Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350
Form 8878 authorizes an electronic return originator to enter or generate your PIN when e-filing an extension request on Form 4868 or Form 2350. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8878?
Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, is the signature document used when a tax professional e-files an extension for you using the Practitioner PIN method, or when you authorize the electronic return originator (ERO) to enter or generate your personal identification number. Form 4868 is the automatic extension for individual returns, and Form 2350 is the extension for taxpayers abroad expecting to qualify for special tax treatment.
The form records the key figures from the extension, your chosen five-digit PIN, and your authorization for the ERO to use it. It is only needed in specific situations: if you e-file your own extension or enter your own PIN directly, no Form 8878 is required.
Who files 8878?
- Taxpayers whose preparer e-files Form 4868 for them using the Practitioner PIN method
- Taxpayers authorizing an ERO to enter or generate their PIN on an e-filed Form 4868 with a payment
- Americans abroad authorizing an ERO to e-file Form 2350 on their behalf
- EROs who must obtain and retain the signed authorization before transmitting the extension
How to fill out 8878
- Enter the taxpayer’s name and social security number, and spouse information for a joint filing, in Part I.
- Enter the extension details, including any balance due amount being paid with the request.
- In Part II, the taxpayer chooses a five-digit PIN and checks whether they entered it or authorized the ERO to enter it, then signs and dates the form.
- The ERO completes Part III with the practitioner PIN and signature.
- Download the finished PDF for signing and records. The ERO keeps the signed form, it is not mailed to the IRS.
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Frequently asked questions
Do I mail Form 8878 to the IRS?
No. The signed form stays with the ERO, who must retain it for the period stated in the instructions and produce it if the IRS asks. You should keep a copy for your own records too.
Do I need Form 8878 every time I file an extension?
Only when an ERO e-files Form 4868 or Form 2350 for you using the Practitioner PIN method or enters your PIN for you. Filing your own extension online, or a preparer filing a 4868 with no payment and no PIN entry on your behalf, does not require it.
How is Form 8878 different from Form 8879?
Form 8879 authorizes the e-filing of the tax return itself, while Form 8878 covers extension requests on Forms 4868 and 2350. Many taxpayers sign both in the same year, one for the extension and one for the return.