Form 8878

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization for

Application for Extension of Time To File

OMB No. 1545-0074

Declaration Control Number (DCN)

Taxpayer’s name

Spouse’s name

Social security number

Spouse’s social security number

Information from Extension Form—Tax Year Ending December 31, 2005 (Whole Dollars Only)

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, 2005, 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. I further understand that this authorization may apply to future Federal tax payments that I direct to be debited

through the Electronic Federal Tax Payment System (EFTPS). In order for me to initiate future payments, I request that the IRS send me a personal identification

number (PIN) to access EFTPS. 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.



Part I

Part II

1

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 Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 32777M Form 8878 (2005)

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

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

Amount you are paying from line 7 of Form 4868

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

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

Amount you are paying from line 5 of Form 2350

2a

2b

ERO’s signature  Date 

1

2

a

b

 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.

Certification and Authentication—Practitioner PIN Method for Form 4868 Only

Practitioner PIN Method for Form 4868 Only—continue below

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.

Part III

Taxpayer’s PIN: check one box only

I authorize to enter my PIN as my signature

for my electronic application for extension of time to file for the tax year ending December 31, 2005.

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, 2005. 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

Spouse’s signature  Date 

ERO firm name

ERO firm name

do not enter all zeros

do not enter all zeros

I authorize to enter my PIN as my signature

for my electronic application for extension of time to file for the tax year ending December 31, 2005.

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, 2005. 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.

2005
Form 8878 (2005) Page 2

Purpose of Form

● 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 prior year

adjusted gross income amount from the

taxpayer’s originally filed tax return. This

information will be required on the input

screen. Do not use an amount from an

amended return or a math error correction

made by the IRS.

● For more information, see Pub. 1345 and

Pub. 1345A, Filing Season Supplement for

Authorized IRS e-file Providers. Also, go to

www.irs.gov/efile and select e-file For Tax

Professionals.

Privacy Act and Paperwork Reduction Act

Notice. We ask for this information to carry

out the Internal Revenue laws of the United

States. Section 6061(a) of the Internal

Revenue Code requires taxpayers to sign

their tax returns or other documents.

Section 6061(b) permits the IRS to accept

electronic signatures under certain

circumstances. Section 6109 requires you to

provide your social security number. This

form is to permit you to use a personal

identification number (PIN) which will be

your electronic signature for your application

for an extension of time to file, and for you

to authorize an electronic return originator

(ERO) to enter or generate the PIN on your

behalf. You are not required to authorize

your ERO to enter your PIN as your

signature on your behalf; you may personally

enter your PIN at the time of transmission or

file a paper application for an extension of

time to file. Routine uses of this information

include giving it to the Department of

Justice for use in civil and criminal litigation,

and to cities, states, and the District of

Columbia for use in administering their tax

laws. We may also disclose this information

to other countries under a tax treaty, to

federal and state agencies to enforce federal

nontax criminal laws, or to federal law

enforcement and intelligence agencies to

combat terrorism. Providing false or

fraudulent information may subject you to

penalties.

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.

The average time and expenses required

to complete and file this form will vary

depending on individual circumstances. For

the estimated averages, see the

instructions for your income tax return.

● 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.

If you have suggestions for making this

form simpler, we would be happy to hear

from you. See the instructions for your

income tax return.

The ERO will:

● Enter the name(s) and social security

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

the form.

ERO Responsibilities

Taxpayer Responsibilities

Taxpayers have the following

responsibilities: (a) to verify the accuracy of

the prepared application for an extension

of time to file, (b) to check the appropriate

box in Part II to authorize the ERO to enter

or generate their PIN or to do it

themselves, (c) to indicate or verify their

PIN when authorizing the ERO to enter or

generate it (the PIN must be five numbers

other than all zeros), (d) to sign and date

Form 8878, and (e) to return the completed

Form 8878 to the ERO by hand delivery,

U.S. mail, private delivery service, or fax.

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 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.

● 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.

● 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 and

Record Layouts for Individual Income Tax

Returns.

● 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, email, or an

Internet website.

● Complete Part I by entering the required

information from the taxpayer(s) extension

form.

When and How To Complete

See the chart below to determine when

and how to complete Form 8878.

IF e-filing . . . THEN . . .

● Form 4868, and

● Authorizing an electronic

funds withdrawal, and

● The ERO is using the

Practitioner PIN method.

● 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.

● 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.

● Form 4868, and

● The taxpayer is not

authorizing an electronic

funds withdrawal.

● Form 2350

Complete Form 8878,

Parts I, II, and III.

Complete Form 8878,

Parts I and II.

Do not complete

Form 8878.

Do not complete

Form 8878.

Complete Form 8878,

Parts I and II only if

the taxpayer

authorizes the ERO to

enter or generate the

taxpayer’s PIN.

● Complete Part III only if you are filing

Form 4868 using the Practitioner PIN

method.

Complete Form 8878 when Form 4868 is

filed using the Practitioner PIN method, or

when the taxpayer authorizes the

electronic return originator (ERO) to enter

or generate the taxpayer’s personal

identification number (PIN) on an

application for extension of time to file.

See the chart below for more details.

● Enter or generate, if authorized by the

taxpayer, the taxpayer’s PIN and enter it in

the boxes provided in Part II.

CAUTION

Form 8878 is not an application

for an extension of time to file.

Taxpayers must file the

appropriate extension form

listed in Part I of this form.

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).