Form 8878 - Irs E-File Signature Authorization For Form 4868 Or Form 2350 - 2012 Page 2
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Form 8878 (2012)
Page
General Instructions
ERO Responsibilities
Important Notes for EROs
Section references are to the Internal Revenue
• Do not send Form 8878 to the IRS unless
The ERO will do the following.
Code unless otherwise noted.
requested to do so. Retain the completed
1. Enter the name(s) and social security
Form 8878 for 3 years from the return due
Future developments. For the latest
number(s) of the taxpayer(s) at the top of
date or the date the IRS received the
information about developments related to
the form.
return, whichever is later. Form 8878 may
Form 8878 and its instructions, such as
2. Complete Part I by entering the
be retained electronically in accordance
legislation enacted after they were published,
required information from the taxpayer(s)
with the recordkeeping guidelines in Rev.
go to
2012 extension form.
Proc. 97-22, which is on page 9 of Internal
Purpose of Form
Revenue Bulletin 1997-13 at
3. Enter or generate, if authorized by the
taxpayer, the taxpayer’s PIN and enter it in
Form 8878 is not an application
▲
the boxes provided in Part II.
!
• You should confirm the identity of the
for an extension of time to file.
taxpayer(s). For additional guidance, see
4. Enter on the authorization line in Part II
Taxpayers must file the
Pub. 1345, Handbook for Authorized IRS
the ERO firm name (not the name of the
appropriate application for
CAUTION
e-file Providers of Individual Income Tax
individual preparing the return) if the ERO is
extension of time to file (Form 4868 or
Returns.
authorized to enter the taxpayer’s PIN.
Form 2350).
• Provide the taxpayer with a copy of the
5. After completing items (1) through (4),
Complete Form 8878 (a) when Form
signed Form 8878 for his or her records
give the taxpayer Form 8878 for completion
4868 is filed using the Practitioner PIN
upon request.
and review. This can be done in person or
method, or (b) when the taxpayer
by using the U.S. mail, a private delivery
authorizes the electronic return originator
• Provide the taxpayer with a corrected
service, fax, email, or an Internet website.
(ERO) to enter or generate the taxpayer’s
copy of Form 8878 if changes are made to
personal identification number (PIN) on
the extension form (for example, based on
6. Enter the 14-digit Declaration Control
Form 4868 or Form 2350. See the chart
taxpayer review).
Number (DCN) assigned to the taxpayer’s
below for more details.
• Enter the taxpayer’s PIN(s) on the input
extension form, after the taxpayer
screen only if the taxpayer has authorized
When and How To Complete
completes Part II. See Part I of Pub. 1346,
you to do so. If married filing jointly, it is
Electronic Return File Specifications for
Use this chart to determine when and how
acceptable for one spouse to authorize the
Individual Income Tax Returns. Pub. 1346
to complete Form 8878.
ERO to enter his or her PIN, and for the
is available at IRS.gov.
other spouse to enter his or her own PIN. It
IF e-filing . . .
THEN . . .
You must receive the
▲
is not acceptable for a taxpayer to select or
!
• Form 4868, and
Do not complete
completed and signed Form
enter the PIN of an absent spouse.
• Authorizing an electronic
Form 8878.
8878 from the taxpayer before
funds withdrawal, and
• If the taxpayer is making a payment by
the application for extension of
CAUTION
• The taxpayer is entering
electronic funds withdrawal for Form 4868
time to file is transmitted (or
his or her own PIN, and
and the ERO is not using the Practitioner
released for transmission).
• The ERO is not using the
PIN method, the ERO must enter the
Practitioner PIN method.
Taxpayer Responsibilities
taxpayer’s date of birth and either the
• Form 4868, and
Do not complete
adjusted gross income amount or the PIN,
• The taxpayer is not
Form 8878.
Taxpayers have the following
or both, from the taxpayer’s originally filed
authorizing an electronic
responsibilities.
prior year tax return. This information is
funds withdrawal.
1. Verify the accuracy of the prepared
entered when the return is prepared, and is
Complete Form 8878,
• Form 4868, and
used by the IRS to authenticate the
application for an extension of time to file.
Parts I, II, and III.
• Authorizing an electronic
taxpayer. Do not use an amount from an
2. Check the appropriate box in Part II to
funds withdrawal, and
amended return or a math error correction
• The ERO is using the
authorize the ERO to enter or generate
made by the IRS.
Practitioner PIN method.
their PIN or to do it themselves.
• Complete Part III only if you are filing
3. Indicate or verify their PIN when
Complete Form 8878,
• Form 4868, and
Form 4868 using the Practitioner PIN
Parts I and II.
authorizing the ERO to enter or generate it
• Authorizing an electronic
method.
funds withdrawal, and
(the PIN must be five numbers other than
• Authorizing the ERO to enter
• EROs can sign the form using a rubber
all zeros).
or generate the taxpayer’s
stamp, mechanical device (such as a
4. Sign and date Form 8878. Taxpayers
PIN, and
signature pen), or computer software
must sign Form 8878 by handwritten
• The ERO is not using the
program. See Notice 2007-79, 2007-42
Practitioner PIN method.
signature.
I.R.B. 809, available at
5. Return the completed Form 8878 to
• Form 2350
Complete Form 8878,
for
the ERO in person, or by U.S. mail, private
Parts I and II only if
more information.
the taxpayer
delivery service, fax, email, or an Internet
authorizes the ERO to
• For more information, see Pub. 1345.
website.
enter or generate the
Also, go to
taxpayer’s PIN.
Your application for extension of time to
file will not be transmitted to the IRS until
the ERO receives your signed Form 8878.
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