

2010

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, 2010 (Whole Dollars Only)

Part II

Taxpayer Declaration and Signature Authorization

Check the box and complete the line(s) for the form you authorize your ERO to sign and file. Check only one box.
Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
1
Amount you are paying from Form 4868, line 7 . . . . . . . . . . . . . . . . .
1
2
Form 2350, Application for Extension of Time To File U.S. Income Tax Return
a I request an extension of time until this date as shown on Form 2350, line 1 . . . . . . . . .
2a
b Amount you are paying from Form 2350, line 5 . . . . . . . . . . . . . . . . . .
2b

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,
2010, 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
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, 2010.
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, 2010. 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.
Date ▶

Your signature ▶
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, 2010.
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, 2010. 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.
Date ▶

Spouse’s signature ▶

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 your tax return instructions.

Cat. No. 32777M

Form 8878 (2010)

Page 2

Form 8878 (2010)

Purpose of Form
Form 8878 is not an application
for an extension of time to file.
Taxpayers must file the
CAUTION appropriate application for
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 . . .
• 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.

THEN . . .
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.

Complete Form 8878,
• Form 4868, and
Parts I and II.
• 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.
• Form 2350

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

ERO Responsibilities
The ERO will do the following.
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)
2010 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.
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 items (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, fax, 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 for
Individual Income Tax Returns. Pub. 1346
is available at IRS.gov.
You must receive the
completed and signed Form
8878 from the taxpayer before
CAUTION
the application for extension of
time to file is transmitted (or
released for transmission).

!
▲

Taxpayer Responsibilities
Taxpayers have the following
responsibilities.
1. Verify the accuracy of the prepared
application for an extension of time to file.
2. Check the appropriate box in Part II to
authorize the ERO to enter or generate
their PIN or to do it themselves.
3. Indicate or verify their PIN when
authorizing the ERO to enter or generate it
(the PIN must be five numbers other than
all zeros).
4. Sign and date Form 8878.
5. Return the completed Form 8878 to
the ERO by hand delivery, U.S. mail,
private delivery service, fax, email, or an
Internet website.
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
• 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 the date the IRS received the
return, 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).
• 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.
• EROs can sign the form using a rubber
stamp, mechanical device (such as a
signature pen), or computer software
program. See Notice 2007-79 for more
information.
• For more information, see Pub. 1345.
Also, go to www.irs.gov/efile. Under the
heading “IRS e-file Options For:”, select
“Tax Professionals”, and then select “2010
Tax Year IRS e-file of Individual Income
Tax Returns.”