Form 8878 - Irs E-File Signature Authorization For Form 4868 Or Form 2350 - 2017 Page 2
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Form 8878 (2017)
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
2017 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.
Form 8878 isn’t an application
▲
the boxes provided in Part II.
!
97-22, which is on page 9 of Internal
for an extension of time to file.
4. Enter on the authorization line in Part II
Revenue Bulletin 1997-13 at
Taxpayers must file the
the ERO firm name (not the name of the
appropriate application for
CAUTION
individual preparing the return) if the ERO is
extension of time to file (Form 4868 or
• You should confirm the identity of the
authorized to enter the taxpayer’s PIN.
Form 2350).
taxpayer(s).
5. After completing items (1) through (4),
Complete Form 8878 (a) when Form
• Provide the taxpayer with a copy of the
give the taxpayer Form 8878 for completion
4868 is filed using the Practitioner PIN
signed Form 8878 for his or her records
and review. The acceptable delivery
method, or (b) when the taxpayer
upon request.
methods include hand delivery, U.S. mail,
authorizes the electronic return originator
private delivery service, email, Internet
• Provide the taxpayer with a corrected
(ERO) to enter or generate the taxpayer’s
website, and fax.
copy of Form 8878 if changes are made to
personal identification number (PIN) on
the extension form (for example, based on
6. Enter the 20-digit Submission
Form 4868 or Form 2350. See the chart
taxpayer review).
Identification Number (SID) assigned to the
below for more details.
taxpayer’s extension form, or associate
• Enter the taxpayer’s PIN(s) on the input
When and How To Complete
Form 9325, Acknowledgement and General
screen only if the taxpayer has authorized
Information for Taxpayers Who File Returns
you to do so. If married filing jointly, it is
Use this chart to determine when and how
Electronically, with Form 8878 after filing. If
acceptable for one spouse to authorize the
to complete Form 8878.
Form 9325 is used to provide the SID, it is
ERO to enter his or her PIN, and for the
other spouse to enter his or her own PIN. It
IF e-filing . . .
THEN . . .
NOT required to be physically attached to
Form 8878. However, it must be kept in
isn’t acceptable for a taxpayer to select or
• Form 4868, and
Don’t complete Form
accordance with published retention
enter the PIN of an absent spouse.
• Authorizing an electronic
8878.
funds withdrawal, and
requirements for Form 8878. See
• If the taxpayer is making a payment by
• The taxpayer is entering
Pub. 4164, Modernized e-File (MeF) Guide
electronic funds withdrawal for Form 4868
his or her own PIN, and
for Software Developers and Transmitters,
and the ERO isn’t using the Practitioner
• The ERO isn’t using the
for more details.
PIN method, the ERO must enter the
Practitioner PIN method
You must receive the
taxpayer’s date of birth and either the
▲
• Form 4868, and
Don’t complete Form
!
completed and signed Form
adjusted gross income amount or the PIN,
• The taxpayer isn’t
8878.
8878 from the taxpayer before
or both, from the taxpayer’s originally filed
authorizing an electronic
funds withdrawal
the application for extension of
prior year tax return. This information is
CAUTION
time to file is transmitted (or released for
entered when the return is prepared, and is
Complete Form 8878,
• Form 4868, and
transmission).
used by the IRS to authenticate the
Parts I, II, and III.
• Authorizing an electronic
taxpayer. Don’t use an amount from an
funds withdrawal, and
For additional information, see Pub.
• The ERO is using the
amended return or a math error correction
1345.
Practitioner PIN method
made by the IRS.
Taxpayer Responsibilities
• Complete Part III only if you are filing
Complete Form 8878,
• Form 4868, and
Parts I and II.
Form 4868 using the Practitioner PIN
• Authorizing an electronic
Taxpayers have the following
funds withdrawal, and
method.
responsibilities.
• Authorizing the ERO to enter
• EROs can sign the form using a rubber
1. Verify the accuracy of the prepared
or generate the taxpayer’s
stamp, mechanical device (such as a
application for an extension of time to file.
PIN, and
signature pen), or computer software
• The ERO isn’t using the
2. Check the appropriate box in Part II to
Practitioner PIN method
program. See Notice 2007-79, 2007-42
authorize the ERO to enter or generate
I.R.B. 809, available at
• Form 2350, and
Complete Form 8878,
your PIN or to do it yourself.
for
Parts I and II.
• Authorizing the ERO to
3. Indicate or verify your PIN when
more information.
enter or generate the
authorizing the ERO to enter or generate it
taxpayer’s PIN
• For more information, go to
(the PIN must be five digits other than all
zeros).
4. Sign and date Form 8878. Taxpayers
must sign Form 8878 by handwritten
signature, or electronic signature if
supported by computer software.
5. Return the completed Form 8878 to
the ERO. The acceptable delivery methods
include hand delivery, U.S. mail, private
delivery service, email, Internet website,
and fax.
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