Form 8878 (2019)
Page 2
General Instructions
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.
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.
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CAUTION
Form 8878 isn’t 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).
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.
ERO Responsibilities
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)
2019 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.
▲
!
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).
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.
