Instructions For Form 8878 - Irs E-File Signature Authorization For Application For Extension Of Time To File - 2002

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Form 8878 (2002)
Page
Purpose of Form
Important Notes for EROs
behalf; you may personally enter your
PIN at the time of transmission or file a
● Retain the completed Form 8878 for
paper application for an extension of
For m 8878 is not an
3 years from the return due date or IRS
time to file. Routine uses of this
application for an extension
!
received date, whichever is later. Do not
information include giving it to the
of time to file. Taxpayers
send Form 8878 to the IRS unless
Department of Justice for use in civil
must file the appropr iate
CAUTION
requested to do so.
and criminal litigation, and to cities,
extension for m listed in Part I of this
● If the software allows, header, Part I,
states, and the District of Columbia for
form.
and ERO firm name may be generated.
use in administering their tax laws. We
Use Form 8878 for the taxpayer to
The taxpayer must enter his or her PIN,
may also disclose this information to
authorize the electronic return originator
signature, and date.
other countries under a tax treaty or to
(ERO) to enter the taxpayer’s personal
● Provide the taxpayer with a copy of
Federal and state agencies to enforce
identification number (PIN) as the
the signed Form 8878 upon request.
Federal nontax criminal laws and to
taxpayer’s signature on:
● Provide the taxpayer with a corrected
combat terrorism. Providing false or
● The electronic application for an
fraudulent information may subject you
copy of Form 8878 if changes are made
extension of time to file and
to penalties.
to the extension form (for example,
● The Electronic Funds Withdrawal
based on taxpayer review).
You are not required to provide the
Consent, if applicable.
● If married filing jointly, it is acceptable
information requested on a form that is
However, for Form 4868 filers,
for one spouse to authorize the ERO to
subject to the Paperwork Reduction Act
complete Form 8878 only if the taxpayer
enter his or her self-selected PIN, and
unless the form displays a valid OMB
will:
for the other spouse to enter his or her
control number. Books or records
● Make an electronic funds withdrawal
own PIN directly on the input screen. It
relating to a form or its instructions must
and
be retained as long as their contents
is not acceptable for a taxpayer to
● Authorize the ERO to enter the
select or enter the PIN of an absent
may become material in the
taxpayer’s PIN.
administration of any Internal Revenue
spouse.
● If the taxpayer is making a payment
law. Generally, tax returns and return
ERO Responsibilities
information are confidential, as required
by electronic funds withdrawal (Form
by Internal Revenue Code section 6103.
4868 or Form 2350 only), the ERO must
An ERO must provide Form 8878 to a
The time needed to complete this
enter the taxpayer’s date of birth and
taxpayer who wishes to authorize the
prior year adjusted gross income amount
form will vary depending on individual
ERO to enter his or her PIN as the
circumstances.
from the taxpayer’s originally filed tax
taxpayer’s signature. At the top of the
return. This information will be required
The estimated average time is:
form, enter the name(s) and social
on the input screen. Do not use an
security number(s) of the taxpayer(s).
Learning about the
amount from an amended return or a
Complete Part I of Form 8878 by
law or the form
3 min.
math error correction.
entering the required information from
Preparing the form
12 min.
● See Pub. 1345A, Filing Season
the taxpayer’s extension form. After the
If you have comments concerning the
Supplement for Electronic Return
taxpayer completes Part II, enter the
accuracy of these time estimates or
Originators.
14-digit Declaration Control Number
suggestions for making this form
(DCN) from the taxpayer’s extension
simpler, we would be happy to hear from
form in accordance with the
you. You can e-mail us through the IRS
Privacy Act and Paperwork Reduction
requirements in Part I of Pub. 1346,
Web Site ( ) and click on
Act Notice. We ask for this information
Electronic Return File Specifications for
Help, Comments, and Feedback, or
to carry out the Internal Revenue laws of
Individual Income Tax Returns.
write to the Tax Forms Committee,
the United States. Section 6061(a) of the
An ERO must provide Form 8878 for
Western Area Distribution Center,
Internal Revenue Code requires
the taxpayer’s review. This can be done
Rancho Cordova, CA 95743-0001. Do
taxpayers to sign their tax returns or
in person or by sending Form 8878 to
not send the form to this address.
other documents. Section 6061(b)
the taxpayer using the U.S. mail, a
Instead, keep it for your records.
permits the IRS to accept electronic
private delivery service, e-mail, or an
signatures under certain circumstances.
Internet web site.
Section 6109 requires you to provide
your social security number. This form is
Taxpayer Responsibilities
used to permit you to self select a
personal identification number (PIN)
Taxpayers have the following
which will be your electronic signature
responsibilities: (a) to verify the accuracy
for your application for an extension of
of the prepared application for an
time to file, and for you to authorize an
extension of time to file, (b) to enter
electronic return originator (ERO) to
their self-selected PIN (five numbers
enter the PIN on your behalf. You are
other than all zeros) on Form 8878,
not required to authorize your ERO to
(c) to sign and date Form 8878, and
enter your PIN as your signature on your
(d) to return the completed Form 8878
to the ERO by hand delivery, U.S. mail,
private delivery service, or fax.

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