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Official form guide
Form 8878-SP: 8878 (sp)
IRS Form 8878 (sp) is an authorization that allows an Electronic Return Originator to sign and e‑file a taxpayer’s extension request (Form 4868 or 2350). The ERO must retain the completed form.
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IRS Form 8878-SP - 8878 (sp)
IRS Form 8878 (sp) is an authorization that allows an Electronic Return Originator to sign and e‑file a taxpayer’s extension request (Form 4868 or 2350). The ERO must retain the completed form.
Risk Radar
Scan points- 1Submitting the extension without a completed, signed Form 8878.
- 2Failing to obtain the taxpayer’s signature on Form 8878 before the ERO transmits the extension.
- 3Omitting the 20‑digit SID or not attaching Form 9325 when it is required.
- 4Not indicating the taxpayer’s PIN authorization choice in Part II.
- 5Skipping Part III when the ERO uses the preparer‑PIN method.
Plain English
Form 8878 gives your tax preparer permission to sign and send your extension request electronically. It also lets the preparer use your PIN or create one for you. You must sign the form and give it back before the preparer files the extension.
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 filing Form 4868 using the Professional Preparer PIN method or when the taxpayer authorizes the ERO to note or create a PIN for Form 4868 or Form 2350.
- Check Form 9325 instead when you need to provide the SID without attaching it physically to Form 8878.
Form selector
Use this form or another form?
Filing an extension for an individual using the Professional Preparer PIN method
Requires completion of Parts I, II, and III on Form 8878
✓ Confirm the ERO is using the Professional Preparer PIN method
Filing an extension for an individual without using the Professional Preparer PIN method
Only Parts I and II of Form 8878 are needed
✓ Verify the PIN method box is not selected
Filing Form 2350 to request an extension for a foreign taxpayer
Form 8878 requires only Parts I and II
✓ Ensure the ERO is authorized to note or create the taxpayer’s PIN
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
SID number (20-digit)
20-digit submission identification number · Assigned to the extension request
EFIN/PIN of ERO
Six-digit EFIN and five-digit PIN selected by ERO · Part III of Form 8878
Taxpayer name and SSN
Taxpayer's name and Social Security Number · Top of Form 8878
Professional Preparer PIN method checkbox
Selection of the appropriate checkbox on Form 8878 · Part I/II area
Signature of ERO
Signature via rubber stamp, mechanical device, or software · Signature line on Form 8878
Before you submit
- 1Verify the taxpayer’s name and Social Security Number are correctly entered at the top.
- 2Confirm the correct tax year (ending Dec 31, 2025) is indicated.
- 3Ensure the appropriate PIN method box is marked (Professional Preparer PIN or taxpayer PIN).
- 4Enter the EFIN and five‑digit PIN in Part III if using the Professional Preparer PIN method.
- 5Record the 20‑digit SID or attach Form 9325 as required.
- 6Write the ERO company name in Part II if authorized to note the PIN.
- 7Obtain the taxpayer’s signature and date where required.
- 8Deliver the completed Form 8878 to the taxpayer for review.
- 9Retain a copy of the signed Form 8878 for records.
- 10Submit Form 8878 together with the extension request (Form 4868 or Form 2350).
How to file this form
- 1Write the taxpayer(s) name(s) and Social Security Number(s) at the top of Form 8878.
- 2Complete Part I with the required information from the extension form for the tax year ending December 31, 2025.
- 3If the taxpayer authorizes a PIN, enter or create the PIN in Part II and, if applicable, the ERO’s company name.
- 4If using the Professional Preparer PIN method for Form 4868, fill Part III with the six‑digit EFIN and five‑digit PIN.
- 5Attach the 20‑digit SID or include Form 9325 as instructed.
- 6Obtain the required signatures and dates on the form.
- 7Submit Form 8878 together with the extension request (Form 4868 or Form 2350) and retain a copy as proof of filing.
Known limitations
- 1Does not apply to filing a regular (non‑extension) tax return.
- 2Does not apply when the extension request is not Form 4868 or Form 2350.
- 3Does not apply if the ERO is not authorized to note or create the taxpayer’s 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 form shows revision 20 25 and the source directs users to www.irs.gov/Form8878SP for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows revision 20 25
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the ERO signs using a rubber stamp, mechanical device, or software as allowed
Quick Facts
Downloads
After you file
- 1Keep the signed Form 8878 in the taxpayer’s records.
- 2Retain the SID and any attached Form 9325 according to the Form 8878 retention requirements.
- 3Store the form for the period required by IRS record‑keeping rules.
- 4If an error is discovered, submit a corrected Form 8878 with a new extension request.
- 5Expect no immediate acknowledgment; the extension is processed with the filed Form 4868 or 2350.
Sources
- SRCForm p.1 — revision date 20 25 shown in OMB number.
- SRCForm p.1 — purpose statement that the form authorizes the ERO to sign and e‑file Form 4868 or Form 2350.
- SRCForm p.2 — indicates when to complete Parts I, II, and III for Form 4868 with Professional Preparer PIN method.
- SRCForm p.2 — indicates when only Parts I and II are needed for Form 2350.
- SRCForm p.2 — requirement to retain Form 8878 after filing.
- SRCForm p.2 — SID 20‑digit number requirement and optional attachment of Form 9325.
- SRCForm p.2 — ERO signature methods allowed (rubber stamp, mechanical device, software).
- SRCForm p.2 — EFIN/PIN format and that digits cannot be all zero.
- SRCForm p.2 — delivery methods for providing the completed form to the taxpayer.
- SRCForm p.2 — website URL for latest information www.irs.gov/Form8878SP.
Common confusion points
Do I need to fill Part III for Form 2350?
Part III is only required when using the Professional Preparer PIN method for Form 4868.
→ Verify the filing is for Form 4868 with Professional Preparer PIN method before completing Part III.
Can I attach Form 9325 to Form 8878?
Source says attachment is not required if Form 9325 provides the SID.
→ Confirm you are not attaching Form 9325 unless you choose to retain it separately.
What if the PIN digits are all zeros?
Source states digits cannot be all zero.
→ Check that the entered PIN contains at least one non‑zero digit.
Who should sign the form, the individual preparer or the ERO company?
Source requires the ERO company name, not the individual preparer.
→ Ensure the signature line lists the ERO’s company name.
Is a mailing address required on Form 8878?
Source does not provide a mailing address field.
→ Skip address entry; not required.
Do I need a fee to file Form 8878?
Source does not mention any fee.
→ Proceed without including a fee.
Workflow map
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Questions about IRS Form 8878-SP
What is IRS Form 8878-SP used for?
Form 8878 gives your tax preparer permission to sign and send your extension request electronically. It also lets the preparer use your PIN or create one for you. You must sign the form and give it back before the preparer files the extension.
Who must file IRS Form 8878-SP?
The Electronic Return Originator (ERO) must file IRS Form 8878 (sp).
What information does IRS Form 8878-SP require?
The form records the taxpayer’s and spouse’s names and Social Security numbers, the 20‑digit submission ID (SID), and the PIN authorization details in Parts I, II and, when required, III.
Where do I file IRS Form 8878-SP?
Do not send Form 8878 to the IRS; the ERO retains it unless the IRS specifically requests the form.
How do I complete IRS Form 8878-SP?
First, the ERO writes the taxpayer’s name(s) and SSN(s) on the top of the form and completes Part I with information from the extension request. Next, the ERO records the 20‑digit SID and, if the taxpayer authorizes, enters or creates a PIN in Part II, also noting the ERO’s company name when applicable. If the ERO uses the preparer‑PIN method, Part III is completed. The ERO signs the form, gives it to the taxpayer for signature, retains the completed form, and attaches the SID or Form 9325 after filing.
What happens if IRS Form 8878-SP is filed incorrectly?
Without a completed, signed Form 8878 the ERO cannot transmit the extension request, which can prevent the taxpayer’s filing deadline from being met.
Do I need to fill Part III for Form 2350?
Part III is only required when using the Professional Preparer PIN method for Form 4868. Verify the filing is for Form 4868 with Professional Preparer PIN method before completing Part III.
Can I attach Form 9325 to Form 8878?
Source says attachment is not required if Form 9325 provides the SID. Confirm you are not attaching Form 9325 unless you choose to retain it separately.
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