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Official form guide
Form 8878-SP: 8878 (sp)
IRS Form 8878 (sp) is an Authorization Signature for Filing the Return via IRS e-file for Form 4868 or Form 2350. It confirms authorization to sign and file returns for the tax year ending December 31, 2025.
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IRS Form 8878-SP - 8878 (sp)
IRS Form 8878 (sp) is an Authorization Signature for Filing the Return via IRS e-file for Form 4868 or Form 2350. It confirms authorization to sign and file returns for the tax year ending December 31, 2025.
Risk Radar
Scan points- 1The Form 8878 is NOT an extension request itself; a separate Form 4868 or 2350 must be filed.
- 2Filing without completing Part I with required information from the extension form.
- 3Authorizing e-file when the contributor does not authorize an electronic fund withdrawal (for Form 4868).
- 4Using the wrong part: Completing only Parts I and II when filing Form 4868 with ERO PIN creation.
- 5Failing to sign the form before sending it, even if using e-file submission.
Plain English
This form gives permission to a preparer (Authorized ERO) to electronically sign and submit your federal income tax return through the IRS e-file system. It is used when filing Form 4868 or Form 2350. The form confirms details about the taxpayer and their spouse.
Submission Date
- Filing date: 2026-01-08 12:10:38
- 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 an Electronic Return Originator (ERO) needs authorization to sign and file Form 4868 or Form 2350 for the tax year ending December 31, 2025.
- Do not use it when the ERO is filing without needing specific authorization from a taxpayer on this form, or if the tax year ends before or after December 31, 2025.
- Check Form 9325 instead when providing the Submission ID (SID) because you are using that separate document to supply the identification number.
Form selector
Use this form or another form?
Filing a return based on Form 4868
Authorization is needed to sign and file this automatic extension request.
✓ Confirm Part I line 1 details.
Filing a return based on Form 2350
Authorization is needed for the requested extension period shown on this form.
✓ Confirm Part I lines 2a/2b details.
Providing SID via separate document
If using Form 9325 to provide the SID, it does not need to be physically attached but must be retained.
✓ Ensure you retain Form 9325.
Deadline or filing window
This Form 8878 (sp) authorizes filing for the tax year ending December 31, 2025. The form must be completed and signed by the contributor before the ERO transmits the extension request. No specific deadline date is listed on this form itself, but it applies to that tax period.
Checklist
What you need before filling it out
Form Title
Formulario 8878 (sp) · Part I/Part II
SID Number
20-digit Submission ID · Part II
Filer Name
Nombre del contribuyente · Part I/Part II
Form 4868 Payment Amount
Quantity paid from Line 7 of Form 4868 · Part I, Line 1
ERO Authorization
Name of ERO (not individual preparer) · Part II, Line for authorization
Revocation Contact
888-353-4537 · Part I, Page 1
Before you submit
- 1Verify that Part I contains the correct information from the extension form for the tax year ending December 31, 2025.
- 2Ensure only one box in Part I is marked (either Form 4868 or Form 2350).
- 3Confirm the taxpayer's Name and Social Security Number are correctly entered in Part I.
- 4Verify that a PIN has been noted/created and written into the boxes provided in Part II, if applicable.
- 5Check that the ERO name listed in Part II is the company's name, not an individual preparer's name (if authorized to enter the PIN).
- 6Ensure the taxpayer signs and dates Form 8878 (handwritten or electronically) before submission.
- 7Confirm the Submission ID (SID) of 20 digits is noted in Part II, or that Form 9325 accompanies it.
How to file this form
- 1Complete Part I by annotating the required information from the extension form for the taxpayer(s).
- 2Note or create a PIN (which must be five digits and not all zeros) and enter it into the boxes provided in Part II.
- 3Write the name of the ERO (not the individual preparer) on the authorization line in Part II if the ERO is authorized to input the PIN.
- 4Complete Part II by signing and dating Form 8878, then return the form to the ERO via USPS, private courier, email, website, or in person. The extension request will not transmit to the IRS until the ERO receives this signed form.
Known limitations
- 1The Form 8878 (sp) is used when presenting Form 4868 and the preparer does not use the Professional Preparer PIN method.
- 2The Form 8878 (sp) is used when presenting Form 2350 and the preparer does not use the Professional Preparer PIN method.
- 3If an Electronic Return Originator (ERO) uses the Professional Preparer PIN method to present Form 4868, Part III of the Form 8878 must be completed.
- 4The form should not be presented to the IRS unless specifically required by the recipient or for a Notice regarding the Reduction of Procedures Act.
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 the form directs users to www.irs.gov/Form8878SP for the most recent information.
What changed or needs a fresh check
- Edition date — confirm revision reads 20/25.
- Fee — Not stated in the official source (but payment amounts for extensions are listed).
- Mailing address — Not explicitly provided on the excerpts, but revocation contact is 888-353-4537.
- Signature — confirm signature must be handwritten or electronically compatible with the computer software.
Quick Facts
Downloads
After you file
- 1The ERO must keep the completed Form 8878 for 3 years, starting from the filing deadline or the date the IRS received it, whichever is later.
- 2The ERO should provide a copy of the signed Form 8878 to the taxpayer if requested by the taxpayer.
- 3If using electronic retention, the Form 8878 must comply with documentation maintenance guidelines found in Revenue Procedure 97-22 (Rev. Proc. 97-22).
- 4The ERO should verify the identity of the taxpayer(s) when completing IRS Form 8878.
Sources
- SRCForm p.1 — The purpose of IRS Form 8878 is Authorization Signature for Filing the Return via IRS e-file for Form 4868 or Form 2350.
- SRCForm p.1 — Part I covers information obtained from the extension form for the tax year ending December 31, 2025 (in whole dollars only).
- SRCForm p.1 — If you check the box for Form 4868 and use the Professional Preparer PIN method, Part III must be completed.
- SRCForm p.1 — The ERO must keep this form, and it should not be presented to the IRS unless required or for a Notice regarding the Reduction of Procedures Act.
- SRCForm p.2 — The Form 8878 (sp) is used when presenting Form 4868 via the Professional Preparer PIN method OR when authorizing an ERO to create/annotate the taxpayer's PIN on Form 4868.
- SRCForm p.2 — If you are submitting Form 4868 and authorize electronic fund withdrawal using the Professional Preparer PIN method, you must complete Parts I, II, and III of Form 8878.
- SRCForm p.2 — The ERO must keep the completed Form 8878 for 3 years from the filing deadline or when the IRS receives it, whichever is later.
- SRCInstructions p.1/p.2 — The OMB Control Number for this form is 1545-0074, and the revision date is 20/25.
Common confusion points
Which section do I fill out if both Form 4868 and Form 2350 are involved?
Part I covers information from the extension form for the tax year ending December 31, 2025, and you mark which one(s) authorize ERO signature/filing.
→ Ensure you check the box(es) corresponding to Form 4868 or Form 2350.
Do I need to complete Part III if I am filing Form 4868?
Yes, Part III is required only when presenting Form 4868 and using the Professional Preparer PIN method.
→ Check the box for 'Formulario 4868' and ensure Part III details are filled out.
When should the ERO keep this form?
The ERO must retain the completed Form 8878 for 3 years from the filing deadline or when the IRS receives it, whichever is later.
→ Note that electronic retention is also permitted under specific guidelines.
What if I am using the Professional Preparer PIN method but only submitting Form 2350?
The source implies you complete Parts I and II of Form 8878 for this scenario (as Part III is specified as 'only for Form 4868').
→ Verify that you have completed both Part I and Part II.
What information must be on the top of the form?
The ERO must write in the name(s) and Social Security number(s) of the taxpayer(s).
→ Confirm these details are accurately listed at the top of Form 8878 (sp).
Can I sign this form digitally or with a stamp?
Yes, EROs can sign via a rubber stamp, mechanical device (like an electronic pen), or computer software.
→ Refer to Notice 2007-79 for details on acceptable signing methods.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Notice 2007-79 - This notice provides more information on how EROs can sign the Form 8878.
Questions about IRS Form 8878-SP
What is IRS Form 8878-SP used for?
This form gives permission to a preparer (Authorized ERO) to electronically sign and submit your federal income tax return through the IRS e-file system. It is used when filing Form 4868 or Form 2350. The form confirms details about the taxpayer and their spouse.
Who must file IRS Form 8878-SP?
The contributor must file IRS Form 8878 (sp) to authorize an ERO to sign and file a return for themselves or their spouse.
What information does IRS Form 8878-SP require?
Part I collects information from the extension form, specifically detailing the tax year ending December 31, 2025. Part II is used by the ERO to note or create the taxpayer's PIN, while Part III is required when filing Form 4868 and authorizing an electronic fund withdrawal.
When is IRS Form 8878-SP due?
The form is completed based on which extension form is being filed: it applies to returns for the tax year ending December 31, 2025. The ERO must receive a completed and signed Form 8878 before transmitting the extension request.
Where do I file IRS Form 8878-SP?
Filing can occur via USPS mail, private courier, email, website, or fax. If using e-file, the ERO will note the 20-digit Submission ID (SID) assigned to the tax return extension.
How do I complete IRS Form 8878-SP?
First, the ERO fills out Part I with taxpayer details from the extension form. Then, based on the filing method (e-file and PIN authorization), the ERO completes Parts II and potentially III. The contributor must sign the form before sending it to the IRS.
What happens if IRS Form 8878-SP is filed incorrectly?
The form must be completed and signed before filing; otherwise, the IRS may require it later. The ERO must retain this Form 8878 upon receipt.
Which section do I fill out if both Form 4868 and Form 2350 are involved?
Part I covers information from the extension form for the tax year ending December 31, 2025, and you mark which one(s) authorize ERO signature/filing. Ensure you check the box(es) corresponding to Form 4868 or Form 2350.
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