Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8878: IRS e-file Signature Authorization for Form 4868 or Form 2350
IRS Form 8878 is the e‑file Signature Authorization used when a taxpayer files Form 4868 with the Practitioner PIN method or authorizes an ERO to enter or generate a five‑digit PIN for Form 4868 or Form 2350. Taxpayers must sign it.
Need help with Form 8878?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8878.
Start filling →Form Overview
IRS Form 8878 - IRS e-file Signature Authorization for Form 4868 or Form 2350
IRS Form 8878 is the e‑file Signature Authorization used when a taxpayer files Form 4868 with the Practitioner PIN method or authorizes an ERO to enter or generate a five‑digit PIN for Form 4868 or Form 2350. Taxpayers must sign it.
Risk Radar
Scan points- 1Failing to sign Form 8878 stops the extension request from being sent to the IRS.
- 2Not entering the taxpayer’s name and Social Security number at the top of the form.
- 3Omitting the check box for the correct extension form (Form 4868 or Form 2350) in Part I.
- 4Entering a PIN that is all zeros, which is prohibited.
- 5Selecting or entering the PIN of an absent spouse, which is not acceptable.
Plain English
Form 8878 lets a taxpayer give an electronic return originator permission to put their PIN on an extension request (Form 4868 or Form 2350). The taxpayer signs the form, either by hand or an approved electronic signature, and sends it back to the ERO. The ERO then forwards the extension request to the IRS.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when filing Form 4868 with the Practitioner PIN method or when authorizing the ERO to enter or generate a PIN for Form 4868 or Form 2350.
- Do not use it when filing the actual extension application itself; Form 8878 is not the extension request.
- Check Form 4868 instead when you need to apply for an extension without using the Practitioner PIN method.
Form selector
Use this form or another form?
Taxpayer wants an automatic extension without using the Practitioner PIN method
Form 8878 is only for Practitioner PIN or ERO PIN authorization; a standard extension uses Form 4868 alone
✓ Confirm you are not using the Practitioner PIN method
Taxpayer needs an extension for foreign earned income due to residence abroad
Form 8878 only authorizes PIN for Form 2350; the extension itself is Form 2350
✓ Verify you are filing Form 2350 and need ERO PIN authorization
Taxpayer files a paper extension without electronic filing
Paper filing does not require Form 8878 because no electronic PIN is needed
✓ Ensure filing method is paper, not e‑file
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Submission Identification Number (SID)
SID number · Form 8878 header
Taxpayer’s name
Taxpayer’s legal name · Form 8878 top line
Taxpayer’s PIN
Five‑digit PIN (not all zeros) · Part II of Form 8878
ERO’s signature
Handwritten signature of ERO · Part III of Form 8878
Amount you are paying from Form 4868, line 7
Payment amount from Form 4868 line 7 · Part I of Form 8878
Before you submit
- 1Verify the SID is entered
- 2Confirm taxpayer’s name matches Social Security records
- 3Check that the correct extension form box (Form 4868 or Form 2350) is selected
- 4Enter the exact payment amount from Form 4868 line 7 if applicable
- 5Ensure the taxpayer’s five‑digit PIN is entered and is not all zeros
- 6Choose whether the ERO will enter or generate the PIN and check the appropriate box
- 7Sign and date the form with a handwritten or supported electronic signature
- 8Provide the ERO firm name on the authorization line if the ERO is authorized
- 9Review the completed form for accuracy before delivering to the ERO
- 10Retain a copy for your records
How to file this form
- 1Enter taxpayer and spouse names and SSNs at the top of Form 8878. Proof: completed top section.
- 2Complete Part I with information from the selected extension form (Form 4868 or Form 2350). Proof: Part I filled.
- 3Enter or generate the taxpayer’s five‑digit PIN in Part II and check the appropriate authorization box. Proof: PIN entered.
- 4Provide the ERO firm name on the authorization line if the ERO will enter the PIN. Proof: ERO name entered.
- 5Sign and date the form as the taxpayer (or with electronic signature). Proof: signature and date.
- 6Deliver the signed Form 8878 to the ERO by hand delivery, mail, email, fax, or website. Proof: delivery receipt or confirmation.
Known limitations
- 1Form 8878 does not serve as the extension application itself.
- 2Form 8878 is not required when filing a paper extension without electronic PIN.
- 3Form 8878 does not apply if the taxpayer does not authorize the ERO to enter or generate a PIN.
- 4Form 8878 is only used for extensions filed on Form 4868 or Form 2350.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form shows a revision date of 4/17/25 and points to www.irs.gov/Form8878 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 4/17/25
- Latest information page — verify the form URL www.irs.gov/Form8878 is listed
- Fee — Not stated in the official source — verify on the agency site
- Mailing address — Not stated in the official source — verify on the agency site
- Signature — confirm the taxpayer signs by handwritten signature or supported electronic signature
Quick Facts
Downloads
After you file
- 1Keep the signed Form 8878 for 3 years from the return due date or IRS receipt date, whichever is later.
- 2Store the form electronically if complying with Rev. Proc. 97‑22 guidelines.
- 3Provide the taxpayer with a copy of the signed form upon request.
- 4If any information on the extension form changes, supply a corrected Form 8878 to the taxpayer.
- 5Expect the ERO to submit the extension to the IRS only after receiving the signed Form 8878.
Sources
- SRCForm p.1 — revision date reads 4/17/25 (Created 4/17/25).
- SRCForm p.1 — URL www.irs.gov/Form8878 given for latest information.
- SRCForm p.2 — purpose states Form 8878 used when Form 4868 filed using Practitioner PIN method or when taxpayer authorizes ERO to enter or generate PIN on Form 4868 or Form 2350.
- SRCForm p.2 — caution notes Form 8878 is not an application for extension; must file Form 4868 or Form 2350.
- SRCForm p.2 — retention instruction: keep Form 8878 for 3 years from return due date or IRS received date, whichever is later.
- SRCForm p.2 — signature requirement: taxpayers must sign by handwritten signature, or electronic signature if supported.
- SRCForm p.1 — Part I includes check boxes for Form 4868 and Form 2350 and line for amount paying from Form 4868 line 7.
- SRCForm p.1 — Part II PIN entry requires five digits, not all zeros.
- SRCForm p.2 — delivery methods listed: hand delivery, U.S. mail, private delivery service, email, Internet website, or fax.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need Form 8878 if I’m filing Form 4868?
Because the form is often thought required for any extension.
→ Verify if you are using the Practitioner PIN method or authorizing the ERO to enter a PIN.
Can I use my own PIN instead of letting the ERO generate one?
Unclear who should enter the PIN.
→ Check the box in Part II indicating who will enter the PIN.
Is the PIN allowed to be all zeros?
Some filers assume any five digits are acceptable.
→ Ensure the PIN is five digits and not all zeros.
Do I have to send Form 8878 to the IRS?
The form mentions submission but not the destination.
→ Only send Form 8878 to the ERO unless the IRS specifically requests it.
How long must I keep Form 8878?
Retention periods are often misunderstood.
→ Retain the form for 3 years from the return due date or IRS receipt date, whichever is later.
Do I need to sign electronically or can I hand‑sign?
Signature method can be confusing.
→ Confirm the signature is either handwritten or an electronic signature supported by your software.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 4868 – refile the extension if the PIN authorization on Form 8878 is incomplete.
Questions about IRS Form 8878
What is IRS Form 8878 used for?
Form 8878 lets a taxpayer give an electronic return originator permission to put their PIN on an extension request (Form 4868 or Form 2350). The taxpayer signs the form, either by hand or an approved electronic signature, and sends it back to the ERO. The ERO then forwards the extension request to the IRS.
Who must file IRS Form 8878?
Taxpayers (and their spouses, if filing jointly) who are using the Practitioner PIN method for Form 4868 or who want the ERO to enter or generate their PIN on Form 4868 or Form 2350 must file Form 8878.
What information does IRS Form 8878 require?
The form collects the taxpayer’s name and Social Security number, the tax year and any payment amount from the chosen extension form, and the taxpayer’s five‑digit PIN along with a signature authorization in Part II (and Part III if using the Practitioner PIN method).
Where do I file IRS Form 8878?
The completed Form 8878 is returned to the electronic return originator (ERO) by hand delivery, U.S. mail, private delivery service, email, Internet website, or fax; it is not sent directly to the IRS.
How do I complete IRS Form 8878?
First, enter the taxpayer’s name and Social Security number at the top. Next, fill Part I with the required information from the selected extension form, including the tax year and any payment amount. Then, in Part II, either enter the taxpayer’s five‑digit PIN or check the box to let the ERO generate it, and sign and date the form (or use an approved electronic signature). If filing Form 4868 using the Practitioner PIN method, complete Part III, then deliver the signed form to the ERO via hand delivery, mail, fax, email, or website.
What happens if IRS Form 8878 is filed incorrectly?
If the form is not signed or completed correctly, the taxpayer’s extension request will not be transmitted to the IRS, preventing the extension from taking effect.
Do I need Form 8878 if I’m filing Form 4868?
Because the form is often thought required for any extension. Verify if you are using the Practitioner PIN method or authorizing the ERO to enter a PIN.
Can I use my own PIN instead of letting the ERO generate one?
Unclear who should enter the PIN. Check the box in Part II indicating who will enter the PIN.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.