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Form 8878A: IRS e-file Electronic Funds Withdrawal Authorization for Form 7004
IRS Form 8878-A is the e‑file Electronic Funds Withdrawal Authorization for Form 7004. It authorizes an electronic return originator to withdraw the balance due on an extension request and must be kept for 3 years.
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IRS Form 8878A - IRS e-file Electronic Funds Withdrawal Authorization for Form 7004
IRS Form 8878-A is the e‑file Electronic Funds Withdrawal Authorization for Form 7004. It authorizes an electronic return originator to withdraw the balance due on an extension request and must be kept for 3 years.
Risk Radar
Scan points- 1Submitting Form 8878-A without the authorized person’s signature will cause rejection of the electronic filing.
- 2Submitting Form 8878-A to the IRS instead of retaining it for records.
- 3Entering all zeros for the authorized person’s PIN.
- 4Leaving the ERO’s six‑digit EFIN or five‑digit PIN blank in Part II.
- 5Failing to sign, date, and provide a title in Part II.
Plain English
Form 8878-A lets a taxpayer give a signed permission for the electronic return originator to pull the payment owed when filing Form 7004. The form is kept on file and never mailed to the IRS.
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 needs to authorize an electronic funds withdrawal for the balance due on an electronic Form 7004.
- Do not use it when you only need to request an extension without authorizing an electronic funds withdrawal.
- Check Form 7004 instead when you need to request an automatic extension of time to file.
Form selector
Use this form or another form?
Requesting an extension without electronic funds withdrawal
Directly applies for extension of time to file
✓ Verify that no PIN is required
Need to correct a previously submitted Form 8878-A after changes to Form 7004
Provides corrected data for the withdrawal authorization
✓ Ensure updated amounts are reflected
Providing the authorized person a corrected copy after review
Used to generate a new authorization based on revised Form 7004
✓ Verify the corrected Form 7004 amounts
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Authorized Person’s PIN
PIN provided by the authorized person · Part III
ERO’s EFIN/PIN entry
Six‑digit EFIN and five‑digit self‑selected PIN from the ERO · Part I
Tentative total tax (Form 7004, line 6)
Amount from Form 7004 line 6 · Part I
Total payments and credits (Form 7004, line 7)
Amount from Form 7004 line 7 · Part I
Balance due (Form 7004, line 8)
Amount from Form 7004 line 8 · Part I
Before you submit
- 1Obtain the completed and signed Form 8878‑A from the authorized person
- 2Confirm the authorized person’s PIN is five digits and not all zeros
- 3Enter the ERO’s six‑digit EFIN followed by the five‑digit PIN in Part I
- 4Copy the tentative total tax from Form 7004 line 6 into Part I
- 5Copy the total payments and credits from Form 7004 line 7 into Part I
- 6Copy the balance due from Form 7004 line 8 into Part I
- 7Sign and date the form in Part III
- 8Verify the authorized person’s title is entered
- 9Do not send the form to the IRS; retain it for records
How to file this form
- 1Receive the signed Form 8878‑A from the authorized person
- 2Enter the ERO’s EFIN and self‑selected PIN in Part I
- 3Transfer amounts from Form 7004 lines 6‑8 into Part I
- 4Enter the authorized person’s PIN as signature in Part III
- 5Transmit the electronic Form 7004 together with Form 8878‑A to the IRS
- 6Retain the completed Form 8878‑A as proof of filing
Known limitations
- 1Form 8878‑A does not serve as the extension request itself
- 2It cannot be used for paper (non‑electronic) Form 7004 submissions
- 3Not required when there is no balance due on the extension request
- 4Only applicable when the authorized person provides a valid 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 is Revision 12-2008 as shown on the form page; the source does not reference a newer edition or a latest‑information page.
What changed or needs a fresh check
- Edition date — confirm the revision reads 12-2008
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the authorized person’s signature and date appear in Part III
- PIN format — confirm the PIN is five digits and not all zeros
Quick Facts
Downloads
After you file
- 1Retain Form 8878‑A for 3 years from the return due date or IRS receipt date, whichever is later
- 2Store the form electronically in accordance with Rev. Proc. 97‑22 if desired
- 3Expect an acknowledgement of receipt or a reason for rejection from the IRS
- 4If rejected, correct the PIN or amounts and retransmit the electronic Form 7004 with a new Form 8878‑A
- 5Keep a copy of the retained form for your records
Sources
- SRCForm p.1 — revision date 12-2008
- SRCForm p.1 — purpose: authorize electronic funds withdrawal for balance due on electronic Form 7004
- SRCForm p.2 — retain the completed form for 3 years from return due date or IRS receipt date
- SRCForm p.2 — do not send the form to the IRS; keep for records
- SRCForm p.1 — PIN must be five numbers other than all zeros
- SRCForm p.2 — Form 8878‑A is not an application for an extension of time to file; taxpayers must file Form 7004
- SRCForm p.2 — authorized person must sign, date, and enter title in Part II
- SRCForm p.2 — ERO must retain Form 8878‑A
Common confusion points
Do I need to mail Form 8878‑A to the IRS?
The form states not to send it to the IRS.
→ Verify that the form is kept for records only and not mailed.
Can I use zeros for the PIN?
The PIN must be five numbers other than all zeros.
→ Confirm the PIN contains non‑zero digits before signing.
Is the authorized person’s signature the same as the PIN?
The PIN serves as the signature for electronic funds withdrawal.
→ Ensure the PIN is entered in Part III as the signature.
What title should I enter for the authorized person?
The form requires a title in Part II.
→ Check that a proper title (e.g., “President”) is entered.
Can I submit this form if the balance due is $0?
The form authorizes withdrawal of the balance due.
→ Verify the balance due amount before submitting.
Do I need to provide a corrected copy if Form 7004 changes?
The purpose section says to provide a corrected copy after changes.
→ Issue a new Form 8878‑A reflecting the updated Form 7004 amounts.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8878‑A — correct and resend with updated PIN or amounts
Questions about IRS Form 8878A
What is IRS Form 8878A used for?
Form 8878-A lets a taxpayer give a signed permission for the electronic return originator to pull the payment owed when filing Form 7004. The form is kept on file and never mailed to the IRS.
Who must file IRS Form 8878A?
The authorized person who signs the electronic funds withdrawal and the electronic return originator (ERO) must complete Form 8878-A.
What information does IRS Form 8878A require?
Part I records the tentative total tax, total payments and credits, and balance due from Form 7004. Part II captures the ERO’s six‑digit EFIN and five‑digit PIN, plus the authorized person’s signature, date, and title. Part III records the authorized person’s PIN and signature confirmation.
Where do I file IRS Form 8878A?
Do not send Form 8878-A to the IRS; retain it for your records and give it to the authorized person for signature before transmitting Form 7004.
How do I complete IRS Form 8878A?
First, copy the amounts from Form 7004 (lines 6‑8) into Part I. Next, enter the ERO’s six‑digit EFIN and five‑digit PIN in Part II. Then the authorized person signs, dates, and titles the form in Part II and checks the box in Part III to certify the PIN as a signature. Finally, retain the completed form for three years and do not mail it to the IRS.
What happens if IRS Form 8878A is filed incorrectly?
If the form is incomplete or the PIN is entered incorrectly, the electronic Form 7004 may be rejected and the filer could face penalties for false statements under perjury.
Do I need to mail Form 8878‑A to the IRS?
The form states not to send it to the IRS. Verify that the form is kept for records only and not mailed.
Can I use zeros for the PIN?
The PIN must be five numbers other than all zeros. Confirm the PIN contains non‑zero digits before signing.
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