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Form 8878A: IRS e-file Electronic Funds Withdrawal Authorization for Form 7004
IRS Form 8878-A is an e-file Electronic Funds Withdrawal Authorization for Form 7004, used by authorized persons to authorize electronic funds withdrawal for the taxpayer. The form must be retained for 3 years from the return due date or IRS received date.
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IRS Form 8878A - IRS e-file Electronic Funds Withdrawal Authorization for Form 7004
IRS Form 8878-A is an e-file Electronic Funds Withdrawal Authorization for Form 7004, used by authorized persons to authorize electronic funds withdrawal for the taxpayer. The form must be retained for 3 years from the return due date or IRS received date.
Risk Radar
Scan points- 1Do not submit this Form 8878-A to the IRS unless specifically requested; keep it for records.
- 2Failing to enter the ERO firm name in Part II when an ERO authorizes the PIN entry.
- 3Entering all zeros for the Authorized Person’s PIN in Part III (the PIN must be five numbers other than all zeros).
- 4Submitting Form 8878-A directly to the IRS instead of keeping it for records.
- 5Not completing Part I using the exact amounts from the taxpayer's electronic Form 7004.
Plain English
This form allows a person who has been authorized to sign on behalf of a taxpayer to approve that the government take money directly from their bank account. It confirms that the signer vouches for the electronic Form 7004 being sent and authorizes the withdrawal of funds for the balance due. The Authorized Person's PIN serves as their digital signature.
Submission Date
- Filing date: 2012-07-17 00:00:00
- 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 authorized person is submitting electronic funds withdrawal authorization with the electronic Form 7004.
- Do not use this form when you are sending it directly to the IRS unless specifically requested to do so for a Paperwork Reduction Act Notice.
- Check Form 7004 instead when the purpose of the filing is the automatic extension of time to file certain business income tax, information, and other returns.
Form selector
Use this form or another form?
Changing amounts on Form 7004
Provides a corrected copy of this authorization due to changes made by the authorized person.
✓ Check Part II for signature/date.
Authorizing ERO to enter PIN
Used when an Electronic Return Originator (ERO) is entering the authorized person’s Personal Identification Number (PIN).
✓ Ensure the ERO firm name is entered in Part II.
General electronic payment authorization
This form authorizes a direct debit entry to pay the balance due on Form 7004.
✓ Confirm you have selected a PIN as your signature.
Deadline or filing window
The authorized person must receive the completed and signed Form 8878-A before an electronic Form 7004 is transmitted. The form itself should be retained for 3 years from the return due date or IRS received date, whichever comes later. There is no specific extension deadline mentioned on this form.
Checklist
What you need before filling it out
Form Title
IRS e-file Electronic Funds Withdrawal Authorization for Form 7004 · Part I/Header
Authorized Person's PIN
Six-digit EFIN followed by five-digit self-selected PIN · Part II/III
Revocation Contact Number
1-888-353-4537 · Part I (Authorization text)
Form Retention Period
3 years from return due date or IRS received date, whichever is later · Form p.2
Required Authorization Method
Personal Identification Number (PIN) as signature · Part III
ERO Firm Name Entry
ERO firm name (not individual preparer's name) · Part II
Before you submit
- 1Confirm that you have completed Part I using amounts from Form 7004.
- 2Verify that you have entered your six-digit EFIN followed by your five-digit self-selected PIN in Part II.
- 3Check one box only in Part III to indicate how the PIN is being used (e.g., 'I will enter my PIN as my signature').
- 4Sign and date Part II, and enter your title there.
- 5If an ERO is involved, ensure the ERO firm name is entered on the authorization line in Part II.
- 6Confirm that you have selected a personal identification number (PIN) as your signature for electronic funds withdrawal consent.
- 7Ensure the calendar year/tax year range is accurately filled out.
How to file this form
- 1Complete Part I by entering data from the taxpayer’s Form 7004, ensuring zeros are entered where appropriate.
- 2Fill out Part II by signing, dating, and entering your title, and provide the ERO firm name if applicable.
- 3Complete Part III by selecting the authorization method box and providing a signature/date.
- 4Provide the completed Form 8878-A to the authorized person for review (if you are the preparer).
- 5Transmit the signed Form 8878-A along with your electronic Form 7004.
Known limitations
- 1Form 8878-A does not serve as an application for an extension of time to file; taxpayers must use Form 7004 for that purpose.
- 2The form is specifically used to authorize electronic funds withdrawal for the balance due on an electronic Form 7004.
- 3The authorized person's PIN must be five numbers, and it cannot be all zeros.
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 on file is Rev. 12-2008. The source does not point to a specific 'latest information' page, but it directs readers to www.irs.gov/efile for more guidance.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12-2008.
- Form Number — confirm the form number is 8878-A.
- OMB Control No. — confirm the OMB No. reads 1545-1927.
- Retention Period — confirm you must retain this Form 8878-A for 3 years from the return due date or IRS received date, whichever is later.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8878-A for your records.
- 2Do not submit Form 8878-A to the IRS unless specifically requested to do so.
- 3The ERO must retain Form 8878-A.
- 4If changes are made to Form 7004, provide the authorized person with a corrected copy of Form 8878-A.
Sources
- SRCInstructions p.1 — The form is titled IRS e-file Electronic Funds Withdrawal Authorization for Form 7004.
- SRCInstructions p.1 — The document number is OMB No. 1545-1927 and the Catalog Number is 39223B.
- SRCInstructions p.1 — Part I requires entering the ERO’s six-digit EFIN followed by a five-digit self-selected PIN.
- SRCInstructions p.1 — The form must be retained because it is an authorization for Form 7004, and the authorized person signs/dates in Part II.
- SRCInstructions p.2 — An electronic Form 7004 with this authorization requires receiving a completed and signed Form 8878-A before transmission.
- SRCInstructions p.2 — The form is used to authorize an electronic funds withdrawal of the balance due on an electronic Form 7004 using a personal identification number (PIN).
- SRCInstructions p.2 — Taxpayers must file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns if they need to extend their filing time.
- SRCInstructions p.2 — The ERO is responsible for entering the name and identifying number of the taxpayer at the top of the form.
Common confusion points
Do I need to send this form to the IRS?
The instructions state not to submit it unless requested by the IRS.
→ Check Part II and the general notes for confirmation.
What is the purpose of Form 8878-A?
It authorizes electronic funds withdrawal for an electronic Form 7004, allowing a personal identification number (PIN) to be used as a signature.
→ Review the 'Purpose of Form' section on page 2.
When should I enter my PIN?
The authorized person must check whether they authorize the ERO to enter it or choose to enter it themselves; this is indicated in Part II.
→ Confirm the box checked in Part II before signing and dating.
What if Form 7004 changes after I sign this form?
Provide the authorized person with a corrected copy of Form 8878-A if modifications are made to Form 7004 based on their review.
→ This requirement is detailed in the 'Purpose of Form' section.
What does 'ERO' stand for?
ERO stands for Electronic Return Originator, which is the party submitting the electronic return.
Does this form cover a specific tax year?
Yes, it covers the calendar year or the tax year beginning and ending as indicated on the form.
→ Verify the dates filled out in Part I.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If changes are made to Form 7004, a corrected copy of Form 8878-A must be provided to the authorized person.
Questions about IRS Form 8878A
What is IRS Form 8878A used for?
This form allows a person who has been authorized to sign on behalf of a taxpayer to approve that the government take money directly from their bank account. It confirms that the signer vouches for the electronic Form 7004 being sent and authorizes the withdrawal of funds for the balance due. The Authorized Person's PIN serves as their digital signature.
Who must file IRS Form 8878A?
An authorized person, who is permitted to sign an electronic funds withdrawal authorization on behalf of a taxpayer, must use IRS Form 8878-A.
What information does IRS Form 8878A require?
Part I collects the Name and Identifying number from Form 7004, along with the Tentative total tax (Line 6) and Total payments and credits (Line 7). Part III requires the Authorized Person's PIN, while Part II captures the Authorized person’s signature, title, and ERO firm name.
When is IRS Form 8878A due?
The form must be completed before an electronic Form 7004 with an electronic funds withdrawal authorization is transmitted or released for transmission. It should be retained for 3 years from the return due date or IRS received date, whichever is later.
Where do I file IRS Form 8878A?
Do not send this Form 8878-A to the IRS; instead, keep it for your records. If submitting with a Form 7004, ensure the ERO firm name is entered on the authorization line in Part II.
How do I complete IRS Form 8878A?
First, complete Part I using the amounts shown on the taxpayer’s electronic Form 7004. Next, sign and date in Part II, entering your title and ERO firm name. Finally, complete Part III by indicating or verifying your PIN (which must be five numbers other than all zeros) to authorize the withdrawal.
What happens if IRS Form 8878A is filed incorrectly?
If the form is sent without proper completion or signature, the taxpayer may not receive an acknowledgement of receipt or reason for rejection from the IRS when the electronic Form 7004 is transmitted. The authorized person declares under penalties of perjury that they have examined a copy of the electronic Form 7004.
Do I need to send this form to the IRS?
The instructions state not to submit it unless requested by the IRS. Check Part II and the general notes for confirmation.
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