8878-A

IRS e-file Electronic Funds Withdrawal Authorization for Form 7004

Agency
IRS
Revision
Rev. December 2008
Fillable fields
17
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8878-A online
Page 1 of form 8878-A

Form 8878-A: IRS e-file Electronic Funds Withdrawal Authorization for Form 7004

Form 8878-A is the IRS e-file Electronic Funds Withdrawal Authorization for Form 7004. The IRS About page says a person authorized to sign an electronic funds withdrawal authorization and an electronic return originator (ERO) use it to use a personal identification number (PIN) to authorize an electronic funds withdrawal of the balance due on an electronic Form 7004.

The form is completed by the ERO and the authorized person, not filed by an individual. The instructions caution that Form 8878-A is not an application for an extension of time to file; the extension itself is Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. The form says "Do not send to the IRS. Keep for your records." The ERO keeps it.

The PDF can be filled out free in the browser on this page and downloaded without an account.

Top of page 1 of Form 8878-A: IRS e-file Electronic Funds Withdrawal Authorization for Form 7004, as printed by IRS

What's on Form 8878-A

Header

The calendar year or tax year dates, the name on Form 7004 and the identifying number.

Part I: information from Form 7004

In whole dollars: tentative total tax (Form 7004, line 6), total payments and credits (line 7) and balance due (line 8).

Part II: declaration

The authorized person's declaration under penalties of perjury, consent to transmission and authorization of the electronic funds withdrawal (direct debit).

Part II: PIN choice and signature

Two boxes, check one: authorize the ERO firm to enter the PIN, or enter the PIN in person. Then the authorized person's signature, date and title.

Part III: certification and authentication

The ERO's six-digit EFIN followed by a five-digit self-selected PIN, the ERO's certification, signature and date.

How to fill out Form 8878-A

  1. 1

    ERO: header and Part I

    Enter the taxpayer's name and identifying number at the top, then complete Part I from the taxpayer's Form 7004. The instructions say zeros may be entered when appropriate.

  2. 2

    ERO: firm name in Part II

    If the ERO is authorized to enter the PIN, the instructions say to enter the ERO firm name on the authorization line, not the name of the individual preparing the return.

  3. 3

    Authorized person: PIN and signature

    Check one PIN box, indicate or verify the PIN (five numbers other than all zeros), then sign, date and enter a title in Part II.

  4. 4

    Return it to the ERO

    The instructions say the authorized person returns the completed form to the ERO by hand delivery, U.S. mail, private delivery service, or fax.

  5. 5

    ERO: Part III

    Enter the six-digit EFIN followed by the five-digit self-selected PIN, then sign and date. The instructions say Form 7004 with the withdrawal is not transmitted until the ERO receives the signed form.

Why fill Form 8878-A on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Who keeps it, how long and payment changes

Where it goes

The form says not to send it to the IRS unless requested to do so. The ERO retains Form 8878-A.

How long to keep it

The instructions say to retain the completed form for 3 years from the return due date or IRS received date, whichever is later. It can be kept electronically under Rev. Proc. 97-22.

Timing of transmission

The instructions say the ERO receives the completed and signed form before an electronic Form 7004 with an electronic funds withdrawal authorization is transmitted or released for transmission.

Revoking a payment

The declaration says to contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date.

Copies and corrections

The instructions say the ERO gives the authorized person a copy of the signed form on request, and a corrected copy if Form 7004 changes.

Who completes Form 8878-A?

  • Electronic return originators (EROs)

    The instructions say the ERO enters the taxpayer's name and identifying number, completes Part I from Form 7004, enters the ERO firm name in Part II if authorized to enter the PIN, and completes and signs Part III.

  • The taxpayer's authorized person

    Part II is signed by a person who declares under penalties of perjury that the taxpayer authorized them to make the authorization. The instructions say this person checks a PIN box, signs, dates and enters a title.

  • Business taxpayers filing Form 7004

    The authorization covers the balance due on the taxpayer's electronic Form 7004, the application for an automatic extension for certain business income tax, information, and other returns.

  • Not sent to the IRS

    The form says not to submit it to the IRS unless requested to do so. The ERO retains it.

Two people complete the form: the ERO and the person authorized by the taxpayer. The ERO keeps the signed form.

Official sources and the blank

Do it all with indox

View all 99 tools

Questions about Form 8878-A

Is Form 8878-A an extension request?

No. The instructions say Form 8878-A is not an application for an extension of time to file. The extension is requested on Form 7004.

Is Form 8878-A sent to the IRS?

No. The form says not to submit it to the IRS unless requested to do so. The ERO keeps it for 3 years from the return due date or IRS received date, whichever is later.

Who signs Form 8878-A?

The person authorized by the taxpayer signs Part II, and the ERO signs Part III with the EFIN and PIN.

What PIN can the authorized person use?

The instructions say the PIN must be five numbers other than all zeros.

How is the withdrawal revoked?

The declaration says to contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date.

Which Form 7004 amounts go in Part I?

Line 1 is the tentative total tax from Form 7004, line 6, line 2 is total payments and credits from line 7, and line 3 is the balance due from line 8, in whole dollars.