IRS Form 8878 – In the world of tax filing, extensions can provide much-needed breathing room. If you’re e-filing an extension using Form 4868 or Form 2350, you might encounter IRS Form 8878. This form plays a crucial role in authorizing electronic signatures, ensuring your extension request is processed securely and efficiently. Whether you’re a taxpayer working with a professional or handling it yourself, understanding Form 8878 can save you time and avoid common pitfalls. In this guide, we’ll break down everything you need to know about IRS Form 8878, including its purpose, when to use it, and step-by-step instructions for completion.
As of February 2026, the form remains essential for electronic filers seeking extensions, with no major updates reported for the 2025 tax year. Let’s dive in.
What Is IRS Form 8878?
IRS Form 8878, officially titled “IRS e-file Signature Authorization for Form 4868 or Form 2350,” is a document that allows taxpayers to authorize an Electronic Return Originator (ERO)—typically a tax professional—to enter or generate a Personal Identification Number (PIN) on their behalf for electronic extension filings. This PIN acts as an electronic signature, verifying the taxpayer’s identity and consent for the extension request.
Unlike the actual extension applications (Forms 4868 and 2350), Form 8878 isn’t filed with the IRS unless specifically requested. Instead, it’s retained by the ERO for record-keeping purposes. It’s designed to streamline the e-filing process, especially when electronic funds withdrawals are involved for tax payments accompanying the extension.
Key points about Form 8878:
- Purpose: Authorizes the use of a PIN for e-filing extensions.
- Related Forms: Directly tied to Form 4868 (automatic extension for U.S. individual income tax returns) and Form 2350 (extension for U.S. citizens or residents abroad).
- Not an Extension Application: It doesn’t request an extension; that’s handled by the primary forms.
- Current Version: For the 2025 tax year, the form references extensions ending December 31, 2025.
This form ensures compliance with IRS e-file requirements, reducing the risk of rejection due to signature issues.
When Do You Need to Use IRS Form 8878?
Not every extension filer needs Form 8878. It’s specifically required in scenarios involving electronic signatures and authorizations for EROs. According to IRS guidelines, complete Form 8878 when:
- Filing Form 4868 using the Practitioner PIN method.
- Authorizing your ERO to enter or generate your PIN on Form 4868 or Form 2350.
- Making an electronic funds withdrawal for payment with the extension and authorizing the ERO to handle the PIN (not using the Practitioner PIN method).
- E-filing Form 2350 and authorizing the ERO for PIN entry.
You do not need Form 8878 if:
- You’re e-filing Form 4868 without authorizing funds withdrawal or using the Practitioner PIN method.
- You’re self-selecting and entering your own PIN without ERO involvement.
For joint returns, both spouses may need to sign, but they can split authorizations—one can authorize the ERO while the other enters their own PIN. Always consult IRS Publication 1345 for detailed e-file rules.
If you’re a tax professional (ERO), you must obtain and retain the signed Form 8878 for three years from the return due date or IRS receipt date, whichever is later.
How to Fill Out IRS Form 8878 Step by Step?
Filling out Form 8878 is straightforward but requires accuracy to avoid delays. The form is divided into parts, and completion depends on your filing scenario. Here’s a step-by-step guide based on official IRS instructions.
Step 1: Gather Required Information
- Taxpayer name(s) and Social Security Number(s) (SSN).
- Details from your extension form: For Form 4868, the payment amount from line 7; for Form 2350, the extension date from line 1 and payment from line 5.
- Your ERO’s information, including their firm name.
Step 2: Determine Which Parts to Complete
Use this table to guide you:
| Scenario | Parts to Complete |
|---|---|
| E-filing Form 4868 with funds withdrawal, authorizing ERO for PIN (not Practitioner PIN) | Parts I and II |
| E-filing Form 2350, authorizing ERO for PIN | Parts I and II |
| E-filing Form 4868 with funds withdrawal using Practitioner PIN method | Parts I, II, and III |
| No funds withdrawal or Practitioner PIN for Form 4868 | Do not complete Form 8878 |
Step 3: Complete Part I – Taxpayer Information
- Enter the tax year (e.g., ending December 31, 2025).
- For Form 4868: Input the balance due or payment amount from line 7 (whole dollars only).
- For Form 2350: Enter the requested extension date from line 1 and payment from line 5.
Step 4: Complete Part II – Taxpayer Declaration and Signature Authorization
- Check the box to authorize the ERO to enter or generate your PIN, or enter your own five-digit PIN (cannot be all zeros).
- Sign and date the form. Handwritten signatures are standard, but electronic signatures are allowed if compliant with IRS rules. For electronic signing, identity verification is required each time, with exceptions for multi-year engagements.
- Return the signed form to your ERO via in-person, mail, fax, email, or secure website.
Step 5: If Applicable, Complete Part III – Practitioner PIN Method (Form 4868 Only)
- The ERO enters their six-digit Electronic Filing Identification Number (EFIN) followed by a five-digit self-selected PIN.
- Certify compliance with the Practitioner PIN method as outlined in IRS Publication 1345.
Step 6: ERO Responsibilities
- Enter or generate the PIN if authorized.
- Provide the 20-digit Submission Identification Number (SID) from the extension form.
- Retain the form and provide a copy to the taxpayer upon request.
- Do not transmit the extension until receiving the signed Form 8878.
For additional verification on Form 4868 with payments (non-Practitioner PIN), the ERO must input the taxpayer’s date of birth and prior-year Adjusted Gross Income (AGI) or PIN from the original return.
Related Forms: Understanding Form 4868 and Form 2350
Form 8878 is inseparable from its companion forms:
- Form 4868: This is the Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. It grants an automatic six-month extension (until October 15 for calendar-year filers) but does not extend the payment deadline—taxes owed must be paid by April 15 to avoid penalties. Use Form 8878 when e-filing with PIN authorization or Practitioner PIN.
- Form 2350: The Application for Extension of Time To File U.S. Income Tax Return for citizens or residents abroad. This is not automatic and requires meeting specific criteria, like being out of the U.S. on the due date. Extensions can be up to the date you expect to qualify for special tax treatment. Form 8878 is used for PIN authorization here as well.
Both forms can include electronic funds withdrawals, making Form 8878 essential for secure processing.
Where to Download IRS Form 8878?
You can download the latest version of IRS Form 8878 directly from the official IRS website. The PDF for the current tax year is available at: https://www.irs.gov/pub/irs-pdf/f8878.pdf. Always use the most recent revision to ensure compliance—check for updates on IRS.gov.
For prior years or Spanish versions (Form 8878-SP), visit the IRS prior-year forms page.
Important Tips and Cautions for Using IRS Form 8878
- Identity Verification: EROs must confirm your identity each time you sign electronically.
- Revoking Payments: If you authorize an electronic funds withdrawal, contact the Treasury Financial Agent at 888-353-4537 at least two business days before the payment date to revoke it.
- Electronic Retention: EROs can store Form 8878 electronically per Revenue Procedure 97-22.
- Common Mistakes: Ensure PINs aren’t all zeros, verify amounts from extension forms, and don’t send to IRS unless requested.
- E-Signature Flexibility: Taxpayers aren’t required to e-sign; handwritten options via mail or fax are still valid.
- For Tax Pros: Refer to IRS Publication 4164 for Modernized e-File (MeF) guidelines and the Self-Select PIN method.
If you’re unsure, consult a tax advisor or visit IRS.gov for free resources.
Frequently Asked Questions About IRS Form 8878
What if I can’t return to my tax preparer’s office to sign?
You can sign electronically or return a handwritten signed form via mail, fax, or email.
Is Form 8878 required for all e-filed extensions?
No, only when authorizing an ERO for PIN entry or using Practitioner PIN with payments.
Can I use Form 8878 for other tax forms?
No, it’s specific to Forms 4868 and 2350. For other authorizations, use forms like 8879 for Form 1040.
What happens if there’s an error on Form 8878?
Your ERO should provide a corrected copy for re-signature before transmitting the extension.
By following these guidelines, you can navigate IRS Form 8878 with confidence, ensuring your tax extension is filed correctly and on time. For personalized advice, contact the IRS or a qualified tax professional.