IRS e-file Electronic Funds Withdrawal
Form 8878-A                                                                                                             OMB No. 1545-1927
  (Rev. December 2008)                        Authorization for Form 7004
Department of the Treasury                                                                                               
Internal Revenue Service              See instructions. Do not send to the IRS. Keep for your records.
 For calendar year 20          or tax year beginning                            , 20       , ending                            , 20
Name on Form 7004                                                                                   Identifying number          
                                                                                                     
Part I         Information From Form 7004 (Whole Dollars Only)
  1       Tentative total tax (Form 7004, line 6)                                                                      1
    2     Total payments and credits (Form 7004,        line 7)                                                          2
    3     Balance due (Form 7004, line 8)                                                                                3
 Part II       Authorized Person’s Declaration             and Signature Authorization                                  
                
Under penalties of perjury, I declare that I have been authorized by the above taxpayer to make this authorization and that I have
examined a copy of the taxpayer’s electronic Form 7004 for the tax year indicated above. I further declare that the amounts in Part 
I above are the amounts shown on the copy of the taxpayer’s electronic Form 7004. I consent to allow my electronic return originator 
(ERO), transmitter, or intermediate service provider to send this authorization to the IRS with the electronic Form 7004 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. I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal
(direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the taxpayer’s balance 
due on Form 7004, and the financial institution to debit the entry to this account. To revoke 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 have selected a personal identification number (PIN) as my signature 
for the taxpayer’s consent to electronic funds withdrawal.
 
Authorized Person’s PIN: check one box only
 
         I authorize                                                               to enter my PIN                           as my signature
                                              ERO firm name                                           do not enter all zeros  
         for the taxpayer’s consent to electronic   funds withdrawal for the balance due on the taxpayer’s electronic Form 7004 for 
         the tax year indicated above.
          
         I will enter my PIN as my signature for the taxpayer’s consent to electronic funds withdrawal for the balance due on the
         taxpayer’s electronic Form 7004 for the tax year indicated above.
          
Authorized person’s signature                                          Date                                Title
                                                                                                                 
 Part III      Certification and Authentication
                
ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
                                                                                                         do not enter all zeros
I certify that the above numeric entry is my PIN, which is my signature to authorize submission of the     electronic funds withdrawal 
authorization with the electronic Form 7004 for the taxpayer indicated above. I confirm that I am submitting this authorization with 
Form 7004 in accordance with the requirements of Pub. 3112, IRS e-file Application and Participation, and Pub. 4163, Modernized 
e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.
                                                         
ERO’s signature                                                                              Date
                                                                                                   
                                       ERO Must Retain This Form — See Instructions
                          Do Not Submit This Form to the IRS Unless Requested                      To Do So
For Paperwork Reduction       Act Notice, see instructions.                       Cat. No. 39223B          Form        8878-A  (Rev. 12-2008)
                                                                                                                                

Form 8878-A (Rev. 12-2008)                                                                                                 Page  2
                                                                                                                                  
Purpose of Form                              Authorized Person                           See Pub. 3112 and Pub. 4163 for
                                                                                        more information. Also, go to
          Form 8878-A is not an              Responsibilities                           www.irs.gov/efile and select Tax
          application for an extension       The  authorized person will:               Professionals.
          of time to file. Taxpayers                                                     
                                              Check the appropriate box in Part II to
 
CAUTION   must file Form 7004,               either authorize the ERO to enter the      Paperwork Reduction Act Notice. We
Application for Automatic Extension of       authorized person’s PIN or to choose to    ask for the information on this form to
Time To File Certain Business Income         enter it in person;                        carry out the Internal Revenue laws of
Tax, Information, and Other Returns.                                                    the United States. You are required to
 A person authorized to sign an               Indicate or verify his or her PIN when    give us the information. We need it to
electronic funds withdrawal authorization     authorizing the ERO to enter it (the PIN  ensure that you are complying with
and an electronic return originator (ERO)    must be five numbers other than all        these laws and to allow us to figure and
use Form 8878-A to use a personal            zeros);                                    collect the right amount of tax.
                                              
identification number (PIN) to authorize      Sign, date, and enter his or her title in  You are not required to provide the
an electronic funds withdrawal of the        Part II; and                               information requested on a form that is
balance due on an electronic Form             Return the completed Form 8878-A to       subject to the Paperwork Reduction Act
7004.                                        the ERO by hand delivery, U.S. mail,       unless the form displays a valid OMB
 Do not send this form to the IRS.           private delivery service, or fax.          control number. Books or records
The ERO must retain Form 8878-A.                                                        relating to a form or its instructions must
                                              The taxpayer’s Form 7004 with an          be retained as long as their contents
ERO Responsibilities                         electronic funds withdrawal authorization  may become material in the
 The ERO will:                               will not be transmitted to the IRS until   administration of any Internal Revenue
                                             the ERO receives the signed Form           law. Generally, tax returns and return
 Enter the name and identifying number       8878-A.                                    information are confidential, as required
of the taxpayer at the top of the form;                                                 by Internal Revenue Code section 6103.
                                             Important Notes for EROs
 Complete Part I using the amounts                                                       
(zeros may be entered when appropriate)       Do not send Form 8878-A to the IRS         The time needed to complete this
from the taxpayer’s Form 7004;               unless requested to do so. Retain the      form will vary depending on individual
                                             completed Form 8878-A for 3 years from     circumstances.
 Enter on the authorization line in Part     the return due date or IRS received date,   
                                                                                         The estimated average time is:
II the ERO firm name (not the name of        whichever is later. Form 8878-A can be       
the individual preparing the return) if the  retained electronically in accordance      Recordkeeping          3 hrs., 21 min.
ERO is authorized to enter the               with the recordkeeping guidelines in       Learning about the      
authorized person’s PIN;                     Rev. Proc. 97-22, which is on page 9 of    law or the form                    6 min.
 Give the authorized person Form             Internal Revenue Bulletin 1997-13 at       Preparing the form                  9 min.
8878-A for completion and review—this        www.irs.gov/pub/irs-irbs/irb97-13.pdf.                                        
can be done by hand delivery, U.S. mail,      You should confirm the identity of the     If you have comments concerning the
private delivery service, email, or Internet authorized person. For additional          accuracy of these time estimates or
website; and                                 guidance, see Pub. 3112, IRS e-file        suggestions for making this form
                                             Application and Participation.             simpler, we would be happy to hear
 Complete Part III including a signature      Enter the authorized person’s PIN on      from you. You can write to Internal
and date.                                                                               Revenue Service, Tax Products
                                             the input screen only if that person has   Coordinating Committee,
          You must receive the               authorized you to do so.                   SE:W:CAR:MP:T:T:SP, 1111 Constitution
          completed and signed Form                                                     Ave. NW, IR-6526, Washington, DC
          8878-A from the authorized          Provide the authorized person with a
CAUTION   person before an electronic        copy of the signed Form 8878-A upon        20224.
          Form 7004 with an electronic       request.                                    Do not send the form to this address.
funds withdrawal authorization is                                                       Instead, keep it for your records.
transmitted (or released for transmission).   Provide the authorized person with a
                                             corrected copy of Form 8878-A if            
                                             changes are made to Form 7004 (for
                                             example, based on the authorized
                                             person’s review).