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Form 8878: IRS e-file Signature Authorization for Form 4868 or Form 2350
IRS Form 8878 is the e-file Signature Authorization for Form 4868 or Form 2350, which allows an Electronic Return Originator (ERO) to sign and file on behalf of a taxpayer. This form covers tax years ending December 31, 2025.
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IRS Form 8878 - IRS e-file Signature Authorization for Form 4868 or Form 2350
IRS Form 8878 is the e-file Signature Authorization for Form 4868 or Form 2350, which allows an Electronic Return Originator (ERO) to sign and file on behalf of a taxpayer. This form covers tax years ending December 31, 2025.
Risk Radar
Scan points- 1Do not send Form 8878 directly to the IRS unless specifically requested; return it to your ERO first.
- 2Failing to check only one box in Part I for the authorized extension form (Form 4868 or Form 2350).
- 3Forgetting to enter the ERO firm name on the authorization line in Part II if the ERO is generating the PIN.
- 4Not signing and dating IRS Form 8878, which prevents transmission of the extension application.
- 5Entering a five-digit PIN that consists of all zeros when authorizing the taxpayer to sign electronically.
Plain English
This form tells the IRS that you approve another person or company (the ERO) to electronically sign your tax extension forms for the year ending December 31, 2025. By completing Form 8878, you authorize them to submit your request to file an extension for either Form 4868 or Form 2350. This ensures the IRS accepts the electronic filing as legitimate.
Submission Date
- Filing date: 2026-01-07 15:10:54
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when filing Form 4868 or Form 2350 using the Practitioner PIN method, or when authorizing an Electronic Return Originator (ERO) to enter or generate your Personal Identification Number (PIN) on those forms.
- Do not use this form when submitting a tax return without needing ERO authorization for PIN entry/generation, as it is specifically for signing authorizations related to Form 4868 or Form 2350.
- Check Form 4868 instead when authorizing the ERO to sign and file an Automatic Extension of Time To File U.S. Individual Income Tax Return.
Form selector
Use this form or another form?
Taxpayer authorizes ERO PIN entry on a different extension form
The authorization applies specifically to extensions, not general returns
✓ Verify the box checked in Part II matches your filed extension.
Filing an automatic extension of time for a U.S. Individual Income Tax Return
This is the specific return covered when authorizing ERO PIN entry/signature
✓ Confirm you are extending the tax year ending December 31, 2025.
Authorizing ERO to sign and file an extension for a different tax year
The form covers extensions for the tax year ending December 31, 2025
✓ Ensure the date on your signature line reflects the correct filing period.
Not stated in the official source
Deadline or filing window
IRS Form 8878 authorizes filing an extension for the tax year ending December 31, 2025. The form itself is used when filing Form 4868 or Form 2350. There are no specific deadlines mentioned on the form other than that it applies to this tax year.
Checklist
What you need before filling it out
Purpose of Form
Complete Form 8878 (a) when Form 4868 is filed using the Practitioner PIN method, or (b) when authorizing ERO to enter/generate PIN on Form 4868 or Form 2350 · General Instructions / Purpose of Form
Authorization Detail
Consent to allow ERO to send form to IRS and receive acknowledgement/rejection reason · Part I / Consent Statement
PIN Requirement
The PIN must be five digits other than all zeros. · Part I / Taxpayer’s PIN section
ERO Firm Name Entry
Enter ERO firm name (not individual preparer) on the authorization line in Part II if authorized to enter PIN. · Part II / Authorization Line
Revocation Deadline
Must notify U.S. Treasury Financial Agent no later than 2 business days prior to the payment (settlement) date. · Form p.1 / Consent Statement
Taxpayer PIN Entry Method
Check box if you will enter your own PIN and the form is filed using the Practitioner PIN method. · Part I / Taxpayer’s PIN section
Before you submit
- 1Verify that the name(s) and social security number(s) of the taxpayer(s) are entered at the top of Form 8878.
- 2Confirm Part I reflects the correct extension form (Form 4868 or Form 2350) and the tax year ending December 31, 2025.
- 3Check only one box in Part II to authorize the ERO to enter/generate your PIN or to do it yourself.
- 4Ensure the authorization line in Part II lists the ERO firm name (not just the individual preparer's name).
- 5Verify that the Taxpayer’s PIN entered is five digits and not all zeros.
- 6Sign and date Form 8878 using a handwritten or electronically supported signature.
- 7Confirm payment authorization allows for ACH electronic funds withdrawal/direct debit if applicable.
How to file this form
- 1Complete the name(s) and social security number(s) of the taxpayer(s) at the top of Form 8878.
- 2Fill out Part I by entering required information from the selected extension form (Form 4868 or Form 2350).
- 3Enter or generate, if authorized, the Taxpayer’s PIN in Part II and specify the ERO firm name on the authorization line.
- 4Sign and date Form 8878 to finalize your electronic application for extension of time to file. Return the completed form to the ERO via hand delivery, U.S. mail, private delivery service, email, Internet website, or fax.
Known limitations
- 1Form 8878 is not an application for an extension of time to file; taxpayers must use Form 4868 or Form 2350 for that purpose.
- 2When using the Practitioner PIN method, Part III of Form 8878 must be completed only if filing Form 4868.
- 3If a taxpayer is married filing jointly, it is acceptable for one spouse to authorize the ERO to enter their PIN while the other spouse enters their own PIN.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition is 20/25, and users should check www.irs.gov/Form8878 for the latest information regarding Form 8878.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Latest information location — verify you check www.irs.gov/Form8878 for updates.
- Tax year covered — confirm the form relates to the tax year ending December 31, 2025.
- Signature method — confirm you sign by handwritten signature or electronic signature supported by computer software.
Quick Facts
Downloads
After you file
- 1The Electronic Return Originator (ERO) must obtain and retain completed Form 8878.
- 2Taxpayers must retain the completed Form 8878 for 3 years from the return due date or IRS received date, whichever is later.
- 3If using Form 9325 to provide the Submission Identification Number (SID), it does not need to be physically attached but must still be kept according to retention requirements.
- 4The ERO must provide the taxpayer with a copy of the signed Form 8878 upon request.
- 5If changes are made to the extension form, the ERO must provide the taxpayer with a corrected copy of Form 8878.
Sources
- SRCForm p.1 — The Electronic Return Originator (ERO) must obtain and retain completed Form 8878.
- SRCForm p.1 — Part I covers information for a Tax Year Ending December 31, 2025.
- SRCForm p.1 — Check only one box to authorize the ERO to sign/file Form 4868 or Form 2350.
- SRCForm p.2 — The purpose of Form 8878 is to authorize filing when Form 4868 is filed using the Practitioner PIN method, or when authorizing the ERO to enter/generate the taxpayer’s PIN on Form 4868 or Form 2350.
- SRCForm p.2 — The ERO 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).
- SRCForm p.2 — Taxpayers must retain the completed Form 8878 for 3 years from the return due date or IRS received date, whichever is later.
Common confusion points
What is the purpose of this form if I'm just extending my return?
Confusion
Form 8878 authorizes an ERO to sign and file on behalf of the taxpayer for Form 4868 or Form 2350.
When do I need to complete Form 8878?
Confusion
Complete it when filing Form 4868 using the Practitioner PIN method, or when authorizing the ERO to enter/generate the taxpayer’s PIN on Form 4868 or Form 2350.
Do I have to attach a separate form for my SID?
Confusion
You must enter the 20-digit Submission Identification Number (SID) directly, or use Form 9325; if using Form 9325, it is not required to be physically attached but must be kept.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If changes are made to the extension form, a corrected copy of Form 8878 must be provided.
Questions about IRS Form 8878
What is IRS Form 8878 used for?
This form tells the IRS that you approve another person or company (the ERO) to electronically sign your tax extension forms for the year ending December 31, 2025. By completing Form 8878, you authorize them to submit your request to file an extension for either Form 4868 or Form 2350. This ensures the IRS accepts the electronic filing as legitimate.
Who must file IRS Form 8878?
A taxpayer must complete and sign IRS Form 8878 when they authorize an Electronic Return Originator (ERO) to enter or generate their Personal Identification Number (PIN) on Form 4868 or Form 2350.
What information does IRS Form 8878 require?
Part I requires the name(s) and social security number(s) of the taxpayer(s), along with details from the selected extension form. Part II collects the authorization, including confirming if the taxpayer will enter their PIN or if the ERO will generate it, and includes spaces for signatures.
When is IRS Form 8878 due?
The information on IRS Form 8878 pertains to an application for extension of time to file for the tax year ending December 31, 2025. The form must be completed before or as part of filing the extension itself.
Where do I file IRS Form 8878?
After completing the form, it must be returned to the ERO via hand delivery, U.S. mail, private delivery service, email, Internet website, or fax. The IRS will not transmit your application until the ERO receives this signed Form 8878.
How do I complete IRS Form 8878?
First, enter the required name(s) and SSN(s) in Part I based on the chosen form (Form 4868 or Form 2350). Next, check the appropriate box in Part II regarding who enters the PIN. Finally, sign and date IRS Form 8878 to authorize the ERO firm name listed.
What happens if IRS Form 8878 is filed incorrectly?
If the completed IRS Form 8878 is not returned to the ERO by the taxpayer, the extension application for time to file will not be transmitted to the IRS.
Confusion — what should I check?
Form 8878 authorizes an ERO to sign and file on behalf of the taxpayer for Form 4868 or Form 2350.
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