8878

IRS e-file Signature Authorization for Form 4868 or Form 2350 (Spanish Version)

Agency
IRS
Revision
2025
Fillable fields
19
Pages
2
Official source
IRS form page
Checked
October 21, 2026
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Page 1 of form 8878

Form 8878 (SP): e-file Signature Authorization for Form 4868 or 2350, Spanish Version

Form 8878 (SP), Autorización de Firma para Presentar la Declaración por medio del IRS e-file para el Formulario 4868 o el Formulario 2350, is the Spanish version of Form 8878. This 2025 edition covers an extension request for the tax year ending December 31, 2025. The form, its declaration and its instructions on page 2 are in Spanish.

The IRS About page says Form 8878 is completed when Form 4868 is filed using the Practitioner PIN method, or when the taxpayer authorizes the electronic return originator (ERO) to enter or generate the taxpayer's personal identification number (PIN) on Form 4868 or Form 2350. The form says the ERO obtains and keeps the completed Form 8878, and that it is not filed with the IRS unless requested. The instructions add that Form 8878 is not itself a request for an extension.

The English edition is Form 8878. You can fill out Form 8878 (SP) free in your browser on this page and download it without an account.

Top of page 1 of Form 8878 (SP): e-file Signature Authorization for Form 4868 or 2350, Spanish Version, as printed by IRS

What's on Form 8878 (SP)

Header

The submission identification number (SID), the taxpayer's and spouse's names, and their Social Security numbers.

Part I: extension information

In whole dollars. Line 1 is the amount paid from line 7 of Form 4868. Line 2a is the extension date from line 1 of Form 2350, and line 2b the amount paid from line 5 of Form 2350. One box only.

Part II: declaration and authorization

A declaration under penalties of perjury, authority for the ERO to send the form and receive acknowledgment, and, if it applies, authority for an electronic funds withdrawal.

Taxpayer and spouse PIN

Each checks one box: authorize the named ERO firm to enter or generate the PIN, five digits and not all zeros, or enter their own PIN, then sign and date.

Part III: certification and authentication

For the Practitioner PIN method with Form 4868 only: the ERO's EFIN and PIN, a certification citing Publication 1345, and the ERO's signature.

Instructions on page 2

A chart of when and how to complete the form, the ERO's and taxpayer's responsibilities, and important points for EROs.

How Form 8878 (SP) is completed

  1. 1

    ERO fills the top and Part I

    The ERO enters the names and SSNs, then the information from the extension form selected in Part I.

  2. 2

    ERO enters the PIN and firm name

    If the taxpayer authorizes it, the ERO enters or generates the PIN in Part II and writes the ERO firm name, not the name of the individual preparer.

  3. 3

    Taxpayer reviews and signs

    The taxpayer checks the extension request, checks the right box in Part II, and signs by hand or by electronic signature if the software supports it.

  4. 4

    Taxpayer returns it

    In person or by U.S. mail, private delivery service, email, website or fax. The request is not transmitted until the ERO receives the signed form.

  5. 5

    ERO records the SID

    The ERO enters the 20-digit SID or attaches Form 9325 after filing, and completes Part III only for the Practitioner PIN method.

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Who keeps it, timing and payments

Not sent to the IRS

The form says not to file it with the IRS unless requested. The ERO keeps it.

How long it is kept

3 years from the return due date or the date the IRS received it, whichever is later. It can be kept electronically under Rev. Proc. 97-22.

Before transmission

The instructions say the ERO receives the completed and signed form from the taxpayer before transmitting the extension request.

Canceling a payment

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

Identity check

For an electronic funds withdrawal on Form 4868 without the Practitioner PIN method, the ERO enters the taxpayer's date of birth and the prior-year adjusted gross income or PIN, or both.

ERO signature

The instructions say EROs may sign with a rubber stamp, a mechanical device such as a signature pen, or software, and point to Notice 2007-79.

Related forms

Who fills out Form 8878 (SP)?

  • Electronic return originators (EROs)

    The instructions say the ERO enters the names and SSNs, completes Part I, enters or generates the PIN if authorized, writes the ERO firm name, and then gives the form to the taxpayer.

  • Taxpayers filing Form 4868 or Form 2350

    The taxpayer checks the accuracy of the extension request, checks a box in Part II, gives or verifies the PIN, signs and dates, and returns the form to the ERO.

  • Spouses on a joint return

    Each spouse has a PIN box. The instructions say one spouse may authorize the ERO to enter a PIN while the other enters their own, but a taxpayer may not choose or enter the PIN of an absent spouse.

  • EROs using the Practitioner PIN method

    Part III is completed only when Form 4868 is filed using the Practitioner PIN method. The ERO enters a six-digit EFIN and a five-digit PIN.

  • When the form is not used

    The chart on page 2 says not to complete Form 8878 for Form 4868 when no electronic funds withdrawal is authorized, or when the taxpayer enters their own PIN and the ERO does not use the Practitioner PIN method.

The ERO prepares the form, the taxpayer and any spouse review and sign it, and the ERO keeps it.

Official sources and the blank

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Questions about Form 8878

What language is Form 8878 (SP) in?

Spanish. Some publications it names, such as Publication 1345 and Publication 4164, keep their English titles with a Spanish translation. The English edition is Form 8878.

Is Form 8878 (SP) an extension request?

No. The instructions say Form 8878 is not a request to extend the time to file, and that Form 4868 or Form 2350 is the extension request.

Who keeps the completed form?

The ERO, for 3 years from the return due date or the IRS received date, whichever is later. It is not sent to the IRS unless requested.

What PIN does the form use?

A five-digit PIN that is not all zeros. In Part III, the ERO enters a six-digit EFIN followed by a five-digit PIN.

When is Part III completed?

Only when Form 4868 is filed using the Practitioner PIN method.

Can the taxpayer sign electronically?

The instructions say taxpayers sign by hand or by electronic signature if the software supports it.