Form 8878-A

Department of the Treasury

Internal Revenue Service

IRS e-file Electronic Funds Withdrawal

Authorization for Form 7004 OMB No. 1545-1927

Name on Form 7004 Identifying number

Information From Form 7004 (Whole Dollars Only)

Authorized Person’s Declaration and Signature Authorization

Part I

Part II

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.

ERO Must Retain This Form — See Instructions

Do Not Submit This Form to the IRS Unless Requested To Do So

For Paperwork Reduction Act Notice, see page 2. Cat. No. 39223B Form 8878-A (Rev. 12-2005)

Tentative total tax (Form 7004, line 6)

Total payments and credits (Form 7004, line 7)

1

2

ERO’s signature  Date 

1

2

For calendar year 20 or tax year beginning , 20 , ending , 20

See instructions. Do not send to the IRS. Keep for your records.

Certification and Authentication

do not enter all zeros

I certify that the above numeric entry is my PIN, which is my signature to authorize submission of the electronic funds withdrawal

authorization with the electronic Form 7004 for the taxpayer indicated above. I confirm that I am submitting this authorization with

Form 7004 in accordance with the requirements of Pub. 3112, IRS e-file Application and Participation, and Pub. 4163, Modernized

e-File (MeF) Information for Authorized IRS e-file Providers of Forms 1120/1120S.

Part III

Authorized Person’s PIN: check one box only

I authorize to enter my PIN as my signature

I will enter my PIN as my signature for the taxpayer’s consent to electronic funds withdrawal for the balance due on the

taxpayer’s electronic Form 7004 for the tax year indicated above.

Authorized person’s signature  Title 

ERO firm name do not enter all zeros

3 Balance due (Form 7004, line 8) 3

Under penalties of perjury, I declare that I have been authorized by the above taxpayer to make this authorization and that I have

examined a copy of the taxpayer’s electronic Form 7004 for the tax year indicated above. I further declare that the amounts in Part

I above are the amounts shown on the copy of the taxpayer’s electronic Form 7004. I consent to allow my electronic return originator

(ERO), transmitter, or intermediate service provider to send this authorization to the IRS with the electronic Form 7004 and to receive

from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, and (b) the reason for any delay in

processing the form. I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal

(direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the taxpayer’s balance

due on Form 7004, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S.

Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize

the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary

to answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature

for the taxpayer’s consent to electronic funds withdrawal.

Date 

(Rev. December 2005)

for the taxpayer’s consent to electronic funds withdrawal for the balance due on the taxpayer’s electronic Form 7004 for

the tax year indicated above.
Form 8878-A (Rev. 12-2005) Page 2

Purpose of Form

● Provide the authorized person with a

corrected copy of Form 8878-A if changes

are made to Form 7004 (for example,

based on the authorized person’s review).

● Enter the authorized person’s PIN on the

input screen only if that person has

authorized you to do so.

● See Pub. 3112 and Pub. 4163 for more

information. Also, go to www.irs.gov/efile

and select e-file For Tax Professionals.

The time needed to complete this form

will vary depending on individual

circumstances.

● You should confirm the identity of the

authorized person. For additional guidance,

see Pub. 3112, IRS e-file Application and

Participation.

● Provide the authorized person with a

copy of the signed Form 8878-A upon

request.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form simpler,

we would be happy to hear from you. You

can write to Internal Revenue Service,

Tax Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution

Ave. NW, IR-6406, Washington, DC 20224.

The estimated average time is:

Learning about the

law or the form 6 min.

Preparing the form 9 min.

The ERO will:

● Enter the name and identifying number

of the taxpayer at the top of the form.

ERO Responsibilities

Authorized Person

Responsibilities

The taxpayer’s Form 7004 with an

electronic funds withdrawal authorization

will not be transmitted to the IRS until the

ERO receives the signed Form 8878-A.

Important Notes for EROs

● Do not send Form 8878-A to the IRS

unless requested to do so. Retain the

completed Form 8878-A for 3 years from

the return due date or IRS received date,

● Enter on the authorization line in Part II whichever is later.

the ERO firm name (not the name of the

individual preparing the return) if the ERO

is authorized to enter the authorized

person’s PIN.

● Give the authorized person Form 8878-A

for completion and review. This can be

done by hand delivery, U.S. mail, private

delivery service, email, or Internet website.

● Complete Part I using the amounts

(zeros may be entered when appropriate)

from the taxpayer’s Form 7004.

A person authorized to sign an electronic

funds withdrawal authorization and an

electronic return originator (ERO) use Form

8878-A to use a personal identification

number (PIN) to authorize an electronic

funds withdrawal of the balance due on an

electronic Form 7004.

Do not send the form to this address.

Instead, keep it for your records.

CAUTION

Form 8878-A is not an

application for an extension of

time to file. Taxpayers must file

Form 7004, Application for

Automatic 6-Month Extension of Time To

File Certain Business Income Tax,

Information, and Other Returns.

Paperwork Reduction Act Notice. We

ask for the information on this form to

carry out the Internal Revenue laws of

the United States. You are required to

give us the information. We need it to

ensure that you are complying with

these laws and to allow us to figure and

collect the right amount of tax.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB

control number. Books or records

relating to a form or its instructions must

be retained as long as their contents

may become material in the

administration of any Internal Revenue

law. Generally, tax returns and return

information are confidential, as required

by Internal Revenue Code section 6103.

Do not send this form to the IRS. The

ERO must retain Form 8878-A.

● Complete Part III including a signature

and date.

CAUTION

You must receive the

completed and signed Form

8878-A from the authorized

person before an electronic

Form 7004 with an electronic

funds withdrawal authorization is

transmitted (or released for transmission).

The authorized person will:

● Indicate or verify his or her PIN when

authorizing the ERO to enter it (the PIN

must be five numbers other than all zeros).

● Sign, date, and enter his or her title in

Part II.

● Check the appropriate box in Part II to

either authorize the ERO to enter the

authorized person’s PIN or to choose to

enter it in person.

● Return the completed Form 8878-A to

the ERO by hand delivery, U.S. mail,

private delivery service, or fax.

Recordkeeping 3 hrs., 21 min.