Form 8878 - Irs E-File Signature Authorization For Form 4868 Or Form 2350 - 2014 Page 2
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Form 8878 (2014)
Page
General Instructions
ERO Responsibilities
Your application for extension of time to
file will not be transmitted to the IRS until
The ERO will do the following.
Section references are to the Internal
the 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
• Do not 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
2014 extension form.
date or the date the IRS received the
return, whichever is later. Form 8878 may
3. Enter or generate, if authorized by the
Purpose of Form
be retained electronically in accordance
taxpayer, the taxpayer’s PIN and enter it in
with the recordkeeping guidelines in Rev.
Form 8878 is not an application
▲
the boxes provided in Part II.
!
Proc. 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. This can be done in person or
method, or (b) when the taxpayer
upon request.
by using the U.S. mail, a private delivery
authorizes the electronic return originator
service, fax, email, or an Internet website.
• Provide the taxpayer with a corrected
(ERO) to enter or generate the taxpayer’s
copy of Form 8878 if changes are made to
6. Enter the 20-digit Submission
personal identification number (PIN) on
the extension form (for example, based on
Identification Number (SID) assigned to the
Form 4868 or Form 2350. See the chart
taxpayer review).
taxpayer’s extension form, or associate
below for more details.
Form 9325, Acknowledgement and General
• Enter the taxpayer’s PIN(s) on the input
When and How To Complete
Information for Taxpayers Who File Returns
screen only if the taxpayer has authorized
Electronically, with Form 8878 after filing. If
you to do so. If married filing jointly, it is
Use this chart to determine when and how
Form 9325 is used to provide the SID, it is
acceptable for one spouse to authorize the
to complete Form 8878.
NOT required to be physically attached to
ERO to enter his or her PIN, and for the
other spouse to enter his or her own PIN. It
IF e-filing . . .
THEN . . .
Form 8878. However, it must be kept in
accordance with published retention
is not acceptable for a taxpayer to select or
• Form 4868, and
Do not complete
requirements for Form 8878. See
enter the PIN of an absent spouse.
• Authorizing an electronic
Form 8878.
funds withdrawal, and
Publication 4164, Modernized e-File (MeF)
• If the taxpayer is making a payment by
• The taxpayer is entering
Guide for Software Developers and
electronic funds withdrawal for Form 4868
his or her own PIN, and
Transmitters, for more details.
and the ERO is not using the Practitioner
• The ERO is not using the
You must receive the
PIN method, the ERO must enter the
Practitioner PIN method.
▲
!
completed and signed Form
taxpayer’s date of birth and either the
• Form 4868, and
Do not complete
8878 from the taxpayer before
adjusted gross income amount or the PIN,
• The taxpayer is not
Form 8878.
the application for extension of
or both, from the taxpayer’s originally filed
authorizing an electronic
CAUTION
funds withdrawal.
time to file is transmitted (or released for
prior year tax return. This information is
transmission).
entered when the return is prepared, and is
Complete Form 8878,
• Form 4868, and
used by the IRS to authenticate the
Parts I, II, and III.
• Authorizing an electronic
Taxpayer Responsibilities
taxpayer. Do not use an amount from an
funds withdrawal, and
• The ERO is using the
amended return or a math error correction
Taxpayers have the following
Practitioner PIN method.
made by the IRS.
responsibilities.
• Complete Part III only if you are filing
Complete Form 8878,
1. Verify the accuracy of the prepared
• Form 4868, and
Parts I and II.
Form 4868 using the Practitioner PIN
• Authorizing an electronic
application for an extension of time to file.
funds withdrawal, and
method.
2. Check the appropriate box in Part II to
• Authorizing the ERO to enter
• EROs can sign the form using a rubber
authorize the ERO to enter or generate
or generate the taxpayer’s
stamp, mechanical device (such as a
your PIN or to do it yourself.
PIN, and
signature pen), or computer software
• The ERO is not using the
3. Indicate or verify your PIN when
Practitioner PIN method.
program. See Notice 2007-79, 2007-42
authorizing the ERO to enter or generate it
I.R.B. 809, available at
• Form 2350, and
Complete Form 8878,
(the PIN must be five digits other than all
for
Parts I and II.
• Authorizing the ERO to
zeros).
more information.
enter or generate the
4. Sign and date Form 8878. Taxpayers
taxpayer's PIN.
• For more information, go to
must sign Form 8878 by handwritten or
electronic signature, if supported by
computer software.
5. Return the completed Form 8878 to
the ERO in person, or by U.S. mail, private
delivery service, fax, email, or an Internet
website.
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