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                                       IRS  e-file Electronic Funds Withdrawal
Form(Rev. December 2008)8878-A                                                                                          OMB No. 1545-1927
                                                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)

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Enlarge image

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).

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