Form 8878

Department of the Treasury 

Internal Revenue Service

IRS e-file Signature Authorization for 

Form 4868 or Form 2350

ERO must obtain and retain completed Form 8878. 

Go to www.irs.gov/Form8878 for the latest information.

OMB No. 1545-0074

2023

Submission Identification Number (SID):

Taxpayer’s name Social security number

Spouse’s name Spouse’s social security number

Part I Information From Extension Form — Tax Year Ending December 31, 2023 (Whole dollars only)

Check the box and complete the line(s) for the form you authorize your ERO to sign and file. Check only one box.

1 Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

Amount you are paying from Form 4868, line 7 . . . . . . . . . . . . . . . . . 1

2 Form 2350, Application for Extension of Time To File U.S. Income Tax Return

a I request an extension of time until this date as shown on Form 2350, line 1 . . . . . . . . . 2a

b Amount you are paying from Form 2350, line 5 . . . . . . . . . . . . . . . . . . 2b

Part II Taxpayer Declaration and Signature Authorization

Under penalties of perjury, I declare that I have examined a copy of my electronic application for extension of time to file for the tax year ending 

December 31, 2023, and to the best of my knowledge and belief, it is true, correct, and complete. I further declare that the information listed above is 

the information from my electronic application for extension of time to file. I consent to allow my intermediate service provider, transmitter, or electronic 

return originator (ERO) to send this form to the IRS 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. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to 

initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment 

of my federal taxes owed on this return and/or payment of estimated tax, and the financial institution to debit the entry to this account. This 

authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke (cancel) 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 further acknowledge that the personal identification number (PIN) below is my signature 

for my electronic application for extension of time to file and, if applicable, my Electronic Funds Withdrawal Consent.

Taxpayer’s PIN: check one box only

I authorize 

ERO firm name

to enter or generate my PIN 

Enter five digits, but 

don’t enter all zeros

as my

signature for my electronic application for extension of time to file for the tax year ending December 31, 2023.

I will enter my PIN as my signature for my electronic application for extension of time to file for the tax year ending December 

31, 2023. Check this box only if you are entering your own PIN and your extension form is filed using the Practitioner PIN 

method. The ERO must complete Part III below.

Your signature: Date: 

Spouse’s PIN: check one box only

I authorize 

ERO firm name

to enter or generate my PIN 

Enter five digits, but 

don’t enter all zeros

as my

signature for my electronic application for extension of time to file for the tax year ending December 31, 2023.

I will enter my PIN as my signature for my electronic application for extension of time to file for the tax year ending December 

31, 2023. Check this box only if you are entering your own PIN and your extension form is filed using the Practitioner PIN 

method. The ERO must complete Part III below.

Spouse’s signature: Date:

Practitioner PIN Method for Form 4868 Only—continue below

Part III Certification and Authentication—Practitioner PIN Method for Form 4868 Only

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

Don’t enter all zeros

I certify that the above numeric entry is my PIN, which is my signature to authorize submission of the electronic Form 4868 and electronic funds 

withdrawal for the taxpayer(s) indicated above. I confirm that I am submitting Form 4868 in accordance with the requirements of the Practitioner PIN 

method and Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.

ERO’s signature: Date:

ERO Must Retain This Form — See Instructions 

Don’t Submit This Form to the IRS Unless Requested To Do So

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 32777M Form 8878 (2023)
Form 8878 (2023) Page 2

General Instructions

Section references are to the Internal 

Revenue Code unless otherwise noted.

Future developments. For the latest 

information about developments related to 

Form 8878 and its instructions, such as 

legislation enacted after they were 

published, go to www.irs.gov/Form8878.

Purpose of Form

Complete Form 8878 (a) when Form 4868 

is filed using the Practitioner PIN method, 

or (b) when the taxpayer authorizes the 

electronic return originator (ERO) to enter 

or generate the taxpayer’s personal 

identification number (PIN) on Form 4868 

or Form 2350. See the chart below for 

more details.

▲!

CAUTION

Form 8878 isn’t an application 

for an extension of time to file. 

Taxpayers must file the 

appropriate application for 

extension of time to file (Form 4868 or 

Form 2350).

When and How To Complete

Use this chart to determine when and how 

to complete Form 8878.

IF e-filing . . . THEN . . .

• Form 4868, and 

• Authorizing an electronic 

funds withdrawal, and 

• The taxpayer is entering 

his or her own PIN, and 

• The ERO isn’t using the 

Practitioner PIN method

Don’t complete Form 

8878.

• Form 4868, and 

• The taxpayer isn’t 

authorizing an electronic 

funds withdrawal

Don’t complete Form 

8878.

• Form 4868, and 

• Authorizing an electronic 

funds withdrawal, and 

• Authorizing the ERO to 

enter or generate the 

taxpayer’s PIN, and

• The ERO isn’t using the 

Practitioner PIN method

Complete Form 8878,

Parts I and II.

• Form 2350, and 

• Authorizing the ERO to 

enter or generate the 

taxpayer’s PIN

Complete Form 8878, 

Parts I and II.

• Form 4868, and 

• Authorizing an electronic 

funds withdrawal, and 

• The ERO is using the 

Practitioner PIN method

Complete Form 8878,

Parts I, II, and III.

ERO Responsibilities

The ERO will do the following.

1. Enter the name(s) and social security

number(s) of the taxpayer(s) at the top of

the form.

2. Complete Part I by entering the

required information from the taxpayer(s)

2023 extension form.

3. Enter or generate, if authorized by the

taxpayer, the taxpayer’s PIN and enter it in

the boxes provided in Part II.

4. Enter on the authorization line in Part II 

the ERO firm name (not the name of the

individual preparing the return) if the ERO is 

authorized to enter the taxpayer’s PIN.

5. After completing items 1 through 4,

give the taxpayer Form 8878 for 

completion and review by hand delivery, 

U.S. mail, private delivery service, email, 

Internet website, or fax.

6. Enter the 20-digit Submission 

Identification Number (SID) assigned to the 

taxpayer’s extension form, or associate 

Form 9325, Acknowledgement and General 

Information for Taxpayers Who File Returns 

Electronically, with Form 8878 after filing. If 

Form 9325 is used to provide the SID, it is 

NOT required to be physically attached to 

Form 8878. However, it must be kept in 

accordance with published retention 

requirements for Form 8878. See 

Pub. 4164, Modernized e-File (MeF) Guide 

for Software Developers and Transmitters, 

for more details.

▲!

CAUTION

You must receive the completed 

and signed Form 8878 from the 

taxpayer before the application 

for extension of time to file is 

transmitted (or released for transmission).

For additional information, see Pub. 

1345.

Taxpayer Responsibilities

Taxpayers have the following 

responsibilities.

1. Verify the accuracy of the prepared

application for an extension of time to file.

2. Check the appropriate box in Part II to

authorize the ERO to enter or generate

your PIN or to do it yourself.

3. Indicate or verify your PIN when

authorizing the ERO to enter or generate it

(the PIN must be five digits other than all 

zeros).

4. Sign and date Form 8878. Taxpayers 

must sign Form 8878 by handwritten 

signature, or electronic signature if 

supported by computer software.

5. Return the completed Form 8878 to

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

private delivery service, email, Internet 

website, or fax.

Your application for extension of time to 

file won’t be transmitted to the IRS until the 

ERO receives your signed Form 8878.

Important Notes for EROs

• Don’t send Form 8878 to the IRS unless 

requested to do so. Retain the completed 

Form 8878 for 3 years from the return due 

date or IRS received date, whichever is 

later. Form 8878 may be retained 

electronically in accordance with the 

recordkeeping guidelines in Rev. Proc. 

97-22, which is on page 9 of Internal 

Revenue Bulletin 1997-13 at 

www.irs.gov/pub/irs-irbs/irb97-13.pdf.

• Confirm the identity of the taxpayer(s). 

• Provide the taxpayer with a copy of the 

signed Form 8878 for his or her records 

upon request.

• Provide the taxpayer with a corrected 

copy of Form 8878 if changes are made to 

the extension form (for example, based on 

taxpayer review).

• Enter the taxpayer’s PIN(s) on the input 

screen only if the taxpayer has authorized 

you to do so. If married filing jointly, it is 

acceptable for one spouse to authorize the 

ERO to enter his or her PIN, and for the 

other spouse to enter his or her own PIN. It 

isn’t acceptable for a taxpayer to select or 

enter the PIN of an absent spouse.

• If the taxpayer is making a payment by 

electronic funds withdrawal for Form 4868 

and the ERO isn’t using the Practitioner 

PIN method, the ERO must enter the 

taxpayer’s date of birth and either the 

adjusted gross income amount or the PIN, 

or both, from the taxpayer’s originally filed 

prior year tax return. This information is 

entered when the return is prepared, and is 

used by the IRS to authenticate the 

taxpayer. Don’t use an amount from an 

amended return or a math error correction 

made by the IRS.

• Complete Part III only if you are filing 

Form 4868 using the Practitioner PIN 

method.

• EROs can sign the form using a rubber 

stamp, mechanical device (such as a 

signature pen), or computer software 

program. See Notice 2007-79, 2007-42 

I.R.B. 809, available at www.irs.gov/pub/

irs-irbs/irb07-42.pdf for more information.

• For more information, go to 

www.irs.gov/Efile.