Irs Form 8878 - Irs E-File Signature Authorization For Form 4868 Or Form 2350 - 2013 Page 2
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Form 8878 (2013)
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
2013 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).
4. Enter on the authorization line in Part II
Taxpayers must file the
the ERO firm name (not the name of the
appropriate application for
• Provide the taxpayer with a copy of the
CAUTION
individual preparing the return) if the ERO is
extension of time to file (Form 4868 or
signed Form 8878 for his or her records
authorized to enter the taxpayer’s PIN.
Form 2350).
upon request.
5. After completing items (1) through (4),
Complete Form 8878 (a) when Form
• Provide the taxpayer with a corrected
give the taxpayer Form 8878 for completion
4868 is filed using the Practitioner PIN
copy of Form 8878 if changes are made to
and review. This can be done in person or
method, or (b) when the taxpayer
the extension form (for example, based on
by using the U.S. mail, a private delivery
authorizes the electronic return originator
taxpayer review).
service, fax, email, or an Internet website.
(ERO) to enter or generate the taxpayer’s
• Enter the taxpayer’s PIN(s) on the input
personal identification number (PIN) on
screen only if the taxpayer has authorized
6. Enter the 20-digit Submission
Form 4868 or Form 2350. See the chart
you to do so. If married filing jointly, it is
Identification Number (SID) assigned to the
below for more details.
acceptable for one spouse to authorize the
taxpayer’s extension form, or associate
ERO to enter his or her PIN, and for the
When and How To Complete
Form 9325, Acknowledgement and General
other spouse to enter his or her own PIN. It
Information for Taxpayers Who File Returns
Use this chart to determine when and how
is not acceptable for a taxpayer to select or
Electronically, with Form 8878 after filing.
to complete Form 8878.
enter the PIN of an absent spouse.
You must receive the
▲
!
• If the taxpayer is making a payment by
IF e-filing . . .
THEN . . .
completed and signed Form
electronic funds withdrawal for Form 4868
• Form 4868, and
Do not complete
8878 from the taxpayer before
• Authorizing an electronic
Form 8878.
and the ERO is not using the Practitioner
the application for extension of
CAUTION
funds withdrawal, and
PIN method, the ERO must enter the
time to file is transmitted (or
• The taxpayer is entering
taxpayer’s date of birth and either the
released for transmission).
his or her own PIN, and
adjusted gross income amount or the PIN,
• The ERO is not using the
Taxpayer Responsibilities
or both, from the taxpayer’s originally filed
Practitioner PIN method.
prior year tax return. This information is
• Form 4868, and
Do not complete
Taxpayers have the following
entered when the return is prepared, and is
• The taxpayer is not
Form 8878.
responsibilities.
used by the IRS to authenticate the
authorizing an electronic
taxpayer. Do not use an amount from an
funds withdrawal.
1. Verify the accuracy of the prepared
amended return or a math error correction
application for an extension of time to file.
Complete Form 8878,
• Form 4868, and
made by the IRS.
Parts I, II, and III.
2. Check the appropriate box in Part II to
• Authorizing an electronic
• Complete Part III only if you are filing
funds withdrawal, and
authorize the ERO to enter or generate
Form 4868 using the Practitioner PIN
• The ERO is using the
your PIN or to do it yourself.
Practitioner PIN method.
method.
3. Indicate or verify your PIN when
• EROs can sign the form using a rubber
Complete Form 8878,
authorizing the ERO to enter or generate it
• Form 4868, and
Parts I and II.
stamp, mechanical device (such as a
• Authorizing an electronic
(the PIN must be five numbers other than
signature pen), or computer software
funds withdrawal, and
all zeros).
• Authorizing the ERO to enter
program. See Notice 2007-79, 2007-42
4. Sign and date Form 8878. Taxpayers
or generate the taxpayer’s
I.R.B. 809, available at
must sign Form 8878 by handwritten
PIN, and
for
• The ERO is not using the
signature.
more information.
Practitioner PIN method.
5. Return the completed Form 8878 to
• For more information, go to
• Form 2350, and
Complete Form 8878,
the ERO in person, or by U.S. mail, private
Parts I and II.
• Authorizing the ERO to
delivery service, fax, email, or an Internet
enter or generate the
website.
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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