IRS Form 8878 "IRS E-File Signature Authorization for Form 4868 or Form 2350"

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  1. What Is IRS Form 8878?
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What Is IRS Form 8878?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on January 1, 2019. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 2-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Additional instructions and information can be found on page 2 of the document;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 8878 through the link below or browse more documents in our library of IRS Forms.

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Download IRS Form 8878 "IRS E-File Signature Authorization for Form 4868 or Form 2350"

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8878
IRS e-file Signature Authorization for
OMB No. 1545-0074
Form
Form 4868 or Form 2350
2019
ERO must obtain and retain completed Form 8878.
Department of the Treasury
▶
Go to www.irs.gov/Form8878 for the latest information.
Internal Revenue Service
▶
Submission Identification Number (SID)
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, 2019 (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
Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax
Return. 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
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, 2019, 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 owed on this return and/or payment of estimated tax, 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 (cancel) 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
as my
I authorize
to enter or generate my PIN
ERO firm name
Enter five digits, but
don’t enter all zeros
signature for my electronic application for extension of time to file for the tax year ending December 31, 2019.
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, 2019. 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
as my
I authorize
to enter or generate my PIN
ERO firm name
Enter five digits, but
don’t enter all zeros
signature for my electronic application for extension of time to file for the tax year ending December 31, 2019.
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, 2019. 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.
Don’t 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 Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.
ERO’s signature
Date
▶
▶
ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
8878
For Paperwork Reduction Act Notice, see your tax return instructions.
Form
(2019)
Cat. No. 32777M
8878
IRS e-file Signature Authorization for
OMB No. 1545-0074
Form
Form 4868 or Form 2350
2019
ERO must obtain and retain completed Form 8878.
Department of the Treasury
▶
Go to www.irs.gov/Form8878 for the latest information.
Internal Revenue Service
▶
Submission Identification Number (SID)
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, 2019 (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
Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax
Return. 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
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, 2019, 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 owed on this return and/or payment of estimated tax, 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 (cancel) 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
as my
I authorize
to enter or generate my PIN
ERO firm name
Enter five digits, but
don’t enter all zeros
signature for my electronic application for extension of time to file for the tax year ending December 31, 2019.
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, 2019. 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
as my
I authorize
to enter or generate my PIN
ERO firm name
Enter five digits, but
don’t enter all zeros
signature for my electronic application for extension of time to file for the tax year ending December 31, 2019.
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, 2019. 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.
Don’t 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 Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.
ERO’s signature
Date
▶
▶
ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
8878
For Paperwork Reduction Act Notice, see your tax return instructions.
Form
(2019)
Cat. No. 32777M
2
Form 8878 (2019)
Page
General Instructions
ERO Responsibilities
Your application for extension of time to
file won’t be transmitted to the IRS until the
The ERO will do the following.
Section references are to the Internal
ERO receives your signed Form 8878.
Revenue Code unless otherwise noted.
1. Enter the name(s) and social security
Important Notes for EROs
number(s) of the taxpayer(s) at the top of
Future developments. For the latest
the form.
information about developments related to
• Don’t send Form 8878 to the IRS unless
Form 8878 and its instructions, such as
2. Complete Part I by entering the
requested to do so. Retain the completed
legislation enacted after they were
required information from the taxpayer(s)
Form 8878 for 3 years from the return due
published, go to www.irs.gov/Form8878.
2019 extension form.
date or IRS received date, whichever is
later. Form 8878 may be retained
3. Enter or generate, if authorized by the
Purpose of Form
electronically in accordance with the
taxpayer, the taxpayer’s PIN and enter it in
recordkeeping guidelines in Rev. Proc.
Complete Form 8878 (a) when Form 4868
the boxes provided in Part II.
97-22, which is on page 9 of Internal
is filed using the Practitioner PIN method,
4. Enter on the authorization line in Part II
Revenue Bulletin 1997-13 at
or (b) when the taxpayer authorizes the
the ERO firm name (not the name of the
www.irs.gov/pub/irs-irbs/irb97-13.pdf.
electronic return originator (ERO) to enter
individual preparing the return) if the ERO is
or generate the taxpayer’s personal
• Confirm the identity of the taxpayer(s).
authorized to enter the taxpayer’s PIN.
identification number (PIN) on Form 4868
• Provide the taxpayer with a copy of the
5. After completing items 1 through 4,
or Form 2350. See the chart below for
signed Form 8878 for his or her records
give the taxpayer Form 8878 for completion
more details.
upon request.
and review by hand delivery, U.S. mail,
▲
Form 8878 isn’t an application
!
private delivery service, email, Internet
• Provide the taxpayer with a corrected
for an extension of time to file.
website, or fax.
copy of Form 8878 if changes are made to
Taxpayers must file the
the extension form (for example, based on
6. Enter the 20-digit Submission
CAUTION
appropriate application for
taxpayer review).
Identification Number (SID) assigned to the
extension of time to file (Form 4868 or
taxpayer’s extension form, or associate
• Enter the taxpayer’s PIN(s) on the input
Form 2350).
Form 9325, Acknowledgement and General
screen only if the taxpayer has authorized
When and How To Complete
Information for Taxpayers Who File Returns
you to do so. If married filing jointly, it is
Electronically, with Form 8878 after filing. If
acceptable for one spouse to authorize the
Use this chart to determine when and how
Form 9325 is used to provide the SID, it is
ERO to enter his or her PIN, and for the
to complete Form 8878.
NOT required to be physically attached to
other spouse to enter his or her own PIN. It
Form 8878. However, it must be kept in
isn’t acceptable for a taxpayer to select or
IF e-filing . . .
THEN . . .
accordance with published retention
enter the PIN of an absent spouse.
• Form 4868, and
Don’t complete Form
requirements for Form 8878. See
• Authorizing an electronic
8878.
• If the taxpayer is making a payment by
Pub. 4164, Modernized e-File (MeF) Guide
funds withdrawal, and
electronic funds withdrawal for Form 4868
• The taxpayer is entering
for Software Developers and Transmitters,
and the ERO isn’t using the Practitioner
his or her own PIN, and
for more details.
PIN method, the ERO must enter the
• The ERO isn’t using the
taxpayer’s date of birth and either the
▲
You must receive the completed
Practitioner PIN method
!
adjusted gross income amount or the PIN,
and signed Form 8878 from the
• Form 4868, and
Don’t complete Form
or both, from the taxpayer’s originally filed
taxpayer before the application
• The taxpayer isn’t
8878.
prior year tax return. This information is
for extension of time to file is
CAUTION
authorizing an electronic
entered when the return is prepared, and is
transmitted (or released for transmission).
funds withdrawal
used by the IRS to authenticate the
• Form 4868, and
Complete Form 8878,
For additional information, see Pub. 1345.
taxpayer. Don’t use an amount from an
• Authorizing an electronic
Parts I and II.
amended return or a math error correction
Taxpayer Responsibilities
funds withdrawal, and
made by the IRS.
• Authorizing the ERO to
Taxpayers have the following responsibilities.
enter or generate the
• Complete Part III only if you are filing
taxpayer’s PIN, and
1. Verify the accuracy of the prepared
Form 4868 using the Practitioner PIN
• The ERO isn’t using the
application for an extension of time to file.
method.
Practitioner PIN method
2. Check the appropriate box in Part II to
• EROs can sign the form using a rubber
• Form 2350, and
Complete Form 8878,
authorize the ERO to enter or generate
Parts I and II.
• Authorizing the ERO to
stamp, mechanical device (such as a
your PIN or to do it yourself.
enter or generate the
signature pen), or computer software
taxpayer’s PIN
3. Indicate or verify your PIN when
program. See Notice 2007-79, 2007-42
authorizing the ERO to enter or generate it
I.R.B. 809, available at www.irs.gov/pub/
• Form 4868, and
Complete Form 8878,
(the PIN must be five digits other than all
irs-irbs/irb07-42.pdf for more information.
• Authorizing an electronic
Parts I, II, and III.
zeros).
funds withdrawal, and
• For more information, go to
• The ERO is using the
4. Sign and date Form 8878. Taxpayers
www.irs.gov/Efile.
Practitioner PIN method
must sign Form 8878 by handwritten
signature, or electronic signature if
supported by computer software.
5. Return the completed Form 8878 to
the ERO by hand delivery, U.S. mail,
private delivery service, email, Internet
website, or fax.
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