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Form 872B: Consent to Extend the Time to Assess Employment Taxes
IRS Form 872B is used to consent to extend the time to assess employment taxes. It must be filed by taxpayers or their authorized representatives to allow the IRS additional time to assess taxes beyond the normal statute of limitations. The form requires specific taxpayer and tax period information.
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IRS Form 872B - Consent to Extend the Time to Assess Employment Taxes
IRS Form 872B is used to consent to extend the time to assess employment taxes. It must be filed by taxpayers or their authorized representatives to allow the IRS additional time to assess taxes beyond the normal statute of limitations. The form requires specific taxpayer and tax period information.
Risk Radar
Scan points- 1Ensure the tax periods are correctly listed; errors invalidate the extension.
- 2Tax period entry does not match the examined years.
- 3Signature missing or by someone without authority.
- 4Using an outdated version of Form 872B.
- 5Failing to include the taxpayer identification number.
Plain English
This form gives the IRS more time to figure out if you owe more employment taxes. You sign it to agree to a longer period for the IRS to check your tax records. It is only used for employment taxes, not income taxes.
Submission Date
- Filing date: 2024-03-14 22:10:16
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Form selector
Use this form or another form?
You need more time for income tax assessment
Employment taxes vs income taxes have separate statutes
✓ Confirm which tax type you are extending
You are an individual taxpayer extending income tax assessment
Employment tax consent differs from individual consent
✓ Check the tax year and type
You need to extend assessment for estate or gift taxes
Different tax types require specific consent forms
✓ Verify the tax classification
You represent a corporation extending income tax assessment
Corporate income tax vs employment tax consent
✓ Confirm entity type and purpose
Deadline or filing window
Not stated in the official source. The filing window and deadline are determined by the specific circumstances of the tax examination and any prior extensions.
Checklist
What you need before filling it out
Taxpayer name
Full legal name as on tax return · Tax return or IRS records
Taxpayer identifying number
SSN, EIN, or ITIN · IRS correspondence or prior returns
Tax period
Specific dates or tax year · Form 941 or other employment tax returns
Consent period
Extended assessment date range · IRS notice or statute expiration
Signature of taxpayer or authorized representative
Original signature · Form 2848 if representative
Date of signing
Actual date signed · Calendar
Before you submit
- 1Confirm the form has the correct tax period end date.
- 2Confirm the employer identification number (EIN) matches IRS records.
- 3Confirm the taxpayer name and address are current.
- 4Verify the type of employment tax is correctly indicated.
- 5Check that the form is signed and dated by the taxpayer or authorized representative.
- 6Ensure no blank fields remain that required completing.
- 7Make a copy of the completed form for your records.
- 8Send the form to the correct IRS mailing address (not stated in the official source — verify on agency site).
- 9Use a traceable delivery method (e.g., certified mail) if available.
How to file this form
- 1Obtain the current version of IRS Form 872B from the IRS website.
- 2Read the instructions for the form carefully.
- 3Enter the taxpayer's full legal name and current mailing address.
- 4Enter the employer identification number (EIN) accurately.
- 5Enter the end date of the tax period for which consent is extended.
- 6Indicate the type of employment tax involved.
- 7Sign and date the form in Part II (taxpayer or authorized representative).
- 8Mail the completed form to the appropriate IRS address (not stated in the official source — verify on agency site).
Known limitations
- 1This form applies only to employment taxes, not income or other tax types.
- 2It does not extend the time to assess penalties beyond the employment tax statute.
- 3It cannot be used to extend assessment for periods already closed by statute.
- 4Only one tax period per form — multiple periods require separate forms.
- 5It does not waive interest or penalties — only extends assessment time.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Not stated in the official source — verify on the agency site.
What changed or needs a fresh check
- Edition date — confirm the form revision date matches the current IRS version (e.g., 12-2024); not stated in the official source for this form.
- Fee — confirm no filing fee is required; not stated in the official source.
- Mailing address — confirm the correct IRS service center address; not stated in the official source.
- Signature — confirm the taxpayer or authorized representative signs and dates Part II; not stated in the official source.
Quick Facts
Downloads
After you file
- 1Retain a copy of the signed form with your records.
- 2Keep the form for at least 4 years after the tax period ends, or longer if recommended by a tax professional.
- 3Monitor IRS correspondence for confirmation of receipt (e.g., Form 872-B notice).
- 4If an error is discovered after filing, contact the IRS immediately to correct it.
- 5Consult a tax professional if you have questions about the extension's effect on the statute of limitations.
- 6Do not file this form again unless the IRS requests it — one signed consent covers the specified period.
Sources
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Can I use this form for income tax?
Title says employment taxes
→ Read the official title: 'Consent to Extend the Time to Assess Employment Taxes'
Does this stop interest from accruing?
Consent only extends time, not interest
→ Interest continues until tax is paid — check IRS interest rates
Can I sign electronically?
IRS rules vary by form
→ Confirm with IRS e-signature guidance or use wet signature
Do I need to file this by the original deadline?
Deadline depends on statute expiration
→ Submit before the original statute of limitations expires
Can I revoke this consent?
Revocation rules differ from Form 872
→ Check IRS procedures for revocation — not automatic
Is this the same as Form 872-A?
Different forms for different scopes
→ 872-A is indefinite; 872-B is a fixed period
What if I fill out the wrong tax period?
Form may be invalid
→ Double-check exact period from IRS notice
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2848 (Power of Attorney and Declaration of Representative) — if representative signature is disputed.
Questions about IRS Form 872B
What is IRS Form 872B used for?
This form gives the IRS more time to figure out if you owe more employment taxes. You sign it to agree to a longer period for the IRS to check your tax records. It is only used for employment taxes, not income taxes.
Who must file IRS Form 872B?
Taxpayers who need to extend the time for the IRS to assess employment taxes, or their authorized representatives, must file Form 872B.
How do I complete IRS Form 872B?
Complete the form by entering the taxpayer's name, address, and identification number, along with the specific tax periods covered. The taxpayer or authorized representative must sign and date the form to consent to the extension. Retain a copy for records before submitting.
What happens if IRS Form 872B is filed incorrectly?
Failing to file Form 872B may result in the IRS being unable to assess additional employment taxes after the standard statute of limitations expires, potentially leading to collection actions if the tax is not paid voluntarily.
Can I use this form for income tax?
Title says employment taxes Read the official title: 'Consent to Extend the Time to Assess Employment Taxes'
Does this stop interest from accruing?
Consent only extends time, not interest Interest continues until tax is paid — check IRS interest rates
Can I sign electronically?
IRS rules vary by form Confirm with IRS e-signature guidance or use wet signature
Do I need to file this by the original deadline?
Deadline depends on statute expiration Submit before the original statute of limitations expires
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