Form 8878

Department of the Treasury

Internal Revenue Service

IRS e-file Signature Authorization for

Form 4868 or Form 2350

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, 2008 (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, 2008, 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.

©

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 Paperwork Reduction Act Notice, see back of form. Cat. No. 32777M Form 8878 (2008)

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 or generate my PIN as 

my signature for my electronic application for extension of time to file for the tax year ending December 31, 2008.

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, 2008. 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

Enter five numbers, but

do not enter all zeros

Enter five numbers, but

do not enter all zeros

I authorize to enter or generate my PIN as 

my signature for my electronic application for extension of time to file for the tax year ending December 31, 2008.

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, 2008. 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.

2008
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).

Form 8878 (2008) 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.

● 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.

Paperwork Reduction Act Notice. We ask

for this information 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.

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:

1. 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.

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 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 (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 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).

CAUTION

2. Complete Part I by entering the

required information from the taxpayer(s)

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.

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 and

Record Layouts for Individual Income Tax

Returns. Pub. 1346 is available on the

Internet at www.irs.gov.

5. After completing (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, email, or an Internet website. ● 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.

● EROs can sign the form using a rubber

stamp, mechanical device, or computer

software program. See Notice 2007-79 for

more information.