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IRS e-file Signature Authorization for OMB No. 1545-0074
Form 8878 Form 4868 or Form 2350
Department of the Treasury ERO must obtain and retain completed Form 8878.
Internal Revenue Service Go to www.irs.gov/Form8878 for the latest information. 2023

Submission Identification Number (SID):
Taxpayer’s name Social security number

Spouse’s name Spouse’s social security number

Part I Information From Extension Form — Tax Year Ending December 31, 2023 (Whole dollars only)
Check the box and complete the line(s) for the form you authorize your ERO to sign and file. Check only one box.
1 Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.
Amount you are paying from Form 4868, line 7 . . . . . . . . . . . . . . . . . 1
2 Form 2350, Application for Extension of Time To File U.S. Income Tax Return
a I request an extension of time until this date as shown on Form 2350, line 1 . . . . . . . . . 2a
b Amount you are paying from Form 2350, line 5 . . . . . . . . . . . . . . . . . . 2b
Part II Taxpayer Declaration and Signature Authorization
Under penalties of perjury, I declare that I have examined a copy of my electronic application for extension of time to file for the tax year ending
December 31, 2023, and to the best of my knowledge and belief, it is true, correct, and complete. I further declare that the information listed above is
the information from my electronic application for extension of time to file. I consent to allow my intermediate service provider, transmitter, or electronic
return originator (ERO) to send this form to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the
transmission and (b) the reason for any delay in processing the form. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to
initiate an ACH electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment
of my federal taxes owed on this return and/or payment of estimated tax, and the financial institution to debit the entry to this account. This
authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke (cancel) a
payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I
also authorize the financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to
answer inquiries and resolve issues related to the payment. I further acknowledge that the personal identification number (PIN) below is my signature
for my electronic application for extension of time to file and, if applicable, my Electronic Funds Withdrawal Consent.
Taxpayer’s PIN: check one box only
I authorize to enter or generate my PIN as my
ERO firm name Enter five digits, but
don’t enter all zeros
signature for my electronic application for extension of time to file for the tax year ending December 31, 2023.
I will enter my PIN as my signature for my electronic application for extension of time to file for the tax year ending December
31, 2023. Check this box only if you are entering your own PIN and your extension form is filed using the Practitioner PIN
method. The ERO must complete Part III below.

Your signature: Date:
Spouse’s PIN: check one box only
I authorize to enter or generate my PIN as my
ERO firm name Enter five digits, but
don’t enter all zeros
signature for my electronic application for extension of time to file for the tax year ending December 31, 2023.
I will enter my PIN as my signature for my electronic application for extension of time to file for the tax year ending December
31, 2023. Check this box only if you are entering your own PIN and your extension form is filed using the Practitioner PIN
method. The ERO must complete Part III below.

Spouse’s signature: Date:

Practitioner PIN Method for Form 4868 Only—continue below
Part III Certification and Authentication—Practitioner PIN Method for Form 4868 Only

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
Don’t enter all zeros
I certify that the above numeric entry is my PIN, which is my signature to authorize submission of the electronic Form 4868 and electronic funds
withdrawal for the taxpayer(s) indicated above. I confirm that I am submitting Form 4868 in accordance with the requirements of the Practitioner PIN
method and Pub. 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns.
ERO’s signature: Date:
ERO Must Retain This Form — See Instructions
Don’t Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 32777M Form 8878 (2023)

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Form 8878 (2023) Page 2
General Instructions ERO Responsibilities Your application for extension of time to
Section references are to the Internal The ERO will do the following. file won’t be transmitted to the IRS until the
ERO receives your signed Form 8878.
Revenue Code unless otherwise noted. 1. Enter the name(s) and social security
Future developments. For the latest number(s) of the taxpayer(s) at the top of Important Notes for EROs
information about developments related to the form. • Don’t send Form 8878 to the IRS unless
Form 8878 and its instructions, such as 2. Complete Part I by entering the requested to do so. Retain the completed
legislation enacted after they were required information from the taxpayer(s) Form 8878 for 3 years from the return due
published, go to www.irs.gov/Form8878. 2023 extension form. date or IRS received date, whichever is
Purpose of Form 3. Enter or generate, if authorized by the later. Form 8878 may be retained
taxpayer, the taxpayer’s PIN and enter it in electronically in accordance with the
Complete Form 8878 (a) when Form 4868 the boxes provided in Part II. recordkeeping guidelines in Rev. Proc.
is filed using the Practitioner PIN method, 97-22, which is on page 9 of Internal
or (b) when the taxpayer authorizes the 4. Enter on the authorization line in Part II Revenue Bulletin 1997-13 at
electronic return originator (ERO) to enter the ERO firm name (not the name of the www.irs.gov/pub/irs-irbs/irb97-13.pdf.
or generate the taxpayer’s personal individual preparing the return) if the ERO is
identification number (PIN) on Form 4868 authorized to enter the taxpayer’s PIN. • Confirm the identity of the taxpayer(s).
or Form 2350. See the chart below for 5. After completing items 1 through 4, • Provide the taxpayer with a copy of the
more details. give the taxpayer Form 8878 for signed Form 8878 for his or her records
Form 8878 isn’t an application completion and review by hand delivery, upon request.
for an extension of time to file. U.S. mail, private delivery service, email, • Provide the taxpayer with a corrected
▲! Taxpayers must file the Internet website, or fax. copy of Form 8878 if changes are made to
CAUTION appropriate application for 6. Enter the 20-digit Submission the extension form (for example, based on
extension of time to file (Form 4868 or Identification Number (SID) assigned to the taxpayer review).
Form 2350). taxpayer’s extension form, or associate • Enter the taxpayer’s PIN(s) on the input
Form 9325, Acknowledgement and General screen only if the taxpayer has authorized
When and How To Complete Information for Taxpayers Who File Returns you to do so. If married filing jointly, it is
Use this chart to determine when and how Electronically, with Form 8878 after filing. If acceptable for one spouse to authorize the
to complete Form 8878. Form 9325 is used to provide the SID, it is ERO to enter his or her PIN, and for the
NOT required to be physically attached to other spouse to enter his or her own PIN. It
IF e-filing . . . THEN . . . Form 8878. However, it must be kept in isn’t acceptable for a taxpayer to select or
• Form 4868, and Don’t complete Form accordance with published retention enter the PIN of an absent spouse.
• Authorizing an electronic 8878. requirements for Form 8878. See • If the taxpayer is making a payment by
funds withdrawal, and Pub. 4164, Modernized e-File (MeF) Guide electronic funds withdrawal for Form 4868
• The taxpayer is entering for Software Developers and Transmitters, and the ERO isn’t using the Practitioner
his or her own PIN, and
• The ERO isn’t using the for more details. PIN method, the ERO must enter the
Practitioner PIN method You must receive the completed taxpayer’s date of birth and either the
• Form 4868, and Don’t complete Form and signed Form 8878 from the adjusted gross income amount or the PIN,
• The taxpayer isn’t 8878. ▲! taxpayer before the application or both, from the taxpayer’s originally filed
authorizing an electronic CAUTION for extension of time to file is prior year tax return. This information is
funds withdrawal transmitted (or released for transmission). entered when the return is prepared, and is
• Form 4868, and Complete Form 8878, For additional information, see Pub. used by the IRS to authenticate the
• Authorizing an electronic Parts I and II. taxpayer. Don’t use an amount from an
funds withdrawal, and 1345.
amended return or a math error correction
• Authorizing the ERO to made by the IRS.
enter or generate the Taxpayer Responsibilities
taxpayer’s PIN, and Taxpayers have the following • Complete Part III only if you are filing
• The ERO isn’t using the responsibilities. Form 4868 using the Practitioner PIN
Practitioner PIN method method.
• Form 2350, and Complete Form 8878, 1. Verify the accuracy of the prepared
• Authorizing the ERO to Parts I and II. application for an extension of time to file. • EROs can sign the form using a rubber
stamp, mechanical device (such as a
enter or generate the 2. Check the appropriate box in Part II to signature pen), or computer software
taxpayer’s PIN authorize the ERO to enter or generate program. See Notice 2007-79, 2007-42
• Form 4868, and Complete Form 8878, your PIN or to do it yourself. I.R.B. 809, available at www.irs.gov/pub/
• Authorizing an electronic Parts I, II, and III. 3. Indicate or verify your PIN when irs-irbs/irb07-42.pdf for more information.
funds withdrawal, and authorizing the ERO to enter or generate it • For more information, go to
Practitioner PIN method
• The ERO is using the (the PIN must be five digits other than all www.irs.gov/Efile.
zeros).
4. Sign and date Form 8878. Taxpayers
must sign Form 8878 by handwritten
signature, or electronic signature if
supported by computer software.
5. Return the completed Form 8878 to
the ERO by hand delivery, U.S. mail,
private delivery service, email, Internet
website, or fax.

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