Form 8878 is used to authorize an electronic return originator (ERO) to submit Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) or Form 2350 (Application for Extension of Time to File U.S. Income Tax Return) electronically. This form ensures that the IRS has the taxpayer's consent for e-filing these specific forms.

Taxpayers who are using an ERO to file Form 4868 or Form 2350 electronically.

Form 8878 is used to authorize an ERO to e-file Form 4868 or Form 2350 on behalf of the taxpayer.

This form is not needed if you are filing your extension request on paper or if you are not using an ERO.

You must sign Form 8878 electronically through your ERO's system to authorize the e-filing of your extension request.