Form 8878-A

What Is Form 8878 A

Understanding the nuances of IRS documentation is crucial, especially regarding authorizations for electronic filing. Form 8878 A, officially known as the IRS e-file Signature Authorization for form 4868 or form 2350, is an essential tool for tax preparers. This form allows tax professionals to obtain the taxpayer's authorization to file form 4868 or form 2350 electronically.

How To Fill Out IRS Form 8878-A Instruction

Here's a concise, step-by-step guide to fill out IRS form 8878-A:

Enter the taxpayer's name and identifying number as shown on form 7004.

Part I - Information From form 7004:

Tentative total tax,

Total payments and credits,

Balance due.

Part II - Authorized Person's Declaration and Signature: The authorized person must declare and sign, confirming their authorization to submit form 8878-A and the electronic form 7004. Choose and enter a Personal Identification Number (PIN) for the electronic funds withdrawal consent. Indicate whether the ERO (Electronic Return Originator) is authorized to enter the PIN or if the authorized person will enter it personally.

Part III - Certification and Authentication by the ERO: The ERO must complete this section, including their EFIN/PIN and signature. Remember, as per IRS guidelines, this form should not be sent to the IRS but retained by the ERO for record-keeping purposes.

Each step involves simple data entry from related forms or declarations, making the process straightforward for users familiar with IRS procedures.

How to Submit Federal Form 8878 A

Once you have completed the 8878-A form, transmitting it correctly is vital. The form is not sent to the IRS but serves as a record of the taxpayer’s consent for the ERO to e-file their extension request. It is the responsibility of the ERO to keep the form for three years from the return due date or the date the IRS received the form, whichever is later. If the taxpayer is filing independently, this form is a documentation of their electronic filing and should be kept for their records.

Completing and maintaining form 8878 A is a straightforward but critical process that must be handled carefully and precisely. Proper adherence to the instructions will ensure that the e-filing authorization is valid and verifiable, keeping your tax matters in impeccable order.