Form 8878-A (Rev. 12-2008)
Page
2
Purpose of Form
CAUTION
Form 8878-A is not an
application for an extension
of time to file. Taxpayers
must file Form 7004,
Application for Automatic Extension of
Time To File Certain Business Income
Tax, Information, and Other Returns.
A person authorized to sign an
electronic funds withdrawal authorization
and an electronic return originator (ERO)
use Form 8878-A to use a personal
identification number (PIN) to authorize
an electronic funds withdrawal of the
balance due on an electronic Form
7004.
Do not send this form to the IRS.
The ERO must retain Form 8878-A.
ERO Responsibilities
The ERO will:
● Enter the name and identifying number
of the taxpayer at the top of the form;
● Complete Part I using the amounts
(zeros may be entered when appropriate)
from the taxpayer’s Form 7004;
● 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
authorized person’s PIN;
● Give the authorized person Form
8878-A for completion and review—this
can be done by hand delivery, U.S. mail,
private delivery service, email, or Internet
website; and
● Complete Part III including a signature
and date.
CAUTION
You must receive the
completed and signed Form
8878-A from the authorized
person before an electronic
Form 7004 with an electronic
funds withdrawal authorization is
transmitted (or released for transmission).
Authorized Person
Responsibilities
The authorized person will:
● Check the appropriate box in Part II to
either authorize the ERO to enter the
authorized person’s PIN or to choose to
enter it in person;
● Indicate or verify his or her PIN when
authorizing the ERO to enter it (the PIN
must be five numbers other than all
zeros);
● Sign, date, and enter his or her title in
Part II; and
● Return the completed Form 8878-A to
the ERO by hand delivery, U.S. mail,
private delivery service, or fax.
The taxpayer’s Form 7004 with an
electronic funds withdrawal authorization
will not be transmitted to the IRS until
the ERO receives the signed Form
8878-A.
Important Notes for EROs
● Do not send Form 8878-A to the IRS
unless requested to do so. Retain the
completed Form 8878-A for 3 years from
the return due date or IRS received date,
whichever is later. Form 8878-A can 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
authorized person. For additional
guidance, see Pub. 3112, IRS e-file
Application and Participation.
● Enter the authorized person’s PIN on
the input screen only if that person has
authorized you to do so.
● Provide the authorized person with a
copy of the signed Form 8878-A upon
request.
● Provide the authorized person with a
corrected copy of Form 8878-A if
changes are made to Form 7004 (for
example, based on the authorized
person’s review).
● See Pub. 3112 and Pub. 4163 for
more information. Also, go to
www.irs.gov/efile and select Tax
Professionals.
Paperwork Reduction Act Notice. We
ask for the information on this form 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 time needed to complete this
form will vary depending on individual
circumstances.
The estimated average time is:
Recordkeeping 3 hrs., 21 min.
Learning about the
law or the form
6 min.
Preparing the form 9 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear
from you. You can write to Internal
Revenue Service, Tax Products
Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6526, Washington, DC
20224.
Do not send the form to this address.
Instead, keep it for your records.