What is the difference between Form 8878 and Form 8879?

Both authorize an electronic return originator (ERO) to enter or generate the taxpayer's PIN, but for different filings. Form 8879 is the signature authorization for the tax return itself (Form 1040). Form 8878 is the signature authorization for an application for an extension of time to file (Form 4868 or Form 2350), and it is only needed when the taxpayer is authorizing an electronic funds withdrawal with that extension.

What is Form 8879 used for?

Form 8879 is the IRS e-file Signature Authorization. It lets the taxpayer authorize the ERO to enter their Personal Identification Number on their electronically filed income tax return, so the return can be transmitted without a wet signature. The ERO keeps the signed 8879; it is not sent to the IRS.

When do you need Form 8878?

You need Form 8878 only when you are e-filing an extension (Form 4868 or Form 2350) and the taxpayer is paying a balance due by electronic funds withdrawal at the same time. If the extension carries no payment, or the taxpayer pays another way, Form 8878 is generally not required. Most straightforward extensions do not need it.

Do you file Form 8879 or 8878 with the IRS?

No. Neither form is filed with the IRS. The ERO collects the taxpayer's signature and keeps the form on file as the authorization record. It only has to be produced if the IRS requests it.

How long do you keep Form 8879 and 8878?

The ERO must retain the signed 8879 or 8878 for three years from the return due date or the date the IRS received the return, whichever is later, per IRS Publication 1345. An electronic copy with a clear signing date and audit trail satisfies the requirement and is easier to produce on request than a paper file.

BusinessSoftware

Form 8878 vs 8879: Which IRS e-File Authorization Do You Need?

By Rashad Bayram•July 14, 2026•5 min read

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Frequently Asked Questions

What is the difference between Form 8878 and Form 8879?: Both authorize an electronic return originator (ERO) to enter or generate the taxpayer's PIN, but for different filings. Form 8879 is the signature authorization for the tax return itself (Form 1040). Form 8878 is the signature authorization for an application for an extension of time to file (Form 4868 or Form 2350), and it is only needed when the taxpayer is authorizing an electronic funds withdrawal with that extension.
What is Form 8879 used for?: Form 8879 is the IRS e-file Signature Authorization. It lets the taxpayer authorize the ERO to enter their Personal Identification Number on their electronically filed income tax return, so the return can be transmitted without a wet signature. The ERO keeps the signed 8879; it is not sent to the IRS.
When do you need Form 8878?: You need Form 8878 only when you are e-filing an extension (Form 4868 or Form 2350) and the taxpayer is paying a balance due by electronic funds withdrawal at the same time. If the extension carries no payment, or the taxpayer pays another way, Form 8878 is generally not required. Most straightforward extensions do not need it.
Do you file Form 8879 or 8878 with the IRS?: No. Neither form is filed with the IRS. The ERO collects the taxpayer's signature and keeps the form on file as the authorization record. It only has to be produced if the IRS requests it.
How long do you keep Form 8879 and 8878?: The ERO must retain the signed 8879 or 8878 for three years from the return due date or the date the IRS received the return, whichever is later, per IRS Publication 1345. An electronic copy with a clear signing date and audit trail satisfies the requirement and is easier to produce on request than a paper file.

About the author

Rashad Bayram

Writer & technology consultant focused on Islamic finance, halal Bitcoin, AI agents, and startups. Exploring ideas that matter with care and curiosity.

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