Form 8878

Department of the Treasury 

Internal Revenue Service

IRS e-file Signature Authorization for 

Form 4868 or Form 2350

▶ Do not send to the IRS. This is not an application for an extension of time to file.

▶ Keep this form for your records. See instructions.

OMB No. 1545-0074

2011

Declaration Control Number (DCN) ▲

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, 2011 (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, 

2011, 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, 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 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 numbers, but 

do not enter all zeros

as

my signature for my electronic application for extension of time to file for the tax year ending December 31, 2011.

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, 2011. 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 numbers, but 

do not enter all zeros

as

my signature for my electronic application for extension of time to file for the tax year ending December 31, 2011.

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, 2011. 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.

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 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 Publication 

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

ERO’s signature ▶ Date ▶

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 your tax return instructions. Cat. No. 32777M Form 8878 (2011)
Form 8878 (2011) Page 2

Purpose of Form

▲!

CAUTION

Form 8878 is not 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).

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.

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 is not using the 

Practitioner PIN method.

Do not complete 

Form 8878.

• Form 4868, and 

• The taxpayer is not 

authorizing an electronic 

funds withdrawal.

Do not complete 

Form 8878.

• 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.

• Form 4868, and 

• Authorizing an electronic 

funds withdrawal, and 

• Authorizing the ERO to enter 

or generate the taxpayer’s 

PIN, and

• The ERO is not using the 

Practitioner PIN method.

Complete Form 8878,

Parts I and II.

• Form 2350 Complete Form 8878, 

Parts I and II only if 

the taxpayer 

authorizes the ERO to 

enter or generate the 

taxpayer’s PIN.

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)

2011 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. This can be done in person or

by using the U.S. mail, a private delivery

service, fax, email, or an Internet website.

6. Enter the 14-digit Declaration Control

Number (DCN) assigned to the taxpayer’s

extension form, after the taxpayer

completes Part II. See Part I of Pub. 1346,

Electronic Return File Specifications for

Individual Income Tax Returns. Pub. 1346

is available at IRS.gov.

▲!

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).

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

their PIN or to do it themselves.

3. Indicate or verify their PIN when

authorizing the ERO to enter or generate it

(the PIN must be five numbers other than

all zeros).

4. Sign and date Form 8878.

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.

Your application for extension of time to 

file will not be transmitted to the IRS until 

the ERO receives your signed Form 8878.

Important Notes for EROs

• Do not 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 the date the IRS received the 

return, 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.

• You should confirm the identity of the 

taxpayer(s). For additional guidance, see 

Pub. 1345, Handbook for Authorized IRS 

e-file Providers of Individual Income Tax 

Returns.

• 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 

is not 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 is not 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. Do not 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/irb/2007-42_IRB/ar10.html for 

more information.

• For more information, see Pub. 1345.

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