Federal IRS e-file Signature Authorization for Form 4868 or Form 2350

IRS e-file Signature Authorization for Form 4868 or Form 2350
2023 Form 8878
Form

8878

IRS e-file Signature Authorization for
Form 4868 or Form 2350

OMB No. 1545-0074

2023

ERO must obtain and retain completed Form 8878.
Go to www.irs.gov/Form8878 for the latest information.

Department of the Treasury
Internal Revenue Service

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

as my

to enter or generate my PIN
ERO firm name

Enter five digits, but
don’t enter all zeros

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

as my

to enter or generate my PIN
ERO firm name

Enter five digits, but
don’t enter all zeros

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)

Page 2

Form 8878 (2023)

General Instructions

ERO Responsibilities

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.

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.
You must receive the completed
and signed Form 8878 from the
taxpayer before the application
CAUTION for extension of time to file is
transmitted (or released for transmission).

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.
Form 8878 isn’t an application
for an extension of time to file.
Taxpayers must file the
CAUTION 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.

!
▲

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.